# ab_at1_determination

Alberta AT1 filing requirement

- Kind: batch
- Program: T2 Corporation Income Tax Return
- Supported tax years: —
- Strict profile: ab_at1_determination_v1
- Payload schema version: 0.7.0
- Dependencies (run automatically): none

## Example request

Send this body to `POST /api/v1/computations/batch`. This example works with or without `payloadContract`.

```json
{
  "compute": [
    "ab_at1_determination"
  ],
  "inputs": {
    "taxYear": 2025,
    "fiscalStart": "2025-01-01",
    "fiscalEnd": "2025-12-31",
    "daysInYear": 365,
    "abAt1Inputs": {
      "schemaVersion": 1,
      "periodStart": "2025-01-01",
      "periodEnd": "2025-12-31",
      "creditClaims": {
        "investor": {
          "value": true,
          "confirmed": true,
          "observedOn": "2025-12-31",
          "evidenceRef": "Reviewed intended investor credit claim for this taxation year"
        }
      }
    }
  }
}
```

## Input cells (8235)

Paths are relative to the request's `inputs` object. `[]` marks an array element.

Cells marked **always** require a non-null value in every request. Cells marked **strict** are required when you supply this target's `payloadContract`. See [Run computations](https://docs.filemark.ca/run-computations).

Unknown cells and JSON type mismatches return `400` with the affected cells in the error details.

| Cell | Types | Required | Description |
| --- | --- | --- | --- |
| `abAt1Inputs` | null \| object |  | Period-specific Alberta filing evidence and independent preparation calculations, saved separately from federal claims. |
| `abAt1Inputs.calculation` | object |  | Independent Alberta preparation workpaper. Its arithmetic does not establish supporting-schedule completeness or permission to file. |
| `abAt1Inputs.calculation.abiAdjustment` | object |  | Reviewed Alberta ABI differences. When independent EIFEL source receivers are active, this amount excludes their computed active-business difference; the backend adds that source difference once at012104. Supporting evidence and confirmation remain required. |
| `abAt1Inputs.calculation.abiAdjustment.amount` | string |  | Reviewed Alberta ABI differences. When independent EIFEL source receivers are active, this amount excludes their computed active-business difference; the backend adds that source difference once at012104. Supporting evidence and confirmation remain required. |
| `abAt1Inputs.calculation.abiAdjustment.confirmed` | boolean |  | Reviewed Alberta ABI differences. When independent EIFEL source receivers are active, this amount excludes their computed active-business difference; the backend adds that source difference once at012104. Supporting evidence and confirmation remain required. |
| `abAt1Inputs.calculation.abiAdjustment.evidenceRef` | string |  | Reviewed Alberta ABI differences. When independent EIFEL source receivers are active, this amount excludes their computed active-business difference; the backend adds that source difference once at012104. Supporting evidence and confirmation remain required. |
| `abAt1Inputs.calculation.abiSource` | string |  | Selects T2 line 400 or federal Schedule 16 line 124 as the canonical ABI producer. |
| `abAt1Inputs.calculation.allocation` | object |  | Schedule 2 allocation workpaper. When present it computes the jacket factor and does not fall back to a retained manual factor. |
| `abAt1Inputs.calculation.allocation.agreementConfirmed` | boolean |  | Confirms authority for the Reg 412 agreed allocation; the method cannot be selected merely because the corporation has several business activities. |
| `abAt1Inputs.calculation.allocation.agreementRef` | string |  | Reference to the agreed Reg 412 divided-business allocation. |
| `abAt1Inputs.calculation.allocation.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.allocation.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.allocation.foreignRevenueMeasure` | string |  | Reviewed foreign Schedule 5 column D measure for the applicable method; salary/revenue names do not change special-industry column meaning. |
| `abAt1Inputs.calculation.allocation.foreignSalaryMeasure` | string |  | Reviewed foreign Schedule 5 column B measure for the applicable method, used only to remove foreign PEs for the Schedule 1 factor. |
| `abAt1Inputs.calculation.allocation.measures` | object |  | Final reviewed Schedule 2 measures. Only the input fields belonging to the selected method are accepted; calculated lines cannot be overridden. |
| `abAt1Inputs.calculation.allocation.measures.002` | string |  | Final reviewed Schedule 2 measure for field 002, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.004` | string |  | Final reviewed Schedule 2 measure for field 004, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.006` | string |  | Final reviewed Schedule 2 measure for field 006, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.008` | string |  | Final reviewed Schedule 2 measure for field 008, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.012` | string |  | Final reviewed Schedule 2 measure for field 012, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.014` | string |  | Final reviewed Schedule 2 measure for field 014, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.016` | string |  | Final reviewed Schedule 2 measure for field 016, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.018` | string |  | Final reviewed Schedule 2 measure for field 018, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.022` | string |  | Final reviewed Schedule 2 measure for field 022, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.024` | string |  | Final reviewed Schedule 2 measure for field 024, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.026` | string |  | Final reviewed Schedule 2 measure for field 026, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.028` | string |  | Final reviewed Schedule 2 measure for field 028, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.032` | string |  | Final reviewed Schedule 2 measure for field 032, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.034` | string |  | Final reviewed Schedule 2 measure for field 034, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.036` | string |  | Final reviewed Schedule 2 measure for field 036, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.038` | string |  | Final reviewed Schedule 2 measure for field 038, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.046` | string |  | Final reviewed Schedule 2 measure for field 046, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.048` | string |  | Final reviewed Schedule 2 measure for field 048, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.052` | string |  | Final reviewed Schedule 2 measure for field 052, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.054` | string |  | Final reviewed Schedule 2 measure for field 054, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.056` | string |  | Final reviewed Schedule 2 measure for field 056, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.058` | string |  | Final reviewed Schedule 2 measure for field 058, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.066` | string |  | Final reviewed Schedule 2 measure for field 066, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.068` | string |  | Final reviewed Schedule 2 measure for field 068, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.072` | string |  | Final reviewed Schedule 2 measure for field 072, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.074` | string |  | Final reviewed Schedule 2 measure for field 074, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.076` | string |  | Final reviewed Schedule 2 measure for field 076, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.078` | string |  | Final reviewed Schedule 2 measure for field 078, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.082` | string |  | Final reviewed Schedule 2 measure for field 082, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.084` | string |  | Final reviewed Schedule 2 measure for field 084, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.086` | string |  | Final reviewed Schedule 2 measure for field 086, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.088` | string |  | Final reviewed Schedule 2 measure for field 088, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.090` | string |  | Final reviewed Schedule 2 measure for field 090, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.092` | string |  | Final reviewed Schedule 2 measure for field 092, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.094` | string |  | Final reviewed Schedule 2 measure for field 094, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.096` | string |  | Final reviewed Schedule 2 measure for field 096, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.098` | string |  | Final reviewed Schedule 2 measure for field 098, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.100` | string |  | Final reviewed Schedule 2 measure for field 100, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.measures.106` | string |  | Final reviewed Schedule 2 measure for field 106, with the applicable statutory population and residency adjustments. |
| `abAt1Inputs.calculation.allocation.nonResident` | boolean \| null |  | Explicit non-resident status. Automatic federal measures require the matching canonical residency audit; reviewed measures already include applicable Reg 413 scope adjustments. |
| `abAt1Inputs.calculation.allocation.outsideCanadaPermanentEstablishment` | boolean \| null |  | Explicit foreign-PE fact for the Schedule 1 Canadian factor. Canonical federal PE evidence takes precedence and a contradiction holds the calculation. |
| `abAt1Inputs.calculation.allocation.regulation` | string |  | Applicable Part IV method, including the actual railway subsection; Reg 406(2) uses five independent Alberta business portions. |
| `abAt1Inputs.calculation.allocation.scopeReviewed` | boolean |  | Confirms method eligibility and every measure denominator's statutory geographic and business scope. |
| `abAt1Inputs.calculation.allocation.segments` | array |  | All five Reg 406(2) independent Alberta taxable-income portions, including evidenced nil rows. The federal source reads each canonical business measure audit and reweights it on Alberta income; the reviewed source captures final business-specific measures. |
| `abAt1Inputs.calculation.allocation.segmentsReconciled` | boolean |  | Confirms all five portions reconcile to Alberta taxable income; clear after a portion or factor changes. |
| `abAt1Inputs.calculation.allocation.segments[]` | object |  |  |
| `abAt1Inputs.calculation.allocation.segments[].confirmed` | boolean |  | True after reviewing this business portion and its independent factors; clear on any change. |
| `abAt1Inputs.calculation.allocation.segments[].evidenceRef` | string |  | Supporting reference for the independent business portion and factor attribution. |
| `abAt1Inputs.calculation.allocation.segments[].kind` | string |  | One of airline, ships, hotels, petroleum_or_natural_gas_royalties or railway; each occurs exactly once. |
| `abAt1Inputs.calculation.allocation.segments[].measures` | object |  | The positive portion's independent Schedule 2 measures under Reg 407, 410, 402 or 406(1), applying the business-specific readings in Reg 406(4)-(6). |
| `abAt1Inputs.calculation.allocation.segments[].measures.002` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 002. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.004` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 004. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.006` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 006. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.008` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 008. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.012` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 012. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.014` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 014. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.016` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 016. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.018` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 018. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.022` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 022. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.024` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 024. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.026` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 026. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.028` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 028. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.032` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 032. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.034` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 034. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.036` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 036. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.038` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 038. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.046` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 046. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.048` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 048. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.052` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 052. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.054` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 054. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.056` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 056. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.058` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 058. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.066` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 066. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.068` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 068. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.072` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 072. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.074` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 074. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.076` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 076. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.078` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 078. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.082` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 082. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.084` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 084. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.086` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 086. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.088` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 088. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.090` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 090. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.092` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 092. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.094` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 094. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.096` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 096. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.098` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 098. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.100` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 100. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].measures.106` | string |  | Exact nonnegative decimal text for this portion's Schedule 2 field 106. Only the fields for the portion's regulation are allowed. |
| `abAt1Inputs.calculation.allocation.segments[].taxableIncome` | string |  | Exact nonnegative Alberta taxable-income portion; the five portions must sum exactly to jacket line 062. |
| `abAt1Inputs.calculation.allocation.segments[].zeroTaxableIncomeConfirmed` | boolean |  | Explicit confirmation of a nil portion; unused measures must then be absent. |
| `abAt1Inputs.calculation.allocation.source` | string |  | Canonical federal Schedule 5 measures or final reviewed Schedule 2 measures. No entered measure overrides are accepted with the federal source. |
| `abAt1Inputs.calculation.allocationFactor` | object |  | Reviewed Alberta Schedule 2 allocation factor, retained as a supporting calculation input. |
| `abAt1Inputs.calculation.allocationFactor.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.allocationFactor.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.allocationFactor.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.capital` | object |  | Independent Alberta Schedule 18 property and election facts, TRA15156 rev 2026-08, for supported 2023-2026 periods. When present this producer replaces the capital component of Schedule 12 line 040 and the reviewed current gross capital loss. Incomplete facts remain held. |
| `abAt1Inputs.calculation.capital.amounts` | object |  | Separately evidenced Alberta supporting amounts keyed by printed line. Each requires explicit nil where applicable. |
| `abAt1Inputs.calculation.capital.amounts.066` | object |  | Independent Alberta capital-gain reserve opening balance, as a separately evidenced reviewed amount. |
| `abAt1Inputs.calculation.capital.amounts.066.amount` | string |  | Reviewed exact signed or nonnegative decimal amount as applicable to this component. Zero must be explicitly supplied and confirmed. |
| `abAt1Inputs.calculation.capital.amounts.066.confirmed` | boolean |  | Affirm the current fact and its supporting evidence. Edits require fresh review; prior confirmations do not establish new facts. |
| `abAt1Inputs.calculation.capital.amounts.066.evidenceRef` | string |  | Nonempty supporting document reference for this specific fact or roster review. |
| `abAt1Inputs.calculation.capital.amounts.068` | object |  | Reviewed closing capital-gain reserve; must match the canonical federal reserve under ACTA 9(3). |
| `abAt1Inputs.calculation.capital.amounts.068.amount` | string |  | Reviewed exact signed or nonnegative decimal amount as applicable to this component. Zero must be explicitly supplied and confirmed. |
| `abAt1Inputs.calculation.capital.amounts.068.confirmed` | boolean |  | Affirm the current fact and its supporting evidence. Edits require fresh review; prior confirmations do not establish new facts. |
| `abAt1Inputs.calculation.capital.amounts.068.evidenceRef` | string |  | Nonempty supporting document reference for this specific fact or roster review. |
| `abAt1Inputs.calculation.capital.amounts.077` | object |  | Reviewed flow-through-share exemption threshold at disposal under ITA 40(12). On the pre-July2019 face this is a source fact, not a printed077 field; its deemed gain enters other-property D and final074. |
| `abAt1Inputs.calculation.capital.amounts.077.amount` | string |  | Reviewed exact signed or nonnegative decimal amount as applicable to this component. Zero must be explicitly supplied and confirmed. |
| `abAt1Inputs.calculation.capital.amounts.077.confirmed` | boolean |  | Affirm the current fact and its supporting evidence. Edits require fresh review; prior confirmations do not establish new facts. |
| `abAt1Inputs.calculation.capital.amounts.077.evidenceRef` | string |  | Nonempty supporting document reference for this specific fact or roster review. |
| `abAt1Inputs.calculation.capital.amounts.078` | object |  | Reviewed actual-property gains for the ITA 40(12) lesser-of calculation. The historical face uses the same statutory fact without inventing a printed078 field. |
| `abAt1Inputs.calculation.capital.amounts.078.amount` | string |  | Reviewed exact signed or nonnegative decimal amount as applicable to this component. Zero must be explicitly supplied and confirmed. |
| `abAt1Inputs.calculation.capital.amounts.078.confirmed` | boolean |  | Affirm the current fact and its supporting evidence. Edits require fresh review; prior confirmations do not establish new facts. |
| `abAt1Inputs.calculation.capital.amounts.078.evidenceRef` | string |  | Nonempty supporting document reference for this specific fact or roster review. |
| `abAt1Inputs.calculation.capital.confirmed` | boolean |  | Affirm the current fact and its supporting evidence. Edits require fresh review; prior confirmations do not establish new facts. |
| `abAt1Inputs.calculation.capital.continuity` | string |  | Alberta continuity case: ordinary, entryOrReentry, amalgamation, windUp, controlChange, currencyChange or exemptionChange. Only ordinary property continuity is currently computed. |
| `abAt1Inputs.calculation.capital.elections` | array |  | Alberta AT107, AT108 or AT109 elections, at most 500 rows, matched by property identity. Separate-cover status is reviewed independently; no electronic election filing is claimed. |
| `abAt1Inputs.calculation.capital.electionsComplete` | boolean |  | Review that all applicable Alberta transfer elections, including an explicit empty roster, are captured. |
| `abAt1Inputs.calculation.capital.elections[]` | object |  |  |
| `abAt1Inputs.calculation.capital.elections[].affectedPool` | string |  | Identity of the affected depreciable/resource pool, retained for review; its statutory election allocation remains held. |
| `abAt1Inputs.calculation.capital.elections[].albertaAgreedAmount` | string |  | Alberta election column E as nonnegative exact decimal text, between A and D where D=A-B+C. |
| `abAt1Inputs.calculation.capital.elections[].albertaCost` | string |  | Independent Alberta election column C cost immediately before transfer, as nonnegative exact decimal text. |
| `abAt1Inputs.calculation.capital.elections[].confirmed` | boolean |  | Affirm the current fact and its supporting evidence. Edits require fresh review; prior confirmations do not establish new facts. |
| `abAt1Inputs.calculation.capital.elections[].dueDate` | string |  | Reviewed legal receipt deadline as an ISO date, derived from actual transferee/member periods under ACTA 14.3(3) or 16.2(3); never transaction date plus three years. |
| `abAt1Inputs.calculation.capital.elections[].eligibilityConfirmed` | boolean |  | Review eligible property, qualified parties, valid federal election and statutory conditions for this Alberta election. |
| `abAt1Inputs.calculation.capital.elections[].evidenceRef` | string |  | Nonempty supporting document reference for this specific fact or roster review. |
| `abAt1Inputs.calculation.capital.elections[].federalAgreedAmount` | string |  | Federal election column A, supported by the valid federal election, as nonnegative exact decimal text. |
| `abAt1Inputs.calculation.capital.elections[].federalCost` | string |  | Federal election column B cost immediately before transfer, as nonnegative exact decimal text. |
| `abAt1Inputs.calculation.capital.elections[].federalElectionRef` | string |  | Evidence of the valid federal T2057/T2058/T2059 election, separate from the reviewed Alberta agreed amount. |
| `abAt1Inputs.calculation.capital.elections[].filingEvidenceRef` | string |  | Evidence reference for the separate-cover election packet, signatures, deadline and delivery/authority status review. |
| `abAt1Inputs.calculation.capital.elections[].filingReviewed` | boolean |  | Review the separate-cover status, legally determined deadline, complete packet and retained supporting evidence independently of the return. |
| `abAt1Inputs.calculation.capital.elections[].filingStatus` | string |  | Reviewed separate-cover status: prepared, signed, dispatched, deliveryEvidenceRecorded, authorityReceiptConfirmed or authorityIssueRaised. Return confirmation never satisfies this obligation. |
| `abAt1Inputs.calculation.capital.elections[].form` | string |  | Alberta election identity: AT107, AT108 or AT109, TRA0003/4/5 rev 2025-12. |
| `abAt1Inputs.calculation.capital.elections[].id` | string |  | Stable unique identity within this Alberta roster; never an array position. |
| `abAt1Inputs.calculation.capital.elections[].memberShareLossReduction` | object |  | Reviewed corporate member reduction under ITA112(3.1), applied after allocating the partnership share loss; explicit nil is required for shares. |
| `abAt1Inputs.calculation.capital.elections[].memberShareLossReduction.amount` | string |  | Exact decimal reduction, bounded by the allocated share loss. |
| `abAt1Inputs.calculation.capital.elections[].memberShareLossReduction.confirmed` | boolean |  | Preparer reviewed this reduction and its source. |
| `abAt1Inputs.calculation.capital.elections[].memberShareLossReduction.evidenceRef` | string |  | Supporting dividend and share-loss reduction evidence. |
| `abAt1Inputs.calculation.capital.elections[].members` | array |  | Bounded captured members roster; amounts remain decimal text, supported by evidence and preparer confirmation. |
| `abAt1Inputs.calculation.capital.elections[].membersComplete` | boolean |  | Captured membersComplete for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].members[]` | object |  |  |
| `abAt1Inputs.calculation.capital.elections[].members[].confirmed` | boolean |  | Preparer review of these captured facts; changes clear this confirmation. |
| `abAt1Inputs.calculation.capital.elections[].members[].evidenceRef` | string |  | Supporting source-document reference; required together with confirmed=true before use. |
| `abAt1Inputs.calculation.capital.elections[].members[].isFiler` | boolean |  | Captured isFiler for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].members[].memberId` | string |  | Captured memberId for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].members[].shareDenominator` | string |  | Captured shareDenominator for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].members[].shareNumerator` | string |  | Captured shareNumerator for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital` | object |  | Independent partnership capital-property facts for ITA40/46 before ITA96 member allocation; elected proceeds and Alberta cost remain on the election. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.acquisitionDate` | string |  | Actual ISO acquisition date. ABIL acquisition date must match federal Schedule 6 line 910. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.category` | string |  | Schedule 18 property category: shares, realEstate, bonds, other, personalUse, listedPersonal or abil. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.confirmed` | boolean |  | Affirm the current fact and its supporting evidence. Edits require fresh review; prior confirmations do not establish new facts. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.description` | string |  | Property description; for ABIL identify the small business corporation (printed line 082). |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.disposed` | boolean \| null |  | Whether this property was disposed of this year. Unanswered does not establish a retained or disposed property. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.dispositionDate` | string |  | Actual ISO disposition date within this taxation period, on or after acquisition. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.evidenceRef` | string |  | Nonempty supporting document reference for this specific fact or roster review. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.id` | string |  | Stable unique identity within this Alberta roster; never an array position. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules` | array |  | Bounded captured lossRules roster; amounts remain decimal text, supported by evidence and preparer confirmation. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[]` | object |  |  |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].affiliatedOwner` | boolean \| null |  | Captured affiliatedOwner for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].allThreePartiesRelated` | boolean \| null |  | Captured allThreePartiesRelated for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].armLengthCapitalConsideration` | boolean \| null |  | Captured armLengthCapitalConsideration for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].assistance` | string |  | Captured assistance for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].beneficiaryTransfer` | boolean \| null |  | Captured beneficiaryTransfer for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].confirmed` | boolean |  | Preparer review of these captured facts; changes clear this confirmation. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].considerationFairMarketValue` | string |  | Captured considerationFairMarketValue for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].costAdditions` | string |  | Captured costAdditions for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].debtAcquiredForIncome` | boolean \| null |  | Captured debtAcquiredForIncome for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].disposedQuantity` | string |  | Captured disposedQuantity for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].evidenceRef` | string |  | Supporting source-document reference; required together with confirmed=true before use. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].excludedDisposition` | string |  | Closed choice: none, optionExpiry, deemedDisposition, control, section50, exemptStatus. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].exemptInterest` | string |  | Captured exemptInterest for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].heldAtWindowEnd` | boolean \| null |  | Captured heldAtWindowEnd for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].identicalProperty` | boolean \| null |  | Captured identicalProperty for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].kind` | string |  | Closed choice: replacement, debt, registeredPlan, relatedDebt, debtReplacement, controlledShares, assistedShares, exemptInterest. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].ownedQuantityAtWindowEnd` | string |  | Captured ownedQuantityAtWindowEnd for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].priorReductions` | string |  | Captured priorReductions for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].quantityAtWindowEnd` | string |  | Captured quantityAtWindowEnd for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].reacquiredQuantity` | string |  | Captured reacquiredQuantity for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].replacementAcquiredDate` | string |  | Captured replacementAcquiredDate for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].replacementDebtFairMarketValue` | string |  | Captured replacementDebtFairMarketValue for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].replacementOwnedByTaxpayer` | boolean \| null |  | Captured replacementOwnedByTaxpayer for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].replacementPropertyId` | string |  | Captured replacementPropertyId for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].rightOnlyQuantityAtWindowEnd` | string |  | Captured rightOnlyQuantityAtWindowEnd for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].rightToAcquireAtWindowEnd` | boolean \| null |  | Captured rightToAcquireAtWindowEnd for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].taxpayerAcquisitionDate` | string |  | Captured taxpayerAcquisitionDate for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].taxpayerQuantityAtWindowEnd` | string |  | Captured taxpayerQuantityAtWindowEnd for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.personalUseParts` | object |  | Reviewed personalUseParts facts for the adopted Alberta statutory calculation; incomplete evidence holds the receiver. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.personalUseParts.confirmed` | boolean |  | Preparer review of these captured facts; changes clear this confirmation. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.personalUseParts.evidenceRef` | string |  | Supporting source-document reference; required together with confirmed=true before use. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.personalUseParts.ordinarilyDisposedAsSet` | boolean \| null |  | Captured ordinarilyDisposedAsSet for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.personalUseParts.retainedPart` | boolean \| null |  | Captured retainedPart for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.personalUseParts.sameOrNonArmLengthAcquirers` | boolean \| null |  | Captured sameOrNonArmLengthAcquirers for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.personalUseParts.setFairMarketValue` | string |  | Captured setFairMarketValue for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.personalUseParts.wholePropertyAcb` | string |  | Captured wholePropertyAcb for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.personalUseParts.wholePropertyId` | string |  | Captured wholePropertyId for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.personalUseTreatment` | string |  | s.46 treatment: whole, part, set or excludedGift. Part/set facts identify whole-property ACB, retained parts, related acquirers and the set valuation used to allocate the dated floor. |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.specialRulesApply` | boolean \| null |  | Whether adopted special loss-denial, deemed-disposition or ACB rules apply. Capture the dated lossRules, acbMovements or controlBasis facts and evidence; unanswered facts hold the receiver. |
| `abAt1Inputs.calculation.capital.elections[].partnershipPeriodEnd` | string |  | Captured partnershipPeriodEnd for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].partnershipPeriodStart` | string |  | Captured partnershipPeriodStart for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts` | object |  | Reviewed poolFacts facts for the adopted Alberta statutory calculation; incomplete evidence holds the receiver. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.ccaClass` | string |  | Captured ccaClass for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.classCapitalCostForAllocation` | string |  | Total original capital cost of the properties in the class immediately before transfer; positive denominator for the statutory UCC allocation. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.classUccBeforeTransfer` | string |  | Captured classUccBeforeTransfer for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.confirmed` | boolean |  | Preparer review of these captured facts; changes clear this confirmation. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.description` | string |  | Captured description for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.destinationBaseAmount` | string |  | Captured destinationBaseAmount for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.destinationPoolId` | string |  | Captured destinationPoolId for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.dispositionOutlays` | string |  | Captured dispositionOutlays for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.evidenceRef` | string |  | Supporting source-document reference; required together with confirmed=true before use. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.expenseShareElectionDate` | string |  | Captured expenseShareElectionDate for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.expenseShareElectionValidConfirmed` | boolean |  | Captured expenseShareElectionValidConfirmed for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.expenseShareOptOutElectionMade` | boolean \| null |  | Captured expenseShareOptOutElectionMade for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.federalInventoryValuationMethod` | string |  | Closed choice: cost, lowerCostOrMarket, fairMarketValue. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.foreignResourceDesignation` | object |  | Reviewed foreignResourceDesignation facts for the adopted Alberta statutory calculation; incomplete evidence holds the receiver. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.foreignResourceDesignation.amount` | string |  | Captured amount for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.foreignResourceDesignation.confirmed` | boolean |  | Preparer review of these captured facts; changes clear this confirmation. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.foreignResourceDesignation.evidenceRef` | string |  | Supporting source-document reference; required together with confirmed=true before use. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.inventoryBusinessKind` | string |  | Closed choice: ordinary, adventureInTrade. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.inventoryClosingFmv` | string |  | Captured inventoryClosingFmv for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.inventoryQuantity` | string |  | Captured inventoryQuantity for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.inventoryQuantitySold` | string |  | Captured inventoryQuantitySold for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.inventorySaleKind` | string |  | Closed choice: none, partial, all. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.inventorySaleProceeds` | string |  | Captured inventorySaleProceeds for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.inventorySold` | boolean \| null |  | Captured inventorySold for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.inventoryValuationChangeApprovedConfirmed` | boolean |  | Captured inventoryValuationChangeApprovedConfirmed for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.inventoryValuationMethod` | string |  | Closed choice: cost, lowerCostOrMarket, fairMarketValue. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.limitedPartner66_8` | boolean \| null |  | Captured limitedPartner66_8 for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.propertyCapitalCostForAllocation` | string |  | Original capital cost of the elected depreciable property in the class, used for ACTA 14.1/14.2/16.1 column C allocation; never its fair market value. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.resourceDispositionEventId` | string |  | Captured resourceDispositionEventId for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.resourceKind` | string |  | Closed choice: canadianMining, canadianOilGas, foreignResource. |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.transferorCapitalCost` | string |  | Captured transferorCapitalCost for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.elections[].propertyId` | string |  | Stable target property identity; in federalOccurrence, the canonical federal Schedule 6 property identity. |
| `abAt1Inputs.calculation.capital.elections[].propertyKind` | string |  | Election property character: nonDepreciableCapital, depreciable, resource, inventory or other. Only ordinary non-depreciable capital effects are computed; other pool allocations remain held. |
| `abAt1Inputs.calculation.capital.elections[].receivedDate` | string |  | Actual evidenced authority receipt ISO date, required for authorityReceiptConfirmed and checked against the reviewed deadline. |
| `abAt1Inputs.calculation.capital.elections[].role` | string |  | This corporation is the transferor or transferee for this election. |
| `abAt1Inputs.calculation.capital.elections[].transferAt` | string |  | Actual offset timestamp of this elected transfer, reconciled to acquisition and debt histories. |
| `abAt1Inputs.calculation.capital.elections[].transferDate` | string |  | Actual ISO transfer date in this taxation year, matching the target acquisition or disposition. |
| `abAt1Inputs.calculation.capital.elections[].transfereeId` | string |  | Reviewed identity of the acquiring party to this election. |
| `abAt1Inputs.calculation.capital.elections[].transferorId` | string |  | Reviewed identity of the transferor party to this election. |
| `abAt1Inputs.calculation.capital.evidenceRef` | string |  | Nonempty supporting document reference for this specific fact or roster review. |
| `abAt1Inputs.calculation.capital.inventoryOpenings` | array |  | Bounded captured inventoryOpenings roster; amounts remain decimal text, supported by evidence and preparer confirmation. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[]` | object |  |  |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].confirmed` | boolean |  | Preparer review of these captured facts; changes clear this confirmation. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].cost` | string |  | Captured cost for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].currentCosts` | string |  | Captured currentCosts for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].dispositionKind` | string |  | Closed choice: none, ordinarySale, election. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].evidenceRef` | string |  | Supporting source-document reference; required together with confirmed=true before use. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].federalCost` | string |  | Captured federalCost for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].federalCurrentCosts` | string |  | Captured federalCurrentCosts for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].federalOpeningInventoryValue` | string |  | Captured federalOpeningInventoryValue for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].id` | string |  | Durable property, election or continuity-record identity; do not match by roster position. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].isPartnership` | boolean |  | Captured isPartnership for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].openingInventoryValue` | string |  | Captured openingInventoryValue for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].ownerId` | string |  | Captured ownerId for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].priorFederalInventoryValuationMethod` | string |  | Closed choice: cost, lowerCostOrMarket, fairMarketValue. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].priorInventoryBusinessKind` | string |  | Closed choice: ordinary, adventureInTrade. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].priorInventoryValuationMethod` | string |  | Closed choice: cost, lowerCostOrMarket, fairMarketValue. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].propertyId` | string |  | Captured propertyId for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].quantity` | string |  | Captured quantity for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts` | object |  | Reviewed saleFacts facts for the adopted Alberta statutory calculation; incomplete evidence holds the receiver. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.ccaClass` | string |  | Captured ccaClass for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.classCapitalCostForAllocation` | string |  | Total original capital cost of the properties in the class immediately before transfer; positive denominator for the statutory UCC allocation. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.classUccBeforeTransfer` | string |  | Captured classUccBeforeTransfer for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.confirmed` | boolean |  | Preparer review of these captured facts; changes clear this confirmation. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.description` | string |  | Captured description for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.destinationBaseAmount` | string |  | Captured destinationBaseAmount for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.destinationPoolId` | string |  | Captured destinationPoolId for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.dispositionOutlays` | string |  | Captured dispositionOutlays for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.evidenceRef` | string |  | Supporting source-document reference; required together with confirmed=true before use. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.expenseShareElectionDate` | string |  | Captured expenseShareElectionDate for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.expenseShareElectionValidConfirmed` | boolean |  | Captured expenseShareElectionValidConfirmed for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.expenseShareOptOutElectionMade` | boolean \| null |  | Captured expenseShareOptOutElectionMade for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.federalInventoryValuationMethod` | string |  | Closed choice: cost, lowerCostOrMarket, fairMarketValue. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.foreignResourceDesignation` | object |  | Reviewed foreignResourceDesignation facts for the adopted Alberta statutory calculation; incomplete evidence holds the receiver. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.foreignResourceDesignation.amount` | string |  | Captured amount for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.foreignResourceDesignation.confirmed` | boolean |  | Preparer review of these captured facts; changes clear this confirmation. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.foreignResourceDesignation.evidenceRef` | string |  | Supporting source-document reference; required together with confirmed=true before use. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.inventoryBusinessKind` | string |  | Closed choice: ordinary, adventureInTrade. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.inventoryClosingFmv` | string |  | Captured inventoryClosingFmv for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.inventoryQuantity` | string |  | Captured inventoryQuantity for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.inventoryQuantitySold` | string |  | Captured inventoryQuantitySold for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.inventorySaleKind` | string |  | Closed choice: none, partial, all. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.inventorySaleProceeds` | string |  | Captured inventorySaleProceeds for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.inventorySold` | boolean \| null |  | Captured inventorySold for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.inventoryValuationChangeApprovedConfirmed` | boolean |  | Captured inventoryValuationChangeApprovedConfirmed for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.inventoryValuationMethod` | string |  | Closed choice: cost, lowerCostOrMarket, fairMarketValue. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.limitedPartner66_8` | boolean \| null |  | Captured limitedPartner66_8 for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.propertyCapitalCostForAllocation` | string |  | Original capital cost of the elected depreciable property in the class, used for ACTA 14.1/14.2/16.1 column C allocation; never its fair market value. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.resourceDispositionEventId` | string |  | Captured resourceDispositionEventId for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.resourceKind` | string |  | Closed choice: canadianMining, canadianOilGas, foreignResource. |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.transferorCapitalCost` | string |  | Captured transferorCapitalCost for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.listedPersonalLossApplied` | object |  | Reviewed prior Alberta listed-personal-property loss application at line 060, capped at the positive current line 059 gain. Coordinate availability with Alberta loss continuity. |
| `abAt1Inputs.calculation.capital.listedPersonalLossApplied.amount` | string |  | Reviewed exact signed or nonnegative decimal amount as applicable to this component. Zero must be explicitly supplied and confirmed. |
| `abAt1Inputs.calculation.capital.listedPersonalLossApplied.confirmed` | boolean |  | Affirm the current fact and its supporting evidence. Edits require fresh review; prior confirmations do not establish new facts. |
| `abAt1Inputs.calculation.capital.listedPersonalLossApplied.evidenceRef` | string |  | Nonempty supporting document reference for this specific fact or roster review. |
| `abAt1Inputs.calculation.capital.listedPersonalLossAvailable` | object |  | Reviewed available prior Alberta listed-personal-property losses after current expiry and restrictions. The line 060 application cannot exceed this pool or positive current LPP gains. Computed closing proposals require fresh vintage and expiry review. |
| `abAt1Inputs.calculation.capital.listedPersonalLossAvailable.amount` | string |  | Nonnegative available prior Alberta LPP losses as exact decimal text; confirm explicit nil where applicable. |
| `abAt1Inputs.calculation.capital.listedPersonalLossAvailable.confirmed` | boolean |  | Confirm this period's available Alberta LPP loss pool and its evidence. |
| `abAt1Inputs.calculation.capital.listedPersonalLossAvailable.evidenceRef` | string |  | Assessed Alberta loss-vintage evidence and current expiry/restriction review reference. |
| `abAt1Inputs.calculation.capital.partnerships` | array |  | Bounded captured partnerships roster; amounts remain decimal text, supported by evidence and preparer confirmation. |
| `abAt1Inputs.calculation.capital.partnerships[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].businessIncomeBeforeCca` | object |  | Complete independently evidenced non-farming business/property income before partnership recapture, terminal loss and CCA; signed. Reconcile the resulting loss with Schedule21 and the canonical federal LP account. |
| `abAt1Inputs.calculation.capital.partnerships[].businessIncomeBeforeCca.amount` | string |  | Exact signed decimal complete income before CCA. |
| `abAt1Inputs.calculation.capital.partnerships[].businessIncomeBeforeCca.confirmed` | boolean |  | Preparer reviewed the complete source income. |
| `abAt1Inputs.calculation.capital.partnerships[].businessIncomeBeforeCca.evidenceRef` | string |  | Independent jurisdiction-specific complete business source. |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources` | array |  | Complete separate non-farming source roster; each actual CCA/terminal-loss/recapture class allocation must reconcile to the independent native partnership CCA calculation before member income/loss and at-risk restriction. |
| `abAt1Inputs.calculation.capital.partnerships[].businessSourcesComplete` | boolean |  | Actual partnership source linkage/review for the canonical federal income producer; full source-return/period identity is required, and the reviewed federal bridge cannot override native source income. |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].allocationReasonableUnder103Confirmed` | boolean |  | ACTA8/16/18; ITA96(1)(c)/(2.1),103: independent Alberta non-farming sources with actual class attribution verified against the completed CCA producer; source loss is summed before one at-risk cap, with positive sources retained. Source field allocationReasonableUnder103Confirmed. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].ccaAllocations` | array |  | ACTA8/16/18; ITA96(1)(c)/(2.1),103: independent Alberta non-farming sources with actual class attribution verified against the completed CCA producer; source loss is summed before one at-risk cap, with positive sources retained. Source field ccaAllocations. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].ccaAllocationsComplete` | boolean |  | ACTA8/16/18; ITA96(1)(c)/(2.1),103: independent Alberta non-farming sources with actual class attribution verified against the completed CCA producer; source loss is summed before one at-risk cap, with positive sources retained. Source field ccaAllocationsComplete. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].ccaAllocations[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].ccaAllocations[].cca` | string |  | ACTA8/16/18; ITA96(1)(c)/(2.1),103: independent Alberta non-farming sources with actual class attribution verified against the completed CCA producer; source loss is summed before one at-risk cap, with positive sources retained. Source field cca. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].ccaAllocations[].ccaClass` | string |  | ACTA8/16/18; ITA96(1)(c)/(2.1),103: independent Alberta non-farming sources with actual class attribution verified against the completed CCA producer; source loss is summed before one at-risk cap, with positive sources retained. Source field ccaClass. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].ccaAllocations[].confirmed` | boolean |  | ACTA8/16/18; ITA96(1)(c)/(2.1),103: independent Alberta non-farming sources with actual class attribution verified against the completed CCA producer; source loss is summed before one at-risk cap, with positive sources retained. Source field confirmed. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].ccaAllocations[].evidenceRef` | string |  | ACTA8/16/18; ITA96(1)(c)/(2.1),103: independent Alberta non-farming sources with actual class attribution verified against the completed CCA producer; source loss is summed before one at-risk cap, with positive sources retained. Source field evidenceRef. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].ccaAllocations[].propertyId` | string |  | ACTA8/16/18; ITA96(1)(c)/(2.1),103: independent Alberta non-farming sources with actual class attribution verified against the completed CCA producer; source loss is summed before one at-risk cap, with positive sources retained. Source field propertyId. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].ccaAllocations[].recapture` | string |  | ACTA8/16/18; ITA96(1)(c)/(2.1),103: independent Alberta non-farming sources with actual class attribution verified against the completed CCA producer; source loss is summed before one at-risk cap, with positive sources retained. Source field recapture. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].ccaAllocations[].terminalLoss` | string |  | ACTA8/16/18; ITA96(1)(c)/(2.1),103: independent Alberta non-farming sources with actual class attribution verified against the completed CCA producer; source loss is summed before one at-risk cap, with positive sources retained. Source field terminalLoss. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].confirmed` | boolean |  | ACTA8/16/18; ITA96(1)(c)/(2.1),103: independent Alberta non-farming sources with actual class attribution verified against the completed CCA producer; source loss is summed before one at-risk cap, with positive sources retained. Source field confirmed. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].evidenceRef` | string |  | ACTA8/16/18; ITA96(1)(c)/(2.1),103: independent Alberta non-farming sources with actual class attribution verified against the completed CCA producer; source loss is summed before one at-risk cap, with positive sources retained. Source field evidenceRef. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].id` | string |  | ACTA8/16/18; ITA96(1)(c)/(2.1),103: independent Alberta non-farming sources with actual class attribution verified against the completed CCA producer; source loss is summed before one at-risk cap, with positive sources retained. Source field id. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].incomeBeforeCca` | string |  | ACTA8/16/18; ITA96(1)(c)/(2.1),103: independent Alberta non-farming sources with actual class attribution verified against the completed CCA producer; source loss is summed before one at-risk cap, with positive sources retained. Source field incomeBeforeCca. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].kind` | string |  | ACTA8/16/18; ITA96(1)(c)/(2.1),103: independent Alberta non-farming sources with actual class attribution verified against the completed CCA producer; source loss is summed before one at-risk cap, with positive sources retained. Source field kind. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].shareDenominator` | string |  | ACTA8/16/18; ITA96(1)(c)/(2.1),103: independent Alberta non-farming sources with actual class attribution verified against the completed CCA producer; source loss is summed before one at-risk cap, with positive sources retained. Source field shareDenominator. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].shareNumerator` | string |  | ACTA8/16/18; ITA96(1)(c)/(2.1),103: independent Alberta non-farming sources with actual class attribution verified against the completed CCA producer; source loss is summed before one at-risk cap, with positive sources retained. Source field shareNumerator. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties` | array |  | Gross retained partnership-owned capital bases for statutory additions and dated negative-ACB resets; never corporate property or CCA pools. |
| `abAt1Inputs.calculation.capital.partnerships[].capitalPropertiesComplete` | boolean |  | Reviewed complete retained partnership capital-property roster, including the identified recipients of statutory additions. |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].acbMovements` | array |  | Bounded captured acbMovements roster; amounts remain decimal text, supported by evidence and preparer confirmation. |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].acbMovements[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].acbMovements[].additions` | string |  | Captured additions for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].acbMovements[].confirmed` | boolean |  | Preparer review of these captured facts; changes clear this confirmation. |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].acbMovements[].date` | string |  | Captured date for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].acbMovements[].effectiveAt` | string |  | Actual offset timestamp for this ACB movement. Same-day property, control, election and debt events must use their proven chronological order. |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].acbMovements[].eligibilityConfirmed` | boolean |  | Captured eligibilityConfirmed for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].acbMovements[].evidenceRef` | string |  | Supporting source-document reference; required together with confirmed=true before use. |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].acbMovements[].kind` | string |  | Closed choice: other, superficialLossAddition. |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].acbMovements[].reductions` | string |  | Captured reductions for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].acbMovements[].sourceDispositionDate` | string |  | Captured sourceDispositionDate for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].acbMovements[].sourcePropertyId` | string |  | Captured sourcePropertyId for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].acquisitionDate` | string |  | Actual ISO acquisition date. ABIL acquisition date must match federal Schedule 6 line 910. |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].category` | string |  | Schedule 18 property category: shares, realEstate, bonds, other, personalUse, listedPersonal or abil. |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].confirmed` | boolean |  | Affirm the current fact and its supporting evidence. Edits require fresh review; prior confirmations do not establish new facts. |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].cost` | string |  | Independent Alberta acquisition or opening property cost as nonnegative exact decimal text. An ordinary transferee election replaces acquisition cost with its Alberta agreed amount. |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].costAdditions` | string |  | Alberta ACB additions as nonnegative exact decimal text; explicit zero is required where nil. |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].costReductions` | string |  | Alberta ACB reductions as nonnegative exact decimal text. A resulting negative ACB remains held for its deemed-gain calculation. |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].description` | string |  | Property description; for ABIL identify the small business corporation (printed line 082). |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].evidenceRef` | string |  | Nonempty supporting document reference for this specific fact or roster review. |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].id` | string |  | Stable unique identity within this Alberta roster; never an array position. |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].retainedThroughPeriodEnd` | boolean |  | The partnership retained this property through its actual fiscal-period end. A future acquisition is a pending addition, not current ownership. |
| `abAt1Inputs.calculation.capital.partnerships[].cca` | object |  | Reviewed cca facts for the adopted Alberta statutory calculation; incomplete evidence holds the receiver. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.adjustmentCoverage` | object |  | Existing CCA statutory-coverage review, completed for the Alberta input packet. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocBecomesOrCeasesExemptAtEvent` | boolean |  | Alberta transition evidence and statutory restrictions; an unanswered review remains held. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocMainReasonIsToCauseProvisionToApply` | boolean |  | Alberta transition evidence and statutory restrictions; an unanswered review remains held. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocMainReasonTargetedProvision` | string |  | Alberta transition evidence and statutory restrictions; an unanswered review remains held. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations` | array |  | Captured independent per-property designation facts. Application remains held until the Alberta deemed-disposition capital-gain receiver is reconciled; they are never applied through CCA alone. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].adjustedCostBase` | string |  | Separate pre-disposition adjusted cost base for the111(4)(e)(i) proceeds floor and Schedule18 gain. CCA capital cost remains separate for13(7)(f)/(111(4)(e)(iii)); bounded exact decimal text, at most80 characters. Required by the new receiver, with no assumed equality to CCA cost. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].capitalCost` | string |  | Independent Alberta per-property ITA 111(4)(e) designation, in the adopted Schedule 8 vocabulary; the class and property identity must reconcile and amounts use exact decimal text. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].ccaClass` | string |  | Independent Alberta per-property ITA 111(4)(e) designation, in the adopted Schedule 8 vocabulary; the class and property identity must reconcile and amounts use exact decimal text. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].designatedAmount` | string |  | Independent Alberta per-property ITA 111(4)(e) designation, in the adopted Schedule 8 vocabulary; the class and property identity must reconcile and amounts use exact decimal text. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].fmv` | string |  | Independent Alberta per-property ITA 111(4)(e) designation, in the adopted Schedule 8 vocabulary; the class and property identity must reconcile and amounts use exact decimal text. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].propertyId` | string |  | Independent Alberta per-property ITA 111(4)(e) designation, in the adopted Schedule 8 vocabulary; the class and property identity must reconcile and amounts use exact decimal text. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].receiver` | object |  | Reviewed property identity, category, actual acquisition date and disposal-rule facts receiving the computed 111(4)(e) gain in Alberta Schedule18. The backend computes proceeds, gain, reacquired cost and UCC; no reviewed gain substitutes for it. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].receiver.acquisitionAt` | string |  | Actual property acquisition timestamp including UTC offset, required for an acquisition on an intraday control date. Must precede the reviewed control instant under ITA111(4)(e),249(4),256(9). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].receiver.acquisitionDate` | string |  | Independent Alberta CCA transition acquisitionDate. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].receiver.category` | string |  | Independent Alberta CCA transition category. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].receiver.confirmed` | boolean |  | Independent Alberta CCA transition confirmed. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].receiver.description` | string |  | Independent Alberta CCA transition description. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].receiver.dispositionFacts` | object |  | Independent Alberta CCA transition dispositionFacts. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].receiver.dispositionFacts.affiliatedPersonStopLossApplies` | boolean \| null |  | Independent Alberta CCA transition affiliatedPersonStopLossApplies. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].receiver.dispositionFacts.businessCeased` | boolean \| null |  | Independent Alberta CCA transition businessCeased. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].receiver.dispositionFacts.dispositionAcquirerReg1100_2_2_hApplies` | boolean \| null |  | Independent Alberta CCA transition dispositionAcquirerReg1100_2_2_hApplies. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].receiver.dispositionFacts.dispositionIsArmsLength` | boolean \| null |  | Independent Alberta CCA transition dispositionIsArmsLength. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].receiver.dispositionFacts.isFormerPropertyDeemedOwnedUnder13_4_3` | boolean \| null |  | Independent Alberta CCA transition isFormerPropertyDeemedOwnedUnder13_4_3. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].receiver.dispositionFacts.section13_21_1LandRelationshipExists` | boolean \| null |  | Independent Alberta CCA transition section13_21_1LandRelationshipExists. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].receiver.dispositionFacts.similarPropertyAcquiredWithin24MonthsAndStillOwned` | boolean \| null |  | Independent Alberta CCA transition similarPropertyAcquiredWithin24MonthsAndStillOwned. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].receiver.dispositionFacts.wasDIEP` | boolean \| null |  | Independent Alberta CCA transition wasDIEP. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].receiver.evidenceRef` | string |  | Independent Alberta CCA transition evidenceRef. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].receiver.outlays` | object |  | Independent Alberta CCA transition outlays. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].receiver.outlays.amount` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].receiver.outlays.confirmed` | boolean |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].receiver.outlays.evidenceRef` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].subsection111_5_1WouldApply` | boolean |  | Independent Alberta per-property ITA 111(4)(e) designation, in the adopted Schedule 8 vocabulary; the class and property identity must reconcile and amounts use exact decimal text. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.assets` | array |  | Alberta asset facts using the existing CCA asset-row vocabulary and statutory checks. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.assets[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.assistanceCapitalCostReductions` | array |  | Alberta assistance adjustments; unresolved producer cases retain their holds. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.assistanceCapitalCostReductions[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.availableForUseWorkpaper` | array |  | Alberta available-for-use facts, preserving the producer statutory checks. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.availableForUseWorkpaper[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.buildingConstructionStarts` | object |  | Actual construction or qualifying commercial-renovation start dates, keyed by the Alberta asset property ID. Required to resolve a saved purpose-built rental token: after 2024-04-15 and before 2031, with availability before 2036 (Reg.1104(2)). At most 500 entries; dates are full ISO dates, with an empty string retained only as an unanswered draft. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.class14_1Transitional` | object |  | Separate Alberta Class 14.1 transitional facts in the existing CCA vocabulary. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers` | array |  | Reviewed current-year wind-up property/class ledger. Source UCC and capital-cost history reconcile by predecessor and class; the backend allocates UCC by received capital-cost fraction and tests the364-day half-year exception. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfersComplete` | boolean |  | Explicit confirmation that every predecessor CCA class and received property has been captured. Changes clear this and dependent reviews. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].ccaClass` | string |  | Independent Alberta CCA transition ccaClass. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].confirmed` | boolean |  | Independent Alberta CCA transition confirmed. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].currentCapitalCostChanges` | object |  | Independent Alberta CCA transition currentCapitalCostChanges. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].currentCapitalCostChanges.amount` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].currentCapitalCostChanges.confirmed` | boolean |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].currentCapitalCostChanges.evidenceRef` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].currentUccChanges` | object |  | Independent Alberta CCA transition currentUccChanges. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].currentUccChanges.amount` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].currentUccChanges.confirmed` | boolean |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].currentUccChanges.evidenceRef` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].evidenceRef` | string |  | Independent Alberta CCA transition evidenceRef. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].predecessorId` | string |  | Independent Alberta CCA transition predecessorId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].properties` | array |  | Independent Alberta CCA transition properties. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].propertiesComplete` | boolean |  | Independent Alberta CCA transition propertiesComplete. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].properties[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].properties[].bookCapitalCostReceived` | object |  | Independent Alberta CCA transition bookCapitalCostReceived. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].properties[].bookCapitalCostReceived.amount` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].properties[].bookCapitalCostReceived.confirmed` | boolean |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].properties[].bookCapitalCostReceived.evidenceRef` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].properties[].capitalCost` | object |  | Independent Alberta CCA transition capitalCost. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].properties[].capitalCost.amount` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].properties[].capitalCost.confirmed` | boolean |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].properties[].capitalCost.evidenceRef` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].properties[].confirmed` | boolean |  | Independent Alberta CCA transition confirmed. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].properties[].continuousOwnershipConfirmed` | boolean \| null |  | Independent Alberta CCA transition continuousOwnershipConfirmed. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].properties[].evidenceRef` | string |  | Independent Alberta CCA transition evidenceRef. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].properties[].previousReg1100ExceptionApplied` | boolean \| null |  | Independent Alberta CCA transition previousReg1100ExceptionApplied. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].properties[].propertyId` | string |  | Independent Alberta CCA transition propertyId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].properties[].sourceAcquisitionDate` | string |  | Independent Alberta CCA transition sourceAcquisitionDate. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceChangesPeriodStart` | string |  | First actual day covered by the source UCC and capital-cost changes. For a later transfer of the same predecessor class, this is the day after its preceding transfer. ITA88(1),248(1); the backend deducts earlier transfers once. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceClassRule` | string |  | Independent Alberta CCA transition sourceClassRule. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger` | object |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.boundarySpotRateId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.class10_1WasDiep` | boolean \| null |  | Whether this actual source Class10.1 vehicle was ever designated immediate expensing property; required for negative source-year UCC under s.13(2). Null is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.confirmed` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.deductionNative` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.deductionNative.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.deductionNative.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.deductionNative.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.deductionRestated` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.deductionRestated.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.deductionRestated.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.deductionRestated.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.evidenceRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears` | array |  | Every actual contiguous following source taxation year, with independent native/restated deduction choices when that year closes. Carry the already restated property costs and UCC into the next year without translating them again. ITA261(16)/(17). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].boundarySpotRateId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].class10_1WasDiep` | boolean \| null |  | Whether this actual source Class10.1 vehicle was ever designated immediate expensing property; required for negative source-year UCC under s.13(2). Null is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].confirmed` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionNative` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionNative.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionNative.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionNative.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionRestated` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionRestated.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionRestated.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionRestated.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].evidenceRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].movementsComplete` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].amount` | object |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].amount.amount` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].amount.confirmed` | boolean |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].amount.evidenceRef` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].confirmed` | boolean |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].day` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].evidenceRef` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].id` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].kind` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].nativeSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].occurredAt` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].outlays` | object |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].outlays.amount` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].outlays.confirmed` | boolean |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].outlays.evidenceRef` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].propertyId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].targetSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].transactionCurrency` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].transactionSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].openingUccNative` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].openingUccNative.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].openingUccNative.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].openingUccNative.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].periodEnd` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].periodStart` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].periodStartAt` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].properties` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].propertiesComplete` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost` | object |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost.amount` | string |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost.confirmed` | boolean |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost.evidenceRef` | string |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].confirmed` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].evidenceRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].propertyId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].restatedSourceReturnRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].cadPerUnit` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].closestPrecedingQuoteConfirmed` | boolean |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].confirmed` | boolean |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].currency` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].day` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].evidenceRef` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].id` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].quotedDay` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].series` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].targetBoundarySpotRateId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movementsComplete` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].amount` | object |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].amount.amount` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].amount.confirmed` | boolean |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].amount.evidenceRef` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].confirmed` | boolean |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].day` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].evidenceRef` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].id` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].kind` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].nativeSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].occurredAt` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].outlays` | object |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].outlays.amount` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].outlays.confirmed` | boolean |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].outlays.evidenceRef` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].propertyId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].targetSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].transactionCurrency` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].transactionSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.openingUccNative` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.openingUccNative.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.openingUccNative.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.openingUccNative.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.periodEnd` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.periodStart` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.periodStartAt` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.properties` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.propertiesComplete` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.properties[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.properties[].capitalCost` | object |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.properties[].capitalCost.amount` | string |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.properties[].capitalCost.confirmed` | boolean |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.properties[].capitalCost.evidenceRef` | string |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.properties[].confirmed` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.properties[].evidenceRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.properties[].propertyId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.restatedSourceReturnRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.spotRates` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.spotRates[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.spotRates[].cadPerUnit` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.spotRates[].closestPrecedingQuoteConfirmed` | boolean |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.spotRates[].confirmed` | boolean |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.spotRates[].currency` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.spotRates[].day` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.spotRates[].evidenceRef` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.spotRates[].id` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.spotRates[].quotedDay` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.spotRates[].series` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.targetBoundarySpotRateId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourcePoolPropertyId` | string |  | Independent Alberta CCA transition sourcePoolPropertyId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceReportingCurrency` | string |  | Independent Alberta CCA transition sourceReportingCurrency. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceWasSeparatePrescribedClass` | boolean |  | Independent Alberta CCA transition sourceWasSeparatePrescribedClass. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].transferAt` | string |  | Actual predecessor class, reporting currency and reviewed source year under ITA261(16)/(17). An actual offset transfer timestamp orders monetary source events on the transfer date. Missing source ownership, dates or currency evidence hold CCA. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].transferDate` | string |  | Independent Alberta CCA transition transferDate. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.controlOpeningUccReconciled` | boolean |  | Alberta transition evidence and statutory restrictions; an unanswered review remains held. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases` | array |  | Complete independently evidenced federal and Quebec property capital-cost histories for first Alberta entry. The backend weights gross cost independently of UCC and computes deemed prior CCA; re-entry reconstruction has priority and is never replaced by this weighting. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBasesComplete` | boolean |  | Explicit completeness review of the entry property capital-cost roster. Property edits clear this confirmation and dependent CCA review. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].bookCapitalCostAtStart` | object |  | Independent Alberta CCA transition bookCapitalCostAtStart. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].bookCapitalCostAtStart.amount` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].bookCapitalCostAtStart.confirmed` | boolean |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].bookCapitalCostAtStart.evidenceRef` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].ccaClass` | string |  | Independent Alberta CCA transition ccaClass. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].confirmed` | boolean |  | Independent Alberta CCA transition confirmed. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].evidenceRef` | string |  | Independent Alberta CCA transition evidenceRef. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].federalCapitalCost` | object |  | Independent Alberta CCA transition federalCapitalCost. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].federalCapitalCost.amount` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].federalCapitalCost.confirmed` | boolean |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].federalCapitalCost.evidenceRef` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].poolPropertyId` | string |  | Independent Alberta CCA transition poolPropertyId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].propertyId` | string |  | Independent Alberta CCA transition propertyId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].quebecCapitalCost` | object |  | Independent Alberta CCA transition quebecCapitalCost. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].quebecCapitalCost.amount` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].quebecCapitalCost.confirmed` | boolean |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].quebecCapitalCost.evidenceRef` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost` | object |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.confirmed` | boolean |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.departureCapitalCost` | object |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.departureCapitalCost.amount` | string |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.departureCapitalCost.confirmed` | boolean |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.departureCapitalCost.evidenceRef` | string |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.evidenceRef` | string |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.years` | array |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.yearsComplete` | boolean |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.years[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.years[].additions` | object |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.years[].additions.amount` | string |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.years[].additions.confirmed` | boolean |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.years[].additions.evidenceRef` | string |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.years[].confirmed` | boolean |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.years[].evidenceRef` | string |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.years[].federalTreatmentConsistentConfirmed` | boolean |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.years[].periodEnd` | string |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.years[].periodStart` | string |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.years[].reductions` | object |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.years[].reductions.amount` | string |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.years[].reductions.confirmed` | boolean |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.years[].reductions.evidenceRef` | string |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases` | array |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBasesComplete` | boolean |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases[].bookCapitalCostAtStart` | object |  | Reviewed status-change property valuation or separate retained book cost. Exact decimal text with source evidence; ACTA35(3)(c) determines the new tax cost independently of book cost. Missing or unreviewed facts hold the receiver. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases[].bookCapitalCostAtStart.amount` | string |  | Reviewed status-change property valuation or separate retained book cost. Exact decimal text with source evidence; ACTA35(3)(c) determines the new tax cost independently of book cost. Missing or unreviewed facts hold the receiver. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases[].bookCapitalCostAtStart.confirmed` | boolean |  | Reviewed status-change property valuation or separate retained book cost. Exact decimal text with source evidence; ACTA35(3)(c) determines the new tax cost independently of book cost. Missing or unreviewed facts hold the receiver. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases[].bookCapitalCostAtStart.evidenceRef` | string |  | Reviewed status-change property valuation or separate retained book cost. Exact decimal text with source evidence; ACTA35(3)(c) determines the new tax cost independently of book cost. Missing or unreviewed facts hold the receiver. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases[].ccaClass` | string |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases[].confirmed` | boolean |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases[].continuousOwnershipConfirmed` | boolean \| null |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases[].depreciableBeforeChange` | boolean \| null |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases[].evidenceRef` | string |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases[].fairMarketValue` | object |  | Reviewed status-change property valuation or separate retained book cost. Exact decimal text with source evidence; ACTA35(3)(c) determines the new tax cost independently of book cost. Missing or unreviewed facts hold the receiver. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases[].fairMarketValue.amount` | string |  | Reviewed status-change property valuation or separate retained book cost. Exact decimal text with source evidence; ACTA35(3)(c) determines the new tax cost independently of book cost. Missing or unreviewed facts hold the receiver. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases[].fairMarketValue.confirmed` | boolean |  | Reviewed status-change property valuation or separate retained book cost. Exact decimal text with source evidence; ACTA35(3)(c) determines the new tax cost independently of book cost. Missing or unreviewed facts hold the receiver. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases[].fairMarketValue.evidenceRef` | string |  | Reviewed status-change property valuation or separate retained book cost. Exact decimal text with source evidence; ACTA35(3)(c) determines the new tax cost independently of book cost. Missing or unreviewed facts hold the receiver. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases[].originalAcquisitionDate` | string |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases[].poolPropertyId` | string |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases[].previousReg1100ExceptionApplied` | boolean \| null |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases[].propertyId` | string |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.firstTaxationYear` | boolean |  | Explicit first-taxation-year fact for the corporation; Alberta entry is not automatically a first year. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.immediateExpensingAgreement` | object |  | Retained legacy agreement capture. Remove it for an immediate-expensing year: the completed canonical federal S8 agreement supplies the allocation and designated deduction under ACTA s.8(2.011). Independent Alberta pools and normal CCA elections remain separate. A wholly post-2023 year has no current DIEP or federal line 125. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.isCcpc` | boolean |  | Explicit CCPC status for the independent Alberta CCA computation. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.leasingIncomeCeiling` | object |  | Separate Alberta leasing-income ceiling evidence for the adopted CCA computation. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.openingPools` | array |  | Separately evidenced Alberta opening UCC pools using the existing CCA pool-row vocabulary. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.openingPools[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.ordinaryContinuityConfirmed` | boolean |  | Confirms no Alberta entry/re-entry, reorganization, control or currency transition requiring an unimplemented provincial transition computation. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.overrides` | object |  | Independent Alberta CCA elections by the producer pool key; the existing statutory ceilings still apply. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases` | array |  | Reviewed receiving-year inputs offered by the computed Alberta CCA carryforward. Opening pools retain the preceding stub closing; the reacquired net UCC enters current column5. Receiving-year property facts retain precedence. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].bookCapitalCostAtStart` | object |  | Independent Alberta CCA transition bookCapitalCostAtStart. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].bookCapitalCostAtStart.amount` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].bookCapitalCostAtStart.confirmed` | boolean |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].bookCapitalCostAtStart.evidenceRef` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].capitalCostBefore` | string |  | Independent Alberta CCA transition capitalCostBefore. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].ccaClass` | string |  | Independent Alberta CCA transition ccaClass. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].classClosingBeforeReacquisition` | string |  | Independent Alberta CCA transition classClosingBeforeReacquisition. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].confirmed` | boolean |  | Independent Alberta CCA transition confirmed. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].controlDate` | string |  | Independent Alberta CCA transition controlDate. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].deemedProceeds` | string |  | Independent Alberta CCA transition deemedProceeds. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].evidenceRef` | string |  | Independent Alberta CCA transition evidenceRef. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].originalAcquisitionAt` | string |  | Original acquisition instant including UTC offset, retained separately from the control reacquisition. Required when both acquisitions share the intraday control date; original ownership must precede control. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].originalAcquisitionDate` | string |  | Independent Alberta CCA transition originalAcquisitionDate. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].poolPropertyId` | string |  | Independent Alberta CCA transition poolPropertyId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].previousReg1100ExceptionApplied` | boolean \| null |  | Independent Alberta CCA transition previousReg1100ExceptionApplied. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].propertyId` | string |  | Independent Alberta CCA transition propertyId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments` | object |  | Complete post-disposition assistance and legally required repayments for S8 221/222. Signed UCC adjustments and Reg 1100(2) elements F/G are computed; no keyed adjustment total is accepted. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.complete` | boolean | strict | Confirm the complete disposed-property transaction roster. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.confirmed` | boolean | strict | Confirm the legal treatment, dates, ownership and assistance reconciliation after reviewing source evidence. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.evidenceRef` | string | strict | Supporting complete post-disposition reconciliation reference. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools` | array |  | Unique existing class/property pools with explicit openings, including zero. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools[]` | object |  | One identified pool and its post-disposition records. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools[].assetCount` | number | strict | Actual remaining tax-property count, including deemed ownership, for terminal-loss and continuing-pool treatment. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools[].businessCeased` | boolean \| null | strict | Actual Class 14.1 business-cessation conclusion when no tax properties remain; null when irrelevant. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools[].ccaClass` | string | strict | Canonical CCA class identity. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools[].propertyId` | string | strict | Canonical separate-pool property ID, or empty text for an ordinary common pool. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools[].transactions` | array |  | Unique source events. A current-year original disposition must also be recorded in W08; this packet does not replace its proceeds. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools[].transactions[]` | object |  | One assistance receipt/entitlement or legally required repayment after the identified disposition. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools[].transactions[].afterDispositionConfirmed` | boolean | strict | Confirm the transaction occurred after disposition, including actual order where both dates are the same. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools[].transactions[].amount` | string | strict | Exact nonnegative decimal text in the return reporting currency. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools[].transactions[].assistanceId` | string | strict | Stable property-specific assistance allocation identity for the repayment ledger. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools[].transactions[].capitalCostTreatmentConfirmed` | boolean | strict | Confirm the amount would have reduced/increased capital cost under the selected provision if received/repaid before disposition. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools[].transactions[].disposedPropertyId` | string | strict | Stable original disposed-property identity. A Class 10.1 vehicle must match its separate-pool ID. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools[].transactions[].dispositionDate` | string | strict | Actual original property disposition date. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools[].transactions[].elementFExclusion` | string | strict | Original-property Reg 1100(2) F(b) treatment: none, exempt class, vessel, listed Class 10/12 paragraph, specified leasing, s.16.1, or deemed available-for-use exclusion. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools[].transactions[].evidenceRef` | string | strict | Source notice, agreement, entitlement and payment reference. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools[].transactions[].id` | string | strict | Unique event identity; one event cannot be applied twice. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools[].transactions[].kind` | string | strict | Assistance or repayment, kept separate for printed 221/222 and first-year allowance arithmetic. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools[].transactions[].legallyRequired` | boolean | strict | Confirm the repayment was made pursuant to its legal obligation; voluntary payments do not establish line 222. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools[].transactions[].originalAssistance` | string | strict | Exact original eligible assistance allocated to this disposed property. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools[].transactions[].priorRepayments` | string | strict | Exact cumulative repayments before this taxation year. Current rows are accumulated once by assistance identity. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools[].transactions[].statutoryBasis` | string | strict | Assistance: 13(7.1)(f); repayment: 13(7.1)(d) or 13(7.4)(b), as used by ITA 13(21) elements C/D/J. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools[].transactions[].transactionDate` | string | strict | Current-period receipt/entitlement or actual repayment date. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools[].transactions[].wasDIEP` | boolean | strict | Whether the disposed property was ever designated immediate-expensing property; controls the Class 10.1 recapture exception. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts` | object |  | Closed partial-draft capture for the adopted producer post-disposition assistance/repayment computation under13(21) C/D/J and Reg1100(2) F/G. When present it replaces the retained complete packet, including when incomplete; no fallback to a stale reviewed claim. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.complete` | boolean |  | Independent Alberta CCA transition complete. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.confirmed` | boolean |  | Independent Alberta CCA transition confirmed. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.evidenceRef` | string |  | Independent Alberta CCA transition evidenceRef. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools` | array |  | Independent Alberta CCA transition pools. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].assetCount` | number |  | Independent Alberta CCA transition assetCount. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].businessCeased` | boolean \| null |  | Independent Alberta CCA transition businessCeased. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].ccaClass` | string |  | Independent Alberta CCA transition ccaClass. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].propertyId` | string |  | Independent Alberta CCA transition propertyId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions` | array |  | Independent Alberta CCA transition transactions. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].afterDispositionConfirmed` | boolean |  | Independent Alberta CCA transition afterDispositionConfirmed. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].amount` | string |  | Independent Alberta CCA transition amount. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].assistanceId` | string |  | Independent Alberta CCA transition assistanceId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].capitalCostTreatmentConfirmed` | boolean |  | Independent Alberta CCA transition capitalCostTreatmentConfirmed. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].disposedPropertyId` | string |  | Independent Alberta CCA transition disposedPropertyId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].dispositionDate` | string |  | Independent Alberta CCA transition dispositionDate. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].elementFExclusion` | string |  | Independent Alberta CCA transition elementFExclusion. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].evidenceRef` | string |  | Independent Alberta CCA transition evidenceRef. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].id` | string |  | Independent Alberta CCA transition id. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].kind` | string |  | Independent Alberta CCA transition kind. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].legallyRequired` | boolean |  | Independent Alberta CCA transition legallyRequired. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].originalAssistance` | string |  | Independent Alberta CCA transition originalAssistance. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].priorRepayments` | string |  | Independent Alberta CCA transition priorRepayments. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].statutoryBasis` | string |  | Independent Alberta CCA transition statutoryBasis. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].transactionDate` | string |  | Independent Alberta CCA transition transactionDate. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].wasDIEP` | boolean |  | Independent Alberta CCA transition wasDIEP. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers` | array |  | Actual predecessor class, reporting currency and reviewed source year under ITA261(16)/(17). An actual offset transfer timestamp orders monetary source events on the transfer date. Missing source ownership, dates or currency evidence hold CCA. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgersComplete` | boolean |  | Actual predecessor class, reporting currency and reviewed source year under ITA261(16)/(17). An actual offset transfer timestamp orders monetary source events on the transfer date. Missing source ownership, dates or currency evidence hold CCA. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].ccaClass` | string |  | Actual predecessor class, reporting currency and reviewed source year under ITA261(16)/(17). An actual offset transfer timestamp orders monetary source events on the transfer date. Missing source ownership, dates or currency evidence hold CCA. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].confirmed` | boolean |  | Actual predecessor class, reporting currency and reviewed source year under ITA261(16)/(17). An actual offset transfer timestamp orders monetary source events on the transfer date. Missing source ownership, dates or currency evidence hold CCA. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].evidenceRef` | string |  | Actual predecessor class, reporting currency and reviewed source year under ITA261(16)/(17). An actual offset transfer timestamp orders monetary source events on the transfer date. Missing source ownership, dates or currency evidence hold CCA. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].predecessorId` | string |  | Actual predecessor class, reporting currency and reviewed source year under ITA261(16)/(17). An actual offset transfer timestamp orders monetary source events on the transfer date. Missing source ownership, dates or currency evidence hold CCA. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger` | object |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.boundarySpotRateId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.class10_1WasDiep` | boolean \| null |  | Whether this actual source Class10.1 vehicle was ever designated immediate expensing property; required for negative source-year UCC under s.13(2). Null is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.confirmed` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionNative` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionNative.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionNative.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionNative.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionRestated` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionRestated.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionRestated.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionRestated.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.evidenceRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears` | array |  | Every actual contiguous following source taxation year, with independent native/restated deduction choices when that year closes. Carry the already restated property costs and UCC into the next year without translating them again. ITA261(16)/(17). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].boundarySpotRateId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].class10_1WasDiep` | boolean \| null |  | Whether this actual source Class10.1 vehicle was ever designated immediate expensing property; required for negative source-year UCC under s.13(2). Null is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].confirmed` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionNative` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionNative.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionNative.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionNative.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionRestated` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionRestated.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionRestated.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionRestated.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].evidenceRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movementsComplete` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].amount` | object |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].amount.amount` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].amount.confirmed` | boolean |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].amount.evidenceRef` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].confirmed` | boolean |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].day` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].evidenceRef` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].id` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].kind` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].nativeSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].occurredAt` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].outlays` | object |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].outlays.amount` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].outlays.confirmed` | boolean |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].outlays.evidenceRef` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].propertyId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].targetSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].transactionCurrency` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].transactionSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].openingUccNative` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].openingUccNative.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].openingUccNative.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].openingUccNative.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].periodEnd` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].periodStart` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].periodStartAt` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].propertiesComplete` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost` | object |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost.amount` | string |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost.confirmed` | boolean |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost.evidenceRef` | string |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].confirmed` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].evidenceRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].propertyId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].restatedSourceReturnRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].cadPerUnit` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].closestPrecedingQuoteConfirmed` | boolean |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].confirmed` | boolean |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].currency` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].day` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].evidenceRef` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].id` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].quotedDay` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].series` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].targetBoundarySpotRateId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movementsComplete` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].amount` | object |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].amount.amount` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].amount.confirmed` | boolean |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].amount.evidenceRef` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].confirmed` | boolean |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].day` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].evidenceRef` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].id` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].kind` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].nativeSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].occurredAt` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].outlays` | object |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].outlays.amount` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].outlays.confirmed` | boolean |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].outlays.evidenceRef` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].propertyId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].targetSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].transactionCurrency` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].transactionSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.openingUccNative` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.openingUccNative.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.openingUccNative.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.openingUccNative.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.periodEnd` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.periodStart` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.periodStartAt` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.propertiesComplete` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[].capitalCost` | object |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[].capitalCost.amount` | string |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[].capitalCost.confirmed` | boolean |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[].capitalCost.evidenceRef` | string |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[].confirmed` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[].evidenceRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[].propertyId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.restatedSourceReturnRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].cadPerUnit` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].closestPrecedingQuoteConfirmed` | boolean |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].confirmed` | boolean |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].currency` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].day` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].evidenceRef` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].id` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].quotedDay` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].series` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.targetBoundarySpotRateId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourcePoolPropertyId` | string |  | Actual predecessor class, reporting currency and reviewed source year under ITA261(16)/(17). An actual offset transfer timestamp orders monetary source events on the transfer date. Missing source ownership, dates or currency evidence hold CCA. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceReportingCurrency` | string |  | Actual predecessor class, reporting currency and reviewed source year under ITA261(16)/(17). An actual offset transfer timestamp orders monetary source events on the transfer date. Missing source ownership, dates or currency evidence hold CCA. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.priorTaxationYearEnds` | array |  | Actual prior taxation-year history required by the adopted CCA computation. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.priorTaxationYearEnds[]` | string |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].cca.rentalIncomeCeiling` | object |  | Separate Alberta rental-income ceiling evidence for the adopted CCA computation. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.savedBuildingClasses` | object |  | Reviewed map of property IDs from the Alberta asset register to exact saved building treatment tokens (1.1, 1.2, 1.3, 1.4, 6.1 or 8.2, with an optional pool-letter suffix). At most 500 bindings. Purpose-built rental and greenhouse classes require actual acquisition/available-for-use dates, underlying Schedule II class and qualification/election facts on that property; an opening amount alone cannot classify them. |
| `abAt1Inputs.calculation.capital.partnerships[].cca.specifiedEnergyIncomeCeiling` | object |  | Separate Alberta specified-energy income ceiling evidence. |
| `abAt1Inputs.calculation.capital.partnerships[].confirmed` | boolean |  | Preparer review of these captured facts; changes clear this confirmation. |
| `abAt1Inputs.calculation.capital.partnerships[].evidenceRef` | string |  | Supporting source-document reference; required together with confirmed=true before use. |
| `abAt1Inputs.calculation.capital.partnerships[].federalBusinessIncomeBeforeCca` | object |  | Legacy reviewed single federal LOSS-source comparison used only without a canonical incomeWorkpaper. An active native federal partnership income source supersedes this retained amount, including its positive/nil income proof. |
| `abAt1Inputs.calculation.capital.partnerships[].federalBusinessIncomeBeforeCca.amount` | string |  | Legacy reviewed single federal LOSS-source comparison used only without a canonical incomeWorkpaper. An active native federal partnership income source supersedes this retained amount, including its positive/nil income proof. |
| `abAt1Inputs.calculation.capital.partnerships[].federalBusinessIncomeBeforeCca.confirmed` | boolean |  | Legacy reviewed single federal LOSS-source comparison used only without a canonical incomeWorkpaper. An active native federal partnership income source supersedes this retained amount, including its positive/nil income proof. |
| `abAt1Inputs.calculation.capital.partnerships[].federalBusinessIncomeBeforeCca.evidenceRef` | string |  | Legacy reviewed single federal LOSS-source comparison used only without a canonical incomeWorkpaper. An active native federal partnership income source supersedes this retained amount, including its positive/nil income proof. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca` | object |  | Reviewed federalCca facts for the adopted Alberta statutory calculation; incomplete evidence holds the receiver. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.adjustmentCoverage` | object |  | Existing CCA statutory-coverage review, completed for the Alberta input packet. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocBecomesOrCeasesExemptAtEvent` | boolean |  | Alberta transition evidence and statutory restrictions; an unanswered review remains held. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocMainReasonIsToCauseProvisionToApply` | boolean |  | Alberta transition evidence and statutory restrictions; an unanswered review remains held. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocMainReasonTargetedProvision` | string |  | Alberta transition evidence and statutory restrictions; an unanswered review remains held. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations` | array |  | Captured independent per-property designation facts. Application remains held until the Alberta deemed-disposition capital-gain receiver is reconciled; they are never applied through CCA alone. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[].adjustedCostBase` | string |  | Separate pre-disposition adjusted cost base for the111(4)(e)(i) proceeds floor and Schedule18 gain. CCA capital cost remains separate for13(7)(f)/(111(4)(e)(iii)); bounded exact decimal text, at most80 characters. Required by the new receiver, with no assumed equality to CCA cost. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[].capitalCost` | string |  | Independent Alberta per-property ITA 111(4)(e) designation, in the adopted Schedule 8 vocabulary; the class and property identity must reconcile and amounts use exact decimal text. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[].ccaClass` | string |  | Independent Alberta per-property ITA 111(4)(e) designation, in the adopted Schedule 8 vocabulary; the class and property identity must reconcile and amounts use exact decimal text. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[].designatedAmount` | string |  | Independent Alberta per-property ITA 111(4)(e) designation, in the adopted Schedule 8 vocabulary; the class and property identity must reconcile and amounts use exact decimal text. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[].fmv` | string |  | Independent Alberta per-property ITA 111(4)(e) designation, in the adopted Schedule 8 vocabulary; the class and property identity must reconcile and amounts use exact decimal text. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[].propertyId` | string |  | Independent Alberta per-property ITA 111(4)(e) designation, in the adopted Schedule 8 vocabulary; the class and property identity must reconcile and amounts use exact decimal text. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[].receiver` | object |  | Reviewed property identity, category, actual acquisition date and disposal-rule facts receiving the computed 111(4)(e) gain in Alberta Schedule18. The backend computes proceeds, gain, reacquired cost and UCC; no reviewed gain substitutes for it. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[].receiver.acquisitionAt` | string |  | Actual property acquisition timestamp including UTC offset, required for an acquisition on an intraday control date. Must precede the reviewed control instant under ITA111(4)(e),249(4),256(9). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[].receiver.acquisitionDate` | string |  | Independent Alberta CCA transition acquisitionDate. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[].receiver.category` | string |  | Independent Alberta CCA transition category. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[].receiver.confirmed` | boolean |  | Independent Alberta CCA transition confirmed. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[].receiver.description` | string |  | Independent Alberta CCA transition description. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[].receiver.dispositionFacts` | object |  | Independent Alberta CCA transition dispositionFacts. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[].receiver.dispositionFacts.affiliatedPersonStopLossApplies` | boolean \| null |  | Independent Alberta CCA transition affiliatedPersonStopLossApplies. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[].receiver.dispositionFacts.businessCeased` | boolean \| null |  | Independent Alberta CCA transition businessCeased. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[].receiver.dispositionFacts.dispositionAcquirerReg1100_2_2_hApplies` | boolean \| null |  | Independent Alberta CCA transition dispositionAcquirerReg1100_2_2_hApplies. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[].receiver.dispositionFacts.dispositionIsArmsLength` | boolean \| null |  | Independent Alberta CCA transition dispositionIsArmsLength. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[].receiver.dispositionFacts.isFormerPropertyDeemedOwnedUnder13_4_3` | boolean \| null |  | Independent Alberta CCA transition isFormerPropertyDeemedOwnedUnder13_4_3. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[].receiver.dispositionFacts.section13_21_1LandRelationshipExists` | boolean \| null |  | Independent Alberta CCA transition section13_21_1LandRelationshipExists. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[].receiver.dispositionFacts.similarPropertyAcquiredWithin24MonthsAndStillOwned` | boolean \| null |  | Independent Alberta CCA transition similarPropertyAcquiredWithin24MonthsAndStillOwned. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[].receiver.dispositionFacts.wasDIEP` | boolean \| null |  | Independent Alberta CCA transition wasDIEP. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[].receiver.evidenceRef` | string |  | Independent Alberta CCA transition evidenceRef. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[].receiver.outlays` | object |  | Independent Alberta CCA transition outlays. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[].receiver.outlays.amount` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[].receiver.outlays.confirmed` | boolean |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[].receiver.outlays.evidenceRef` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.aocPropertyDesignations[].subsection111_5_1WouldApply` | boolean |  | Independent Alberta per-property ITA 111(4)(e) designation, in the adopted Schedule 8 vocabulary; the class and property identity must reconcile and amounts use exact decimal text. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.assets` | array |  | Alberta asset facts using the existing CCA asset-row vocabulary and statutory checks. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.assets[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.assistanceCapitalCostReductions` | array |  | Alberta assistance adjustments; unresolved producer cases retain their holds. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.assistanceCapitalCostReductions[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.availableForUseWorkpaper` | array |  | Alberta available-for-use facts, preserving the producer statutory checks. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.availableForUseWorkpaper[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.buildingConstructionStarts` | object |  | Actual construction or qualifying commercial-renovation start dates, keyed by the Alberta asset property ID. Required to resolve a saved purpose-built rental token: after 2024-04-15 and before 2031, with availability before 2036 (Reg.1104(2)). At most 500 entries; dates are full ISO dates, with an empty string retained only as an unanswered draft. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.class14_1Transitional` | object |  | Separate Alberta Class 14.1 transitional facts in the existing CCA vocabulary. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers` | array |  | Reviewed current-year wind-up property/class ledger. Source UCC and capital-cost history reconcile by predecessor and class; the backend allocates UCC by received capital-cost fraction and tests the364-day half-year exception. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfersComplete` | boolean |  | Explicit confirmation that every predecessor CCA class and received property has been captured. Changes clear this and dependent reviews. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].ccaClass` | string |  | Independent Alberta CCA transition ccaClass. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].confirmed` | boolean |  | Independent Alberta CCA transition confirmed. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].currentCapitalCostChanges` | object |  | Independent Alberta CCA transition currentCapitalCostChanges. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].currentCapitalCostChanges.amount` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].currentCapitalCostChanges.confirmed` | boolean |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].currentCapitalCostChanges.evidenceRef` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].currentUccChanges` | object |  | Independent Alberta CCA transition currentUccChanges. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].currentUccChanges.amount` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].currentUccChanges.confirmed` | boolean |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].currentUccChanges.evidenceRef` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].evidenceRef` | string |  | Independent Alberta CCA transition evidenceRef. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].predecessorId` | string |  | Independent Alberta CCA transition predecessorId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].properties` | array |  | Independent Alberta CCA transition properties. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].propertiesComplete` | boolean |  | Independent Alberta CCA transition propertiesComplete. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].properties[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].properties[].bookCapitalCostReceived` | object |  | Independent Alberta CCA transition bookCapitalCostReceived. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].properties[].bookCapitalCostReceived.amount` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].properties[].bookCapitalCostReceived.confirmed` | boolean |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].properties[].bookCapitalCostReceived.evidenceRef` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].properties[].capitalCost` | object |  | Independent Alberta CCA transition capitalCost. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].properties[].capitalCost.amount` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].properties[].capitalCost.confirmed` | boolean |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].properties[].capitalCost.evidenceRef` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].properties[].confirmed` | boolean |  | Independent Alberta CCA transition confirmed. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].properties[].continuousOwnershipConfirmed` | boolean \| null |  | Independent Alberta CCA transition continuousOwnershipConfirmed. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].properties[].evidenceRef` | string |  | Independent Alberta CCA transition evidenceRef. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].properties[].previousReg1100ExceptionApplied` | boolean \| null |  | Independent Alberta CCA transition previousReg1100ExceptionApplied. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].properties[].propertyId` | string |  | Independent Alberta CCA transition propertyId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].properties[].sourceAcquisitionDate` | string |  | Independent Alberta CCA transition sourceAcquisitionDate. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceChangesPeriodStart` | string |  | First actual day covered by the source UCC and capital-cost changes. For a later transfer of the same predecessor class, this is the day after its preceding transfer. ITA88(1),248(1); the backend deducts earlier transfers once. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceClassRule` | string |  | Independent Alberta CCA transition sourceClassRule. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger` | object |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.boundarySpotRateId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.class10_1WasDiep` | boolean \| null |  | Whether this actual source Class10.1 vehicle was ever designated immediate expensing property; required for negative source-year UCC under s.13(2). Null is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.confirmed` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.deductionNative` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.deductionNative.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.deductionNative.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.deductionNative.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.deductionRestated` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.deductionRestated.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.deductionRestated.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.deductionRestated.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.evidenceRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears` | array |  | Every actual contiguous following source taxation year, with independent native/restated deduction choices when that year closes. Carry the already restated property costs and UCC into the next year without translating them again. ITA261(16)/(17). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].boundarySpotRateId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].class10_1WasDiep` | boolean \| null |  | Whether this actual source Class10.1 vehicle was ever designated immediate expensing property; required for negative source-year UCC under s.13(2). Null is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].confirmed` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionNative` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionNative.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionNative.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionNative.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionRestated` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionRestated.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionRestated.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionRestated.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].evidenceRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].movements` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].movementsComplete` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].amount` | object |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].amount.amount` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].amount.confirmed` | boolean |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].amount.evidenceRef` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].confirmed` | boolean |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].day` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].evidenceRef` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].id` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].kind` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].nativeSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].occurredAt` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].outlays` | object |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].outlays.amount` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].outlays.confirmed` | boolean |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].outlays.evidenceRef` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].propertyId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].targetSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].transactionCurrency` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].transactionSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].openingUccNative` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].openingUccNative.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].openingUccNative.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].openingUccNative.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].periodEnd` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].periodStart` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].periodStartAt` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].properties` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].propertiesComplete` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost` | object |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost.amount` | string |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost.confirmed` | boolean |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost.evidenceRef` | string |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].confirmed` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].evidenceRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].propertyId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].restatedSourceReturnRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].cadPerUnit` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].closestPrecedingQuoteConfirmed` | boolean |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].confirmed` | boolean |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].currency` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].day` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].evidenceRef` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].id` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].quotedDay` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].series` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.followingYears[].targetBoundarySpotRateId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.movements` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.movementsComplete` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.movements[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.movements[].amount` | object |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.movements[].amount.amount` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.movements[].amount.confirmed` | boolean |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.movements[].amount.evidenceRef` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.movements[].confirmed` | boolean |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.movements[].day` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.movements[].evidenceRef` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.movements[].id` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.movements[].kind` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.movements[].nativeSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.movements[].occurredAt` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.movements[].outlays` | object |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.movements[].outlays.amount` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.movements[].outlays.confirmed` | boolean |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.movements[].outlays.evidenceRef` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.movements[].propertyId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.movements[].targetSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.movements[].transactionCurrency` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.movements[].transactionSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.openingUccNative` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.openingUccNative.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.openingUccNative.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.openingUccNative.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.periodEnd` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.periodStart` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.periodStartAt` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.properties` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.propertiesComplete` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.properties[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.properties[].capitalCost` | object |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.properties[].capitalCost.amount` | string |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.properties[].capitalCost.confirmed` | boolean |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.properties[].capitalCost.evidenceRef` | string |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.properties[].confirmed` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.properties[].evidenceRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.properties[].propertyId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.restatedSourceReturnRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.spotRates` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.spotRates[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.spotRates[].cadPerUnit` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.spotRates[].closestPrecedingQuoteConfirmed` | boolean |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.spotRates[].confirmed` | boolean |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.spotRates[].currency` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.spotRates[].day` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.spotRates[].evidenceRef` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.spotRates[].id` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.spotRates[].quotedDay` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.spotRates[].series` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceCurrencyLedger.targetBoundarySpotRateId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourcePoolPropertyId` | string |  | Independent Alberta CCA transition sourcePoolPropertyId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceReportingCurrency` | string |  | Independent Alberta CCA transition sourceReportingCurrency. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].sourceWasSeparatePrescribedClass` | boolean |  | Independent Alberta CCA transition sourceWasSeparatePrescribedClass. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].transferAt` | string |  | Actual predecessor class, reporting currency and reviewed source year under ITA261(16)/(17). An actual offset transfer timestamp orders monetary source events on the transfer date. Missing source ownership, dates or currency evidence hold CCA. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.classTransfers[].transferDate` | string |  | Independent Alberta CCA transition transferDate. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.controlOpeningUccReconciled` | boolean |  | Alberta transition evidence and statutory restrictions; an unanswered review remains held. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases` | array |  | Complete independently evidenced federal and Quebec property capital-cost histories for first Alberta entry. The backend weights gross cost independently of UCC and computes deemed prior CCA; re-entry reconstruction has priority and is never replaced by this weighting. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBasesComplete` | boolean |  | Explicit completeness review of the entry property capital-cost roster. Property edits clear this confirmation and dependent CCA review. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].bookCapitalCostAtStart` | object |  | Independent Alberta CCA transition bookCapitalCostAtStart. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].bookCapitalCostAtStart.amount` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].bookCapitalCostAtStart.confirmed` | boolean |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].bookCapitalCostAtStart.evidenceRef` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].ccaClass` | string |  | Independent Alberta CCA transition ccaClass. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].confirmed` | boolean |  | Independent Alberta CCA transition confirmed. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].evidenceRef` | string |  | Independent Alberta CCA transition evidenceRef. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].federalCapitalCost` | object |  | Independent Alberta CCA transition federalCapitalCost. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].federalCapitalCost.amount` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].federalCapitalCost.confirmed` | boolean |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].federalCapitalCost.evidenceRef` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].poolPropertyId` | string |  | Independent Alberta CCA transition poolPropertyId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].propertyId` | string |  | Independent Alberta CCA transition propertyId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].quebecCapitalCost` | object |  | Independent Alberta CCA transition quebecCapitalCost. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].quebecCapitalCost.amount` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].quebecCapitalCost.confirmed` | boolean |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].quebecCapitalCost.evidenceRef` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].reentryCapitalCost` | object |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].reentryCapitalCost.confirmed` | boolean |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].reentryCapitalCost.departureCapitalCost` | object |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].reentryCapitalCost.departureCapitalCost.amount` | string |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].reentryCapitalCost.departureCapitalCost.confirmed` | boolean |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].reentryCapitalCost.departureCapitalCost.evidenceRef` | string |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].reentryCapitalCost.evidenceRef` | string |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].reentryCapitalCost.years` | array |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].reentryCapitalCost.yearsComplete` | boolean |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].reentryCapitalCost.years[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].reentryCapitalCost.years[].additions` | object |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].reentryCapitalCost.years[].additions.amount` | string |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].reentryCapitalCost.years[].additions.confirmed` | boolean |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].reentryCapitalCost.years[].additions.evidenceRef` | string |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].reentryCapitalCost.years[].confirmed` | boolean |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].reentryCapitalCost.years[].evidenceRef` | string |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].reentryCapitalCost.years[].federalTreatmentConsistentConfirmed` | boolean |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].reentryCapitalCost.years[].periodEnd` | string |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].reentryCapitalCost.years[].periodStart` | string |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].reentryCapitalCost.years[].reductions` | object |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].reentryCapitalCost.years[].reductions.amount` | string |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].reentryCapitalCost.years[].reductions.confirmed` | boolean |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.entryPropertyBases[].reentryCapitalCost.years[].reductions.evidenceRef` | string |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.exemptPropertyBases` | array |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.exemptPropertyBasesComplete` | boolean |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.exemptPropertyBases[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.exemptPropertyBases[].bookCapitalCostAtStart` | object |  | Reviewed status-change property valuation or separate retained book cost. Exact decimal text with source evidence; ACTA35(3)(c) determines the new tax cost independently of book cost. Missing or unreviewed facts hold the receiver. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.exemptPropertyBases[].bookCapitalCostAtStart.amount` | string |  | Reviewed status-change property valuation or separate retained book cost. Exact decimal text with source evidence; ACTA35(3)(c) determines the new tax cost independently of book cost. Missing or unreviewed facts hold the receiver. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.exemptPropertyBases[].bookCapitalCostAtStart.confirmed` | boolean |  | Reviewed status-change property valuation or separate retained book cost. Exact decimal text with source evidence; ACTA35(3)(c) determines the new tax cost independently of book cost. Missing or unreviewed facts hold the receiver. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.exemptPropertyBases[].bookCapitalCostAtStart.evidenceRef` | string |  | Reviewed status-change property valuation or separate retained book cost. Exact decimal text with source evidence; ACTA35(3)(c) determines the new tax cost independently of book cost. Missing or unreviewed facts hold the receiver. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.exemptPropertyBases[].ccaClass` | string |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.exemptPropertyBases[].confirmed` | boolean |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.exemptPropertyBases[].continuousOwnershipConfirmed` | boolean \| null |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.exemptPropertyBases[].depreciableBeforeChange` | boolean \| null |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.exemptPropertyBases[].evidenceRef` | string |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.exemptPropertyBases[].fairMarketValue` | object |  | Reviewed status-change property valuation or separate retained book cost. Exact decimal text with source evidence; ACTA35(3)(c) determines the new tax cost independently of book cost. Missing or unreviewed facts hold the receiver. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.exemptPropertyBases[].fairMarketValue.amount` | string |  | Reviewed status-change property valuation or separate retained book cost. Exact decimal text with source evidence; ACTA35(3)(c) determines the new tax cost independently of book cost. Missing or unreviewed facts hold the receiver. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.exemptPropertyBases[].fairMarketValue.confirmed` | boolean |  | Reviewed status-change property valuation or separate retained book cost. Exact decimal text with source evidence; ACTA35(3)(c) determines the new tax cost independently of book cost. Missing or unreviewed facts hold the receiver. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.exemptPropertyBases[].fairMarketValue.evidenceRef` | string |  | Reviewed status-change property valuation or separate retained book cost. Exact decimal text with source evidence; ACTA35(3)(c) determines the new tax cost independently of book cost. Missing or unreviewed facts hold the receiver. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.exemptPropertyBases[].originalAcquisitionDate` | string |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.exemptPropertyBases[].poolPropertyId` | string |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.exemptPropertyBases[].previousReg1100ExceptionApplied` | boolean \| null |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.exemptPropertyBases[].propertyId` | string |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.firstTaxationYear` | boolean |  | Explicit first-taxation-year fact for the corporation; Alberta entry is not automatically a first year. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.immediateExpensingAgreement` | object |  | Retained legacy agreement capture. Remove it for an immediate-expensing year: the completed canonical federal S8 agreement supplies the allocation and designated deduction under ACTA s.8(2.011). Independent Alberta pools and normal CCA elections remain separate. A wholly post-2023 year has no current DIEP or federal line 125. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.isCcpc` | boolean |  | Explicit CCPC status for the independent Alberta CCA computation. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.leasingIncomeCeiling` | object |  | Separate Alberta leasing-income ceiling evidence for the adopted CCA computation. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.openingPools` | array |  | Separately evidenced Alberta opening UCC pools using the existing CCA pool-row vocabulary. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.openingPools[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.ordinaryContinuityConfirmed` | boolean |  | Confirms no Alberta entry/re-entry, reorganization, control or currency transition requiring an unimplemented provincial transition computation. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.overrides` | object |  | Independent Alberta CCA elections by the producer pool key; the existing statutory ceilings still apply. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postControlPropertyBases` | array |  | Reviewed receiving-year inputs offered by the computed Alberta CCA carryforward. Opening pools retain the preceding stub closing; the reacquired net UCC enters current column5. Receiving-year property facts retain precedence. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postControlPropertyBases[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postControlPropertyBases[].bookCapitalCostAtStart` | object |  | Independent Alberta CCA transition bookCapitalCostAtStart. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postControlPropertyBases[].bookCapitalCostAtStart.amount` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postControlPropertyBases[].bookCapitalCostAtStart.confirmed` | boolean |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postControlPropertyBases[].bookCapitalCostAtStart.evidenceRef` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postControlPropertyBases[].capitalCostBefore` | string |  | Independent Alberta CCA transition capitalCostBefore. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postControlPropertyBases[].ccaClass` | string |  | Independent Alberta CCA transition ccaClass. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postControlPropertyBases[].classClosingBeforeReacquisition` | string |  | Independent Alberta CCA transition classClosingBeforeReacquisition. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postControlPropertyBases[].confirmed` | boolean |  | Independent Alberta CCA transition confirmed. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postControlPropertyBases[].controlDate` | string |  | Independent Alberta CCA transition controlDate. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postControlPropertyBases[].deemedProceeds` | string |  | Independent Alberta CCA transition deemedProceeds. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postControlPropertyBases[].evidenceRef` | string |  | Independent Alberta CCA transition evidenceRef. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postControlPropertyBases[].originalAcquisitionAt` | string |  | Original acquisition instant including UTC offset, retained separately from the control reacquisition. Required when both acquisitions share the intraday control date; original ownership must precede control. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postControlPropertyBases[].originalAcquisitionDate` | string |  | Independent Alberta CCA transition originalAcquisitionDate. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postControlPropertyBases[].poolPropertyId` | string |  | Independent Alberta CCA transition poolPropertyId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postControlPropertyBases[].previousReg1100ExceptionApplied` | boolean \| null |  | Independent Alberta CCA transition previousReg1100ExceptionApplied. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postControlPropertyBases[].propertyId` | string |  | Independent Alberta CCA transition propertyId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments` | object |  | Complete post-disposition assistance and legally required repayments for S8 221/222. Signed UCC adjustments and Reg 1100(2) elements F/G are computed; no keyed adjustment total is accepted. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments.complete` | boolean | strict | Confirm the complete disposed-property transaction roster. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments.confirmed` | boolean | strict | Confirm the legal treatment, dates, ownership and assistance reconciliation after reviewing source evidence. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments.evidenceRef` | string | strict | Supporting complete post-disposition reconciliation reference. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments.pools` | array |  | Unique existing class/property pools with explicit openings, including zero. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments.pools[]` | object |  | One identified pool and its post-disposition records. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments.pools[].assetCount` | number | strict | Actual remaining tax-property count, including deemed ownership, for terminal-loss and continuing-pool treatment. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments.pools[].businessCeased` | boolean \| null | strict | Actual Class 14.1 business-cessation conclusion when no tax properties remain; null when irrelevant. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments.pools[].ccaClass` | string | strict | Canonical CCA class identity. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments.pools[].propertyId` | string | strict | Canonical separate-pool property ID, or empty text for an ordinary common pool. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments.pools[].transactions` | array |  | Unique source events. A current-year original disposition must also be recorded in W08; this packet does not replace its proceeds. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments.pools[].transactions[]` | object |  | One assistance receipt/entitlement or legally required repayment after the identified disposition. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments.pools[].transactions[].afterDispositionConfirmed` | boolean | strict | Confirm the transaction occurred after disposition, including actual order where both dates are the same. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments.pools[].transactions[].amount` | string | strict | Exact nonnegative decimal text in the return reporting currency. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments.pools[].transactions[].assistanceId` | string | strict | Stable property-specific assistance allocation identity for the repayment ledger. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments.pools[].transactions[].capitalCostTreatmentConfirmed` | boolean | strict | Confirm the amount would have reduced/increased capital cost under the selected provision if received/repaid before disposition. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments.pools[].transactions[].disposedPropertyId` | string | strict | Stable original disposed-property identity. A Class 10.1 vehicle must match its separate-pool ID. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments.pools[].transactions[].dispositionDate` | string | strict | Actual original property disposition date. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments.pools[].transactions[].elementFExclusion` | string | strict | Original-property Reg 1100(2) F(b) treatment: none, exempt class, vessel, listed Class 10/12 paragraph, specified leasing, s.16.1, or deemed available-for-use exclusion. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments.pools[].transactions[].evidenceRef` | string | strict | Source notice, agreement, entitlement and payment reference. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments.pools[].transactions[].id` | string | strict | Unique event identity; one event cannot be applied twice. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments.pools[].transactions[].kind` | string | strict | Assistance or repayment, kept separate for printed 221/222 and first-year allowance arithmetic. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments.pools[].transactions[].legallyRequired` | boolean | strict | Confirm the repayment was made pursuant to its legal obligation; voluntary payments do not establish line 222. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments.pools[].transactions[].originalAssistance` | string | strict | Exact original eligible assistance allocated to this disposed property. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments.pools[].transactions[].priorRepayments` | string | strict | Exact cumulative repayments before this taxation year. Current rows are accumulated once by assistance identity. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments.pools[].transactions[].statutoryBasis` | string | strict | Assistance: 13(7.1)(f); repayment: 13(7.1)(d) or 13(7.4)(b), as used by ITA 13(21) elements C/D/J. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments.pools[].transactions[].transactionDate` | string | strict | Current-period receipt/entitlement or actual repayment date. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionAdjustments.pools[].transactions[].wasDIEP` | boolean | strict | Whether the disposed property was ever designated immediate-expensing property; controls the Class 10.1 recapture exception. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts` | object |  | Closed partial-draft capture for the adopted producer post-disposition assistance/repayment computation under13(21) C/D/J and Reg1100(2) F/G. When present it replaces the retained complete packet, including when incomplete; no fallback to a stale reviewed claim. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.complete` | boolean |  | Independent Alberta CCA transition complete. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.confirmed` | boolean |  | Independent Alberta CCA transition confirmed. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.evidenceRef` | string |  | Independent Alberta CCA transition evidenceRef. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.pools` | array |  | Independent Alberta CCA transition pools. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.pools[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.pools[].assetCount` | number |  | Independent Alberta CCA transition assetCount. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.pools[].businessCeased` | boolean \| null |  | Independent Alberta CCA transition businessCeased. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.pools[].ccaClass` | string |  | Independent Alberta CCA transition ccaClass. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.pools[].propertyId` | string |  | Independent Alberta CCA transition propertyId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.pools[].transactions` | array |  | Independent Alberta CCA transition transactions. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.pools[].transactions[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.pools[].transactions[].afterDispositionConfirmed` | boolean |  | Independent Alberta CCA transition afterDispositionConfirmed. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.pools[].transactions[].amount` | string |  | Independent Alberta CCA transition amount. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.pools[].transactions[].assistanceId` | string |  | Independent Alberta CCA transition assistanceId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.pools[].transactions[].capitalCostTreatmentConfirmed` | boolean |  | Independent Alberta CCA transition capitalCostTreatmentConfirmed. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.pools[].transactions[].disposedPropertyId` | string |  | Independent Alberta CCA transition disposedPropertyId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.pools[].transactions[].dispositionDate` | string |  | Independent Alberta CCA transition dispositionDate. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.pools[].transactions[].elementFExclusion` | string |  | Independent Alberta CCA transition elementFExclusion. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.pools[].transactions[].evidenceRef` | string |  | Independent Alberta CCA transition evidenceRef. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.pools[].transactions[].id` | string |  | Independent Alberta CCA transition id. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.pools[].transactions[].kind` | string |  | Independent Alberta CCA transition kind. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.pools[].transactions[].legallyRequired` | boolean |  | Independent Alberta CCA transition legallyRequired. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.pools[].transactions[].originalAssistance` | string |  | Independent Alberta CCA transition originalAssistance. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.pools[].transactions[].priorRepayments` | string |  | Independent Alberta CCA transition priorRepayments. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.pools[].transactions[].statutoryBasis` | string |  | Independent Alberta CCA transition statutoryBasis. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.pools[].transactions[].transactionDate` | string |  | Independent Alberta CCA transition transactionDate. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.pools[].transactions[].wasDIEP` | boolean |  | Independent Alberta CCA transition wasDIEP. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers` | array |  | Actual predecessor class, reporting currency and reviewed source year under ITA261(16)/(17). An actual offset transfer timestamp orders monetary source events on the transfer date. Missing source ownership, dates or currency evidence hold CCA. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgersComplete` | boolean |  | Actual predecessor class, reporting currency and reviewed source year under ITA261(16)/(17). An actual offset transfer timestamp orders monetary source events on the transfer date. Missing source ownership, dates or currency evidence hold CCA. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].ccaClass` | string |  | Actual predecessor class, reporting currency and reviewed source year under ITA261(16)/(17). An actual offset transfer timestamp orders monetary source events on the transfer date. Missing source ownership, dates or currency evidence hold CCA. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].confirmed` | boolean |  | Actual predecessor class, reporting currency and reviewed source year under ITA261(16)/(17). An actual offset transfer timestamp orders monetary source events on the transfer date. Missing source ownership, dates or currency evidence hold CCA. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].evidenceRef` | string |  | Actual predecessor class, reporting currency and reviewed source year under ITA261(16)/(17). An actual offset transfer timestamp orders monetary source events on the transfer date. Missing source ownership, dates or currency evidence hold CCA. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].predecessorId` | string |  | Actual predecessor class, reporting currency and reviewed source year under ITA261(16)/(17). An actual offset transfer timestamp orders monetary source events on the transfer date. Missing source ownership, dates or currency evidence hold CCA. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger` | object |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.boundarySpotRateId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.class10_1WasDiep` | boolean \| null |  | Whether this actual source Class10.1 vehicle was ever designated immediate expensing property; required for negative source-year UCC under s.13(2). Null is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.confirmed` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionNative` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionNative.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionNative.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionNative.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionRestated` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionRestated.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionRestated.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionRestated.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.evidenceRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears` | array |  | Every actual contiguous following source taxation year, with independent native/restated deduction choices when that year closes. Carry the already restated property costs and UCC into the next year without translating them again. ITA261(16)/(17). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].boundarySpotRateId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].class10_1WasDiep` | boolean \| null |  | Whether this actual source Class10.1 vehicle was ever designated immediate expensing property; required for negative source-year UCC under s.13(2). Null is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].confirmed` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionNative` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionNative.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionNative.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionNative.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionRestated` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionRestated.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionRestated.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionRestated.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].evidenceRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movementsComplete` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].amount` | object |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].amount.amount` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].amount.confirmed` | boolean |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].amount.evidenceRef` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].confirmed` | boolean |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].day` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].evidenceRef` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].id` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].kind` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].nativeSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].occurredAt` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].outlays` | object |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].outlays.amount` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].outlays.confirmed` | boolean |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].outlays.evidenceRef` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].propertyId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].targetSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].transactionCurrency` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].transactionSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].openingUccNative` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].openingUccNative.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].openingUccNative.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].openingUccNative.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].periodEnd` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].periodStart` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].periodStartAt` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].propertiesComplete` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost` | object |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost.amount` | string |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost.confirmed` | boolean |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost.evidenceRef` | string |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].confirmed` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].evidenceRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].propertyId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].restatedSourceReturnRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].cadPerUnit` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].closestPrecedingQuoteConfirmed` | boolean |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].confirmed` | boolean |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].currency` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].day` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].evidenceRef` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].id` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].quotedDay` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].series` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].targetBoundarySpotRateId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movementsComplete` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].amount` | object |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].amount.amount` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].amount.confirmed` | boolean |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].amount.evidenceRef` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].confirmed` | boolean |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].day` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].evidenceRef` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].id` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].kind` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].nativeSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].occurredAt` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].outlays` | object |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].outlays.amount` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].outlays.confirmed` | boolean |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].outlays.evidenceRef` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].propertyId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].targetSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].transactionCurrency` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].transactionSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.openingUccNative` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.openingUccNative.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.openingUccNative.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.openingUccNative.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.periodEnd` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.periodStart` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.periodStartAt` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.propertiesComplete` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[].capitalCost` | object |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[].capitalCost.amount` | string |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[].capitalCost.confirmed` | boolean |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[].capitalCost.evidenceRef` | string |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[].confirmed` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[].evidenceRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[].propertyId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.restatedSourceReturnRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].cadPerUnit` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].closestPrecedingQuoteConfirmed` | boolean |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].confirmed` | boolean |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].currency` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].day` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].evidenceRef` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].id` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].quotedDay` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].series` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.targetBoundarySpotRateId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourcePoolPropertyId` | string |  | Actual predecessor class, reporting currency and reviewed source year under ITA261(16)/(17). An actual offset transfer timestamp orders monetary source events on the transfer date. Missing source ownership, dates or currency evidence hold CCA. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceReportingCurrency` | string |  | Actual predecessor class, reporting currency and reviewed source year under ITA261(16)/(17). An actual offset transfer timestamp orders monetary source events on the transfer date. Missing source ownership, dates or currency evidence hold CCA. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.priorTaxationYearEnds` | array |  | Actual prior taxation-year history required by the adopted CCA computation. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.priorTaxationYearEnds[]` | string |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.rentalIncomeCeiling` | object |  | Separate Alberta rental-income ceiling evidence for the adopted CCA computation. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.savedBuildingClasses` | object |  | Reviewed map of property IDs from the Alberta asset register to exact saved building treatment tokens (1.1, 1.2, 1.3, 1.4, 6.1 or 8.2, with an optional pool-letter suffix). At most 500 bindings. Purpose-built rental and greenhouse classes require actual acquisition/available-for-use dates, underlying Schedule II class and qualification/election facts on that property; an opening amount alone cannot classify them. |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.specifiedEnergyIncomeCeiling` | object |  | Separate Alberta specified-energy income ceiling evidence. |
| `abAt1Inputs.calculation.capital.partnerships[].federalIncomeSourceRef` | string |  | Actual partnership source linkage/review for the canonical federal income producer; full source-return/period identity is required, and the reviewed federal bridge cannot override native source income. |
| `abAt1Inputs.calculation.capital.partnerships[].federalLossAccountNumber` | string |  | Exact canonical lpAccounts accountNumber, matched with this actual partnership fiscal period for the native federal s.96(2.1) computation. |
| `abAt1Inputs.calculation.capital.partnerships[].limitedPartnerForCca` | boolean \| null |  | Captured limitedPartnerForCca for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].members` | array |  | Bounded captured members roster; amounts remain decimal text, supported by evidence and preparer confirmation. |
| `abAt1Inputs.calculation.capital.partnerships[].membersComplete` | boolean |  | Captured membersComplete for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].members[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].members[].confirmed` | boolean |  | Preparer review of these captured facts; changes clear this confirmation. |
| `abAt1Inputs.calculation.capital.partnerships[].members[].evidenceRef` | string |  | Supporting source-document reference; required together with confirmed=true before use. |
| `abAt1Inputs.calculation.capital.partnerships[].members[].isFiler` | boolean |  | Captured isFiler for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].members[].memberId` | string |  | Captured memberId for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].members[].shareDenominator` | string |  | Captured shareDenominator for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].members[].shareNumerator` | string |  | Captured shareNumerator for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].partnershipId` | string |  | Captured partnershipId for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].pendingAdditions` | array |  | Bounded captured pendingAdditions roster; amounts remain decimal text, supported by evidence and preparer confirmation. |
| `abAt1Inputs.calculation.capital.partnerships[].pendingAdditions[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].pendingAdditions[].acquisitionDate` | string |  | Actual ISO acquisition date of the property that is the subject of the gift. |
| `abAt1Inputs.calculation.capital.partnerships[].pendingAdditions[].amount` | string |  | Captured amount for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].pendingAdditions[].confirmed` | boolean |  | Preparer review of these captured facts; changes clear this confirmation. |
| `abAt1Inputs.calculation.capital.partnerships[].pendingAdditions[].evidenceRef` | string |  | Supporting source-document reference; required together with confirmed=true before use. |
| `abAt1Inputs.calculation.capital.partnerships[].pendingAdditions[].propertyId` | string |  | Captured propertyId for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].pendingAdditions[].sourceDispositionDate` | string |  | Captured sourceDispositionDate for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].pendingAdditions[].sourcePropertyId` | string |  | Captured sourcePropertyId for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].periodEnd` | string |  | Captured periodEnd for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].periodStart` | string |  | Captured periodStart for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].resourceAllocation` | object |  | Reviewed resourceAllocation facts for the adopted Alberta statutory calculation; incomplete evidence holds the receiver. |
| `abAt1Inputs.calculation.capital.partnerships[].resourceAllocation.atRisk66_8` | string |  | Captured atRisk66_8 for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].resourceAllocation.confirmed` | boolean |  | Preparer review of these captured facts; changes clear this confirmation. |
| `abAt1Inputs.calculation.capital.partnerships[].resourceAllocation.destinationAmountsExcludePartnershipConfirmed` | boolean |  | Captured destinationAmountsExcludePartnershipConfirmed for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].resourceAllocation.evidenceRef` | string |  | Supporting source-document reference; required together with confirmed=true before use. |
| `abAt1Inputs.calculation.capital.partnerships[].resourceAllocation.farmingLoss` | string |  | Captured farmingLoss for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].resourceAllocation.foreignCountryOrder` | array |  | Captured foreignCountryOrder for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].resourceAllocation.foreignCountryOrder[]` | string |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].resourceAllocation.limitedPartner66_8` | boolean \| null |  | Captured limitedPartner66_8 for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].resourceAllocation.orderFiledOrMinisterDetermined` | boolean |  | Captured orderFiledOrMinisterDetermined for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].resourceAllocation.otherShares` | array |  | Bounded captured otherShares roster; amounts remain decimal text, supported by evidence and preparer confirmation. |
| `abAt1Inputs.calculation.capital.partnerships[].resourceAllocation.otherSharesComplete` | boolean |  | Captured otherSharesComplete for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].resourceAllocation.otherShares[]` | object |  |  |
| `abAt1Inputs.calculation.capital.partnerships[].resourceAllocation.otherShares[].amount` | string |  | Captured amount for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].resourceAllocation.otherShares[].confirmed` | boolean |  | Preparer review of these captured facts; changes clear this confirmation. |
| `abAt1Inputs.calculation.capital.partnerships[].resourceAllocation.otherShares[].evidenceRef` | string |  | Supporting source-document reference; required together with confirmed=true before use. |
| `abAt1Inputs.calculation.capital.partnerships[].resourceAllocation.otherShares[].kind` | string |  | Closed choice: COGPE, CDE, CEE, CFRE, FEDE. |
| `abAt1Inputs.calculation.capital.partnerships[].resourceAllocation.otherShares[].poolId` | string |  | Captured poolId for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].resourceAllocation.otherShares[].priorDenied` | string |  | Captured priorDenied for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].resourceAllocation.priorFiscalEnd` | string |  | Captured priorFiscalEnd for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].resourceAllocation.taxCredits` | string |  | Captured taxCredits for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.partnerships[].singleBusinessPropertySourceConfirmed` | boolean |  | Reviewed single non-farming business/property loss source, including its CCA and elected inventory transactions. Separate income/loss sources must be allocated before they can be netted under ITA96(1)(c). |
| `abAt1Inputs.calculation.capital.pendingAdditions` | array |  | Bounded captured pendingAdditions roster; amounts remain decimal text, supported by evidence and preparer confirmation. |
| `abAt1Inputs.calculation.capital.pendingAdditions[]` | object |  |  |
| `abAt1Inputs.calculation.capital.pendingAdditions[].acquisitionDate` | string |  | Actual ISO acquisition date of the property that is the subject of the gift. |
| `abAt1Inputs.calculation.capital.pendingAdditions[].amount` | string |  | Captured amount for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.pendingAdditions[].confirmed` | boolean |  | Preparer review of these captured facts; changes clear this confirmation. |
| `abAt1Inputs.calculation.capital.pendingAdditions[].evidenceRef` | string |  | Supporting source-document reference; required together with confirmed=true before use. |
| `abAt1Inputs.calculation.capital.pendingAdditions[].propertyId` | string |  | Captured propertyId for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.pendingAdditions[].sourceDispositionDate` | string |  | Captured sourceDispositionDate for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.pendingAdditions[].sourcePropertyId` | string |  | Captured sourcePropertyId for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties` | array |  | Complete independent Alberta property roster, at most 500 rows, including retained properties. Every disposed property identifies its matching canonical federal Schedule 6 occurrence. |
| `abAt1Inputs.calculation.capital.propertiesComplete` | boolean |  | Review that all independent Alberta property facts, including retained property and explicit empty rosters, are captured. |
| `abAt1Inputs.calculation.capital.properties[]` | object |  |  |
| `abAt1Inputs.calculation.capital.properties[].abilEligibilityConfirmed` | boolean |  | Review ordinary business investment loss eligibility, including small-business-corporation status and applicable restrictions; unsupported special rules remain held. |
| `abAt1Inputs.calculation.capital.properties[].acbMovements` | array |  | Bounded captured acbMovements roster; amounts remain decimal text, supported by evidence and preparer confirmation. |
| `abAt1Inputs.calculation.capital.properties[].acbMovements[]` | object |  |  |
| `abAt1Inputs.calculation.capital.properties[].acbMovements[].additions` | string |  | Captured additions for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].acbMovements[].confirmed` | boolean |  | Preparer review of these captured facts; changes clear this confirmation. |
| `abAt1Inputs.calculation.capital.properties[].acbMovements[].date` | string |  | Captured date for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].acbMovements[].effectiveAt` | string |  | Actual offset timestamp for this ACB movement. Same-day property, control, election and debt events must use their proven chronological order. |
| `abAt1Inputs.calculation.capital.properties[].acbMovements[].eligibilityConfirmed` | boolean |  | Captured eligibilityConfirmed for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].acbMovements[].evidenceRef` | string |  | Supporting source-document reference; required together with confirmed=true before use. |
| `abAt1Inputs.calculation.capital.properties[].acbMovements[].kind` | string |  | Closed choice: other, superficialLossAddition. |
| `abAt1Inputs.calculation.capital.properties[].acbMovements[].reductions` | string |  | Captured reductions for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].acbMovements[].sourceDispositionDate` | string |  | Captured sourceDispositionDate for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].acbMovements[].sourcePropertyId` | string |  | Captured sourcePropertyId for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].acquisitionAt` | string |  | Actual offset timestamp of this property acquisition, required to establish same-day ownership relative to settlement or control. |
| `abAt1Inputs.calculation.capital.properties[].acquisitionDate` | string |  | Actual ISO acquisition date. ABIL acquisition date must match federal Schedule 6 line 910. |
| `abAt1Inputs.calculation.capital.properties[].businessInvestmentKind` | string |  | ABIL property character: shares or debt (printed line 084). |
| `abAt1Inputs.calculation.capital.properties[].category` | string |  | Schedule 18 property category: shares, realEstate, bonds, other, personalUse, listedPersonal or abil. |
| `abAt1Inputs.calculation.capital.properties[].confirmed` | boolean |  | Affirm the current fact and its supporting evidence. Edits require fresh review; prior confirmations do not establish new facts. |
| `abAt1Inputs.calculation.capital.properties[].controlBasis` | object |  | Independent Alberta non-depreciable property reconstruction under ITA 111(4)(c)/(d)/(e). Required for property held immediately before the captured control event; saved opening cost must reconcile to the computed result. |
| `abAt1Inputs.calculation.capital.properties[].controlBasis.confirmed` | boolean |  | Preparer confirmation of the control reconstruction and actual designation evidence. |
| `abAt1Inputs.calculation.capital.properties[].controlBasis.designatedAmount` | string |  | Amount actually designated under ITA 111(4)(e), at most 80 characters. Deemed proceeds are min(FMV, max(ACB, designation)). With no designation, a retained nonzero amount is refused. |
| `abAt1Inputs.calculation.capital.properties[].controlBasis.designationMethod` | string |  | none, priorYearReturn or prescribedForm. A designation cannot apply to a property with an accrued loss. |
| `abAt1Inputs.calculation.capital.properties[].controlBasis.eventDate` | string |  | Last shared control-event date in YYYY-MM-DD, at most 10 characters. |
| `abAt1Inputs.calculation.capital.properties[].controlBasis.evidenceRef` | string |  | Pre-control ACB, valuation, designation and intervening ledger evidence, at most 1000 characters. |
| `abAt1Inputs.calculation.capital.properties[].controlBasis.fairMarketValue` | string |  | Property FMV immediately before control, nonnegative exact decimal text, at most 80 characters. |
| `abAt1Inputs.calculation.capital.properties[].controlBasis.formFiledDate` | string |  | Actual prescribed-form filing date, YYYY-MM-DD, within 90 days after the notice under ITA 111(4)(e). |
| `abAt1Inputs.calculation.capital.properties[].controlBasis.noticeSentDate` | string |  | Assessment or no-tax notice sent date, YYYY-MM-DD; needed for the prescribed-form 90-day deadline. |
| `abAt1Inputs.calculation.capital.properties[].controlBasis.postControlAdditions` | string |  | Intervening ACB additions between control and the current opening, exact nonnegative decimal text, at most 80 characters; nil in the year ending before control. |
| `abAt1Inputs.calculation.capital.properties[].controlBasis.postControlReductions` | string |  | Intervening ACB reductions between control and the current opening, exact nonnegative decimal text, at most 80 characters; nil in the year ending before control. |
| `abAt1Inputs.calculation.capital.properties[].controlBasis.preControlAcb` | string |  | Independent Alberta ACB immediately before control, nonnegative exact decimal text, at most 80 characters. |
| `abAt1Inputs.calculation.capital.properties[].cost` | string |  | Independent Alberta acquisition or opening property cost as nonnegative exact decimal text. An ordinary transferee election replaces acquisition cost with its Alberta agreed amount. |
| `abAt1Inputs.calculation.capital.properties[].costAdditions` | string |  | Alberta ACB additions as nonnegative exact decimal text; explicit zero is required where nil. |
| `abAt1Inputs.calculation.capital.properties[].costReductions` | string |  | Alberta ACB reductions as nonnegative exact decimal text. A resulting negative ACB remains held for its deemed-gain calculation. |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis` | object |  | Later depreciable-property receiver after an ITA111(4)(e) control designation. General cost and CCA cost remain separate; the actual Schedule13 disposition and complete39(1) income reconciliation are required. |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.basisSource` | string |  | Actual basisSource for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.capitalCostBefore` | string |  | Exact reviewed CCA capital cost before control;13(7)(f)/111(4)(e)(iii) computes the purpose-limited subsequent CCA cost. |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.ccaClass` | string |  | Actual prescribed CCA class of the same property in the independently computed Schedule13. |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.confirmed` | boolean |  | Preparer confirmation of these exact source facts and retained evidence. Source changes clear dependent confirmations. |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.controlDate` | string |  | Actual ISO control reacquisition date; must match this property holding period. |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.deemedProceeds` | string |  | Exact computed111(4)(e)(i) proceeds and111(4)(e)(ii) general reacquisition cost; must reconcile to the property cost. |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.evidenceRef` | string |  | Retained supporting reference for the actual property, currency source, quote, election or boundary. Required with confirmation. |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.incomeHistory` | array |  | Complete property-linked other-year or other ordinary income receipts under39(1)(a). Current recapture is calculated from Schedule13 and apportioned by disposed capital cost; an empty history does not suppress that computed exclusion. |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.incomeHistoryComplete` | boolean |  | Confirm the complete property income history, including evidenced nil overlap. Incomplete history holds the capital result. |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.incomeHistory[]` | object |  | Evidenced property income portion for an actual period. Current recapture receipts corroborate the computed allocation; other-year/other ordinary income portions add to the exclusion without duplicating current recapture. |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.incomeHistory[].confirmed` | boolean |  | Preparer confirmation of these exact source facts and retained evidence. Source changes clear dependent confirmations. |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.incomeHistory[].evidenceRef` | string |  | Retained supporting reference for the actual property, currency source, quote, election or boundary. Required with confirmation. |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.incomeHistory[].incomeIncluded` | string |  | Exact income allocated to this property for this source period. A current recapture receipt cannot exceed the calculated capital-cost share of the actual Schedule13 class inclusion. |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.incomeHistory[].incomeKind` | string |  | Actual incomeKind for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.incomeHistory[].periodEnd` | string |  | Actual ISO end of the property income source taxation period. |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.incomeHistory[].periodStart` | string |  | Actual ISO start of the property income source taxation period. |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.incomeHistory[].portionInGain` | string |  | Exact evidenced part of this property economic gain already included in that income; bounded by both the income receipt and the actual gain. Do not enter the entire class recapture as an automatic capital deduction. |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.openingBasisChangesConfirmed` | boolean |  | Actual openingBasisChangesConfirmed for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.openingBasisChangesRef` | string |  | Actual openingBasisChangesRef for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.openingCcaCapitalCost` | string |  | Actual openingCcaCapitalCost for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.openingGeneralCost` | string |  | Actual openingGeneralCost for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.poolPropertyId` | string |  | Actual separate-pool property identity, or empty text for an ordinary pooled class. Never substitute the property roster position. |
| `abAt1Inputs.calculation.capital.properties[].description` | string |  | Property description; for ABIL identify the small business corporation (printed line 082). |
| `abAt1Inputs.calculation.capital.properties[].disposed` | boolean \| null |  | Whether this property was disposed of this year. Unanswered does not establish a retained or disposed property. |
| `abAt1Inputs.calculation.capital.properties[].dispositionAt` | string |  | Actual offset timestamp of this sale, required to establish same-day ownership and statutory ordering. |
| `abAt1Inputs.calculation.capital.properties[].dispositionDate` | string |  | Actual ISO disposition date within this taxation period, on or after acquisition. |
| `abAt1Inputs.calculation.capital.properties[].evidenceRef` | string |  | Nonempty supporting document reference for this specific fact or roster review. |
| `abAt1Inputs.calculation.capital.properties[].federalOccurrence` | object |  | Semantic federal Schedule 6 selector: propertyId and dateOfDisposition, optionally event identity; event and date; or source workpaper, row and date. No positional selection. |
| `abAt1Inputs.calculation.capital.properties[].federalOccurrence.dateOfDisposition` | string |  | ISO date of the matching canonical federal Schedule 6 disposition. |
| `abAt1Inputs.calculation.capital.properties[].federalOccurrence.dispositionReconciliationId` | string |  | Canonical federal disposition event identity when needed to disambiguate the property/date. |
| `abAt1Inputs.calculation.capital.properties[].federalOccurrence.propertyId` | string |  | Stable target property identity; in federalOccurrence, the canonical federal Schedule 6 property identity. |
| `abAt1Inputs.calculation.capital.properties[].federalOccurrence.sourceRowKey` | string |  | Durable canonical source row key for the alternative workpaper/row/date selector. |
| `abAt1Inputs.calculation.capital.properties[].federalOccurrence.sourceWorkpaperId` | string |  | Canonical source workpaper identity for the alternative workpaper/row/date selector. |
| `abAt1Inputs.calculation.capital.properties[].giftEligibilityConfirmed` | boolean |  | Review qualification for the selected gift exclusion, including excluded-gift personal-use treatment where applicable. |
| `abAt1Inputs.calculation.capital.properties[].giftKind` | string |  | Qualifying gift category: none, securities under s.38(a.1), or ecological land under s.38(a.2). Answer none explicitly where applicable. |
| `abAt1Inputs.calculation.capital.properties[].id` | string |  | Stable unique identity within this Alberta roster; never an array position. |
| `abAt1Inputs.calculation.capital.properties[].lossRules` | array |  | Bounded captured lossRules roster; amounts remain decimal text, supported by evidence and preparer confirmation. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[]` | object |  |  |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].affiliatedOwner` | boolean \| null |  | Captured affiliatedOwner for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].allThreePartiesRelated` | boolean \| null |  | Captured allThreePartiesRelated for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].armLengthCapitalConsideration` | boolean \| null |  | Captured armLengthCapitalConsideration for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].assistance` | string |  | Captured assistance for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].beneficiaryTransfer` | boolean \| null |  | Captured beneficiaryTransfer for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].confirmed` | boolean |  | Preparer review of these captured facts; changes clear this confirmation. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].considerationFairMarketValue` | string |  | Captured considerationFairMarketValue for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].costAdditions` | string |  | Captured costAdditions for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].debtAcquiredForIncome` | boolean \| null |  | Captured debtAcquiredForIncome for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].disposedQuantity` | string |  | Captured disposedQuantity for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].evidenceRef` | string |  | Supporting source-document reference; required together with confirmed=true before use. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].excludedDisposition` | string |  | Closed choice: none, optionExpiry, deemedDisposition, control, section50, exemptStatus. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].exemptInterest` | string |  | Captured exemptInterest for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].heldAtWindowEnd` | boolean \| null |  | Captured heldAtWindowEnd for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].identicalProperty` | boolean \| null |  | Captured identicalProperty for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].kind` | string |  | Closed choice: replacement, debt, registeredPlan, relatedDebt, debtReplacement, controlledShares, assistedShares, exemptInterest. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].ownedQuantityAtWindowEnd` | string |  | Captured ownedQuantityAtWindowEnd for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].priorReductions` | string |  | Captured priorReductions for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].quantityAtWindowEnd` | string |  | Captured quantityAtWindowEnd for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].reacquiredQuantity` | string |  | Captured reacquiredQuantity for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].replacementAcquiredDate` | string |  | Captured replacementAcquiredDate for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].replacementDebtFairMarketValue` | string |  | Captured replacementDebtFairMarketValue for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].replacementOwnedByTaxpayer` | boolean \| null |  | Captured replacementOwnedByTaxpayer for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].replacementPropertyId` | string |  | Captured replacementPropertyId for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].rightOnlyQuantityAtWindowEnd` | string |  | Captured rightOnlyQuantityAtWindowEnd for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].rightToAcquireAtWindowEnd` | boolean \| null |  | Captured rightToAcquireAtWindowEnd for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].taxpayerAcquisitionDate` | string |  | Captured taxpayerAcquisitionDate for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].taxpayerQuantityAtWindowEnd` | string |  | Captured taxpayerQuantityAtWindowEnd for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].outlays` | string |  | Disposition outlays as nonnegative exact decimal text; must match the identified canonical federal Schedule 6 outlays. |
| `abAt1Inputs.calculation.capital.properties[].personalUseParts` | object |  | Reviewed personalUseParts facts for the adopted Alberta statutory calculation; incomplete evidence holds the receiver. |
| `abAt1Inputs.calculation.capital.properties[].personalUseParts.confirmed` | boolean |  | Preparer review of these captured facts; changes clear this confirmation. |
| `abAt1Inputs.calculation.capital.properties[].personalUseParts.evidenceRef` | string |  | Supporting source-document reference; required together with confirmed=true before use. |
| `abAt1Inputs.calculation.capital.properties[].personalUseParts.ordinarilyDisposedAsSet` | boolean \| null |  | Captured ordinarilyDisposedAsSet for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].personalUseParts.retainedPart` | boolean \| null |  | Captured retainedPart for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].personalUseParts.sameOrNonArmLengthAcquirers` | boolean \| null |  | Captured sameOrNonArmLengthAcquirers for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].personalUseParts.setFairMarketValue` | string |  | Captured setFairMarketValue for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].personalUseParts.wholePropertyAcb` | string |  | Captured wholePropertyAcb for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].personalUseParts.wholePropertyId` | string |  | Captured wholePropertyId for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.properties[].personalUseTreatment` | string |  | s.46 treatment: whole, part, set or excludedGift. Part/set facts identify whole-property ACB, retained parts, related acquirers and the set valuation used to allocate the dated floor. |
| `abAt1Inputs.calculation.capital.properties[].proceeds` | string |  | Independent Alberta proceeds as nonnegative exact decimal text. A matched transferor election replaces them with its Alberta agreed amount. |
| `abAt1Inputs.calculation.capital.properties[].specialRulesApply` | boolean \| null |  | Whether adopted special loss-denial, deemed-disposition or ACB rules apply. Capture the dated lossRules, acbMovements or controlBasis facts and evidence; unanswered facts hold the receiver. |
| `abAt1Inputs.calculation.capital.reserveRulesConfirmed` | boolean |  | Review the capital-gain reserve rules and ACTA 9(3) federal matching requirement. |
| `abAt1Inputs.calculation.capital.suspendedLosses` | array |  | Bounded captured suspendedLosses roster; amounts remain decimal text, supported by evidence and preparer confirmation. |
| `abAt1Inputs.calculation.capital.suspendedLosses[]` | object |  |  |
| `abAt1Inputs.calculation.capital.suspendedLosses[].businessInvestmentKind` | string |  | Underlying shares or debt retained from the original suspended investment loss; it does not establish current ABIL qualification. |
| `abAt1Inputs.calculation.capital.suspendedLosses[].category` | string |  | Closed choice: shares, realEstate, bonds, other, listedPersonal, abil. |
| `abAt1Inputs.calculation.capital.suspendedLosses[].confirmed` | boolean |  | Preparer review of these captured facts; changes clear this confirmation. |
| `abAt1Inputs.calculation.capital.suspendedLosses[].dispositionDate` | string |  | Captured dispositionDate for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.suspendedLosses[].evidenceRef` | string |  | Supporting source-document reference; required together with confirmed=true before use. |
| `abAt1Inputs.calculation.capital.suspendedLosses[].id` | string |  | Durable property, election or continuity-record identity; do not match by roster position. |
| `abAt1Inputs.calculation.capital.suspendedLosses[].loss` | string |  | Captured loss for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.suspendedLosses[].memberShareLossReduction` | object |  | Reviewed corporate member reduction under ITA112(3.1), applied after allocating the partnership share loss; explicit nil is required for shares. |
| `abAt1Inputs.calculation.capital.suspendedLosses[].memberShareLossReduction.amount` | string |  | Exact decimal reduction, bounded by the allocated share loss. |
| `abAt1Inputs.calculation.capital.suspendedLosses[].memberShareLossReduction.confirmed` | boolean |  | Preparer reviewed this reduction and its source. |
| `abAt1Inputs.calculation.capital.suspendedLosses[].memberShareLossReduction.evidenceRef` | string |  | Supporting dividend and share-loss reduction evidence. |
| `abAt1Inputs.calculation.capital.suspendedLosses[].partnershipId` | string |  | Original partnership transferor of a gross suspended loss. Release uses its current actual fiscal period and complete current member share, rather than a frozen historical fraction. |
| `abAt1Inputs.calculation.capital.suspendedLosses[].propertyId` | string |  | Captured propertyId for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.suspendedLosses[].release` | string |  | Closed choice: none, noIdenticalProperty30Days, emigration, exemptStatus, lossRestrictionEvent, section50, windUp. |
| `abAt1Inputs.calculation.capital.suspendedLosses[].releaseConditionsConfirmed` | boolean |  | Captured releaseConditionsConfirmed for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.suspendedLosses[].releaseDate` | string |  | Captured releaseDate for the independent Alberta calculation; omission is unanswered. |
| `abAt1Inputs.calculation.capital.suspendedLosses[].releaseTreatment` | string |  | Review ordinaryCapital to carry a released former investment loss to the shares/debt capital subtotal; qualifiedAbil requires a matched current qualifying property disposition. |
| `abAt1Inputs.calculation.capitalTax` | object |  | Actual other-province capital-tax liability; do not substitute the entire GIFI business-tax amount. |
| `abAt1Inputs.calculation.capitalTax.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.capitalTax.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.capitalTax.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.carrybacks` | array |  | Alberta applications by actual prior taxation year. An explicit empty list means no application requested. |
| `abAt1Inputs.calculation.carrybacks[]` | object |  |  |
| `abAt1Inputs.calculation.carrybacks[].assessmentRef` | string |  | Reference to the prior assessed return and remaining deduction capacity. |
| `abAt1Inputs.calculation.carrybacks[].confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.carrybacks[].grossCapitalClaim` | string |  | Gross capital loss requested for the application year. |
| `abAt1Inputs.calculation.carrybacks[].inclusionRate` | string |  | Reviewed six-place inclusion rate for the application year, distinct from the loss-year amount basis. |
| `abAt1Inputs.calculation.carrybacks[].netCapitalCapacity` | string |  | Remaining assessed taxable-capital-gain capacity in the application year. |
| `abAt1Inputs.calculation.carrybacks[].nonCapitalClaim` | string |  | Non-capital loss requested for the application year. |
| `abAt1Inputs.calculation.carrybacks[].taxableIncomeCapacity` | string |  | Remaining assessed taxable-income capacity before these combined carryback applications. |
| `abAt1Inputs.calculation.carrybacks[].yearEnd` | string |  | Actual taxation-year end to which this Alberta application relates. |
| `abAt1Inputs.calculation.cca` | object |  | Independent Alberta CCA input packet using the adopted CCA producer. No federal pool, claim or election is copied automatically. |
| `abAt1Inputs.calculation.cca.adjustmentCoverage` | object |  | Existing CCA statutory-coverage review, completed for the Alberta input packet. |
| `abAt1Inputs.calculation.cca.aocBecomesOrCeasesExemptAtEvent` | boolean |  | Alberta transition evidence and statutory restrictions; an unanswered review remains held. |
| `abAt1Inputs.calculation.cca.aocMainReasonIsToCauseProvisionToApply` | boolean |  | Alberta transition evidence and statutory restrictions; an unanswered review remains held. |
| `abAt1Inputs.calculation.cca.aocMainReasonTargetedProvision` | string |  | Alberta transition evidence and statutory restrictions; an unanswered review remains held. |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations` | array |  | Captured independent per-property designation facts. Application remains held until the Alberta deemed-disposition capital-gain receiver is reconciled; they are never applied through CCA alone. |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[]` | object |  |  |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].adjustedCostBase` | string |  | Separate pre-disposition adjusted cost base for the111(4)(e)(i) proceeds floor and Schedule18 gain. CCA capital cost remains separate for13(7)(f)/(111(4)(e)(iii)); bounded exact decimal text, at most80 characters. Required by the new receiver, with no assumed equality to CCA cost. |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].capitalCost` | string |  | Independent Alberta per-property ITA 111(4)(e) designation, in the adopted Schedule 8 vocabulary; the class and property identity must reconcile and amounts use exact decimal text. |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].ccaClass` | string |  | Independent Alberta per-property ITA 111(4)(e) designation, in the adopted Schedule 8 vocabulary; the class and property identity must reconcile and amounts use exact decimal text. |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].designatedAmount` | string |  | Independent Alberta per-property ITA 111(4)(e) designation, in the adopted Schedule 8 vocabulary; the class and property identity must reconcile and amounts use exact decimal text. |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].fmv` | string |  | Independent Alberta per-property ITA 111(4)(e) designation, in the adopted Schedule 8 vocabulary; the class and property identity must reconcile and amounts use exact decimal text. |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].propertyId` | string |  | Independent Alberta per-property ITA 111(4)(e) designation, in the adopted Schedule 8 vocabulary; the class and property identity must reconcile and amounts use exact decimal text. |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].receiver` | object |  | Reviewed property identity, category, actual acquisition date and disposal-rule facts receiving the computed 111(4)(e) gain in Alberta Schedule18. The backend computes proceeds, gain, reacquired cost and UCC; no reviewed gain substitutes for it. |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].receiver.acquisitionAt` | string |  | Actual property acquisition timestamp including UTC offset, required for an acquisition on an intraday control date. Must precede the reviewed control instant under ITA111(4)(e),249(4),256(9). |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].receiver.acquisitionDate` | string |  | Independent Alberta CCA transition acquisitionDate. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].receiver.category` | string |  | Independent Alberta CCA transition category. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].receiver.confirmed` | boolean |  | Independent Alberta CCA transition confirmed. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].receiver.description` | string |  | Independent Alberta CCA transition description. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].receiver.dispositionFacts` | object |  | Independent Alberta CCA transition dispositionFacts. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].receiver.dispositionFacts.affiliatedPersonStopLossApplies` | boolean \| null |  | Independent Alberta CCA transition affiliatedPersonStopLossApplies. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].receiver.dispositionFacts.businessCeased` | boolean \| null |  | Independent Alberta CCA transition businessCeased. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].receiver.dispositionFacts.dispositionAcquirerReg1100_2_2_hApplies` | boolean \| null |  | Independent Alberta CCA transition dispositionAcquirerReg1100_2_2_hApplies. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].receiver.dispositionFacts.dispositionIsArmsLength` | boolean \| null |  | Independent Alberta CCA transition dispositionIsArmsLength. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].receiver.dispositionFacts.isFormerPropertyDeemedOwnedUnder13_4_3` | boolean \| null |  | Independent Alberta CCA transition isFormerPropertyDeemedOwnedUnder13_4_3. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].receiver.dispositionFacts.section13_21_1LandRelationshipExists` | boolean \| null |  | Independent Alberta CCA transition section13_21_1LandRelationshipExists. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].receiver.dispositionFacts.similarPropertyAcquiredWithin24MonthsAndStillOwned` | boolean \| null |  | Independent Alberta CCA transition similarPropertyAcquiredWithin24MonthsAndStillOwned. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].receiver.dispositionFacts.wasDIEP` | boolean \| null |  | Independent Alberta CCA transition wasDIEP. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].receiver.evidenceRef` | string |  | Independent Alberta CCA transition evidenceRef. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].receiver.outlays` | object |  | Independent Alberta CCA transition outlays. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].receiver.outlays.amount` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].receiver.outlays.confirmed` | boolean |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].receiver.outlays.evidenceRef` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].subsection111_5_1WouldApply` | boolean |  | Independent Alberta per-property ITA 111(4)(e) designation, in the adopted Schedule 8 vocabulary; the class and property identity must reconcile and amounts use exact decimal text. |
| `abAt1Inputs.calculation.cca.assets` | array |  | Alberta asset facts using the existing CCA asset-row vocabulary and statutory checks. |
| `abAt1Inputs.calculation.cca.assets[]` | object |  |  |
| `abAt1Inputs.calculation.cca.assistanceCapitalCostReductions` | array |  | Alberta assistance adjustments; unresolved producer cases retain their holds. |
| `abAt1Inputs.calculation.cca.assistanceCapitalCostReductions[]` | object |  |  |
| `abAt1Inputs.calculation.cca.availableForUseWorkpaper` | array |  | Alberta available-for-use facts, preserving the producer statutory checks. |
| `abAt1Inputs.calculation.cca.availableForUseWorkpaper[]` | object |  |  |
| `abAt1Inputs.calculation.cca.buildingConstructionStarts` | object |  | Actual construction or qualifying commercial-renovation start dates, keyed by the Alberta asset property ID. Required to resolve a saved purpose-built rental token: after 2024-04-15 and before 2031, with availability before 2036 (Reg.1104(2)). At most 500 entries; dates are full ISO dates, with an empty string retained only as an unanswered draft. |
| `abAt1Inputs.calculation.cca.class14_1Transitional` | object |  | Separate Alberta Class 14.1 transitional facts in the existing CCA vocabulary. |
| `abAt1Inputs.calculation.cca.classTransfers` | array |  | Reviewed current-year wind-up property/class ledger. Source UCC and capital-cost history reconcile by predecessor and class; the backend allocates UCC by received capital-cost fraction and tests the364-day half-year exception. |
| `abAt1Inputs.calculation.cca.classTransfersComplete` | boolean |  | Explicit confirmation that every predecessor CCA class and received property has been captured. Changes clear this and dependent reviews. |
| `abAt1Inputs.calculation.cca.classTransfers[]` | object |  |  |
| `abAt1Inputs.calculation.cca.classTransfers[].ccaClass` | string |  | Independent Alberta CCA transition ccaClass. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.classTransfers[].confirmed` | boolean |  | Independent Alberta CCA transition confirmed. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.classTransfers[].currentCapitalCostChanges` | object |  | Independent Alberta CCA transition currentCapitalCostChanges. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.classTransfers[].currentCapitalCostChanges.amount` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.cca.classTransfers[].currentCapitalCostChanges.confirmed` | boolean |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.cca.classTransfers[].currentCapitalCostChanges.evidenceRef` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.cca.classTransfers[].currentUccChanges` | object |  | Reviewed net source-class UCC changes in its original reporting currency over this actual non-overlapping transfer interval. The source currency ledger independently computes receiving-currency movements; this native reconciliation amount is never translated as a scalar. |
| `abAt1Inputs.calculation.cca.classTransfers[].currentUccChanges.amount` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.cca.classTransfers[].currentUccChanges.confirmed` | boolean |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.cca.classTransfers[].currentUccChanges.evidenceRef` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.cca.classTransfers[].evidenceRef` | string |  | Independent Alberta CCA transition evidenceRef. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.classTransfers[].predecessorId` | string |  | Independent Alberta CCA transition predecessorId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.classTransfers[].properties` | array |  | Independent Alberta CCA transition properties. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.classTransfers[].propertiesComplete` | boolean |  | Independent Alberta CCA transition propertiesComplete. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.classTransfers[].properties[]` | object |  |  |
| `abAt1Inputs.calculation.cca.classTransfers[].properties[].bookCapitalCostReceived` | object |  | Independent Alberta CCA transition bookCapitalCostReceived. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.classTransfers[].properties[].bookCapitalCostReceived.amount` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.cca.classTransfers[].properties[].bookCapitalCostReceived.confirmed` | boolean |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.cca.classTransfers[].properties[].bookCapitalCostReceived.evidenceRef` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.cca.classTransfers[].properties[].capitalCost` | object |  | Independent Alberta CCA transition capitalCost. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.classTransfers[].properties[].capitalCost.amount` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.cca.classTransfers[].properties[].capitalCost.confirmed` | boolean |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.cca.classTransfers[].properties[].capitalCost.evidenceRef` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.cca.classTransfers[].properties[].confirmed` | boolean |  | Independent Alberta CCA transition confirmed. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.classTransfers[].properties[].continuousOwnershipConfirmed` | boolean \| null |  | Independent Alberta CCA transition continuousOwnershipConfirmed. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.classTransfers[].properties[].evidenceRef` | string |  | Independent Alberta CCA transition evidenceRef. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.classTransfers[].properties[].previousReg1100ExceptionApplied` | boolean \| null |  | Independent Alberta CCA transition previousReg1100ExceptionApplied. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.classTransfers[].properties[].propertyId` | string |  | Independent Alberta CCA transition propertyId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.classTransfers[].properties[].sourceAcquisitionDate` | string |  | Independent Alberta CCA transition sourceAcquisitionDate. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceChangesPeriodStart` | string |  | First actual day covered by the source UCC and capital-cost changes. For a later transfer of the same predecessor class, this is the day after its preceding transfer. ITA88(1),248(1); the backend deducts earlier transfers once. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceClassRule` | string |  | Independent Alberta CCA transition sourceClassRule. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger` | object |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.boundarySpotRateId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.class10_1WasDiep` | boolean \| null |  | Whether the source Class10.1 passenger vehicle was ever designated immediate expensing property. Required for negative source-year UCC to distinguish actual from deemed recapture under13(2). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.confirmed` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.deductionNative` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.deductionNative.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.deductionNative.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.deductionNative.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.deductionRestated` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.deductionRestated.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.deductionRestated.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.deductionRestated.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.evidenceRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears` | array |  | Every actual contiguous following source taxation year, with independent native/restated deduction choices when that year closes. Carry the already restated property costs and UCC into the next year without translating them again. ITA261(16)/(17). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[]` | object |  |  |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].boundarySpotRateId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].class10_1WasDiep` | boolean \| null |  | Actual following source year's Class10.1 vehicle DIEP history; null remains unanswered (s.13(2)). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].confirmed` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionNative` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionNative.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionNative.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionNative.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionRestated` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionRestated.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionRestated.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionRestated.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].evidenceRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movementsComplete` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[]` | object |  |  |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].amount` | object |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].amount.amount` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].amount.confirmed` | boolean |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].amount.evidenceRef` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].confirmed` | boolean |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].day` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].evidenceRef` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].id` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].kind` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].nativeSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].occurredAt` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].outlays` | object |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].outlays.amount` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].outlays.confirmed` | boolean |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].outlays.evidenceRef` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].propertyId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].targetSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].transactionCurrency` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].transactionSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].openingUccNative` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].openingUccNative.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].openingUccNative.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].openingUccNative.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].periodEnd` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].periodStart` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].periodStartAt` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].properties` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].propertiesComplete` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[]` | object |  |  |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost` | object |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost.amount` | string |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost.confirmed` | boolean |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost.evidenceRef` | string |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].confirmed` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].evidenceRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].propertyId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].restatedSourceReturnRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[]` | object |  |  |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].cadPerUnit` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].closestPrecedingQuoteConfirmed` | boolean |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].confirmed` | boolean |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].currency` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].day` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].evidenceRef` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].id` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].quotedDay` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].series` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].targetBoundarySpotRateId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movementsComplete` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[]` | object |  |  |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].amount` | object |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].amount.amount` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].amount.confirmed` | boolean |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].amount.evidenceRef` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].confirmed` | boolean |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].day` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].evidenceRef` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].id` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].kind` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].nativeSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].occurredAt` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].outlays` | object |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].outlays.amount` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].outlays.confirmed` | boolean |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].outlays.evidenceRef` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].propertyId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].targetSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].transactionCurrency` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].transactionSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.openingUccNative` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.openingUccNative.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.openingUccNative.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.openingUccNative.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.periodEnd` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.periodStart` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.periodStartAt` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.properties` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.propertiesComplete` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.properties[]` | object |  |  |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.properties[].capitalCost` | object |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.properties[].capitalCost.amount` | string |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.properties[].capitalCost.confirmed` | boolean |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.properties[].capitalCost.evidenceRef` | string |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.properties[].confirmed` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.properties[].evidenceRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.properties[].propertyId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.restatedSourceReturnRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.spotRates` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.spotRates[]` | object |  |  |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.spotRates[].cadPerUnit` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.spotRates[].closestPrecedingQuoteConfirmed` | boolean |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.spotRates[].confirmed` | boolean |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.spotRates[].currency` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.spotRates[].day` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.spotRates[].evidenceRef` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.spotRates[].id` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.spotRates[].quotedDay` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.spotRates[].series` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.targetBoundarySpotRateId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourcePoolPropertyId` | string |  | Independent Alberta CCA transition sourcePoolPropertyId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceReportingCurrency` | string |  | Predecessor's actual original reporting currency. Source balances, property capital costs and current native changes stay in that currency. A different receiving currency requires the independent ITA261(16)/(17) source ledger; do not translate a closing scalar at the transfer date. |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceWasSeparatePrescribedClass` | boolean |  | Independent Alberta CCA transition sourceWasSeparatePrescribedClass. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.classTransfers[].transferAt` | string |  | Actual predecessor class, reporting currency and reviewed source year under ITA261(16)/(17). An actual offset transfer timestamp orders monetary source events on the transfer date. Missing source ownership, dates or currency evidence hold CCA. |
| `abAt1Inputs.calculation.cca.classTransfers[].transferDate` | string |  | Independent Alberta CCA transition transferDate. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.cca.controlOpeningUccReconciled` | boolean |  | Alberta transition evidence and statutory restrictions; an unanswered review remains held. |
| `abAt1Inputs.calculation.cca.entryPropertyBases` | array |  | Complete independently evidenced federal and Quebec property capital-cost histories for first Alberta entry. The backend weights gross cost independently of UCC and computes deemed prior CCA; re-entry reconstruction has priority and is never replaced by this weighting. |
| `abAt1Inputs.calculation.cca.entryPropertyBasesComplete` | boolean |  | Explicit completeness review of the entry property capital-cost roster. Property edits clear this confirmation and dependent CCA review. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[]` | object |  |  |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].bookCapitalCostAtStart` | object |  | Independent Alberta CCA transition bookCapitalCostAtStart. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].bookCapitalCostAtStart.amount` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].bookCapitalCostAtStart.confirmed` | boolean |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].bookCapitalCostAtStart.evidenceRef` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].ccaClass` | string |  | Independent Alberta CCA transition ccaClass. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].confirmed` | boolean |  | Independent Alberta CCA transition confirmed. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].evidenceRef` | string |  | Independent Alberta CCA transition evidenceRef. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].federalCapitalCost` | object |  | Independent Alberta CCA transition federalCapitalCost. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].federalCapitalCost.amount` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].federalCapitalCost.confirmed` | boolean |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].federalCapitalCost.evidenceRef` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].poolPropertyId` | string |  | Independent Alberta CCA transition poolPropertyId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].propertyId` | string |  | Independent Alberta CCA transition propertyId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].quebecCapitalCost` | object |  | Independent Alberta CCA transition quebecCapitalCost. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].quebecCapitalCost.amount` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].quebecCapitalCost.confirmed` | boolean |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].quebecCapitalCost.evidenceRef` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost` | object |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.confirmed` | boolean |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.departureCapitalCost` | object |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.departureCapitalCost.amount` | string |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.departureCapitalCost.confirmed` | boolean |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.departureCapitalCost.evidenceRef` | string |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.evidenceRef` | string |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.years` | array |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.yearsComplete` | boolean |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.years[]` | object |  |  |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.years[].additions` | object |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.years[].additions.amount` | string |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.years[].additions.confirmed` | boolean |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.years[].additions.evidenceRef` | string |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.years[].confirmed` | boolean |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.years[].evidenceRef` | string |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.years[].federalTreatmentConsistentConfirmed` | boolean |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.years[].periodEnd` | string |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.years[].periodStart` | string |  | Separate Alberta property capital-cost reconstruction under ACTA85(4.2)/(4.202)(a). Preserve departure cost and every actual contiguous intervening taxation year, consistent federal treatment and source review; CCA deductions belong to the separate UCC ledger. |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.years[].reductions` | object |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.years[].reductions.amount` | string |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.years[].reductions.confirmed` | boolean |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.years[].reductions.evidenceRef` | string |  | Reviewed gross property capital-cost source: departure cost, capital additions, or disposed/statutory cost reductions. Exact decimal text, independent of UCC claims; evidence and confirmation are required. ACTA85(4.2). |
| `abAt1Inputs.calculation.cca.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.cca.exemptPropertyBases` | array |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.cca.exemptPropertyBasesComplete` | boolean |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.cca.exemptPropertyBases[]` | object |  |  |
| `abAt1Inputs.calculation.cca.exemptPropertyBases[].bookCapitalCostAtStart` | object |  | Reviewed status-change property valuation or separate retained book cost. Exact decimal text with source evidence; ACTA35(3)(c) determines the new tax cost independently of book cost. Missing or unreviewed facts hold the receiver. |
| `abAt1Inputs.calculation.cca.exemptPropertyBases[].bookCapitalCostAtStart.amount` | string |  | Reviewed status-change property valuation or separate retained book cost. Exact decimal text with source evidence; ACTA35(3)(c) determines the new tax cost independently of book cost. Missing or unreviewed facts hold the receiver. |
| `abAt1Inputs.calculation.cca.exemptPropertyBases[].bookCapitalCostAtStart.confirmed` | boolean |  | Reviewed status-change property valuation or separate retained book cost. Exact decimal text with source evidence; ACTA35(3)(c) determines the new tax cost independently of book cost. Missing or unreviewed facts hold the receiver. |
| `abAt1Inputs.calculation.cca.exemptPropertyBases[].bookCapitalCostAtStart.evidenceRef` | string |  | Reviewed status-change property valuation or separate retained book cost. Exact decimal text with source evidence; ACTA35(3)(c) determines the new tax cost independently of book cost. Missing or unreviewed facts hold the receiver. |
| `abAt1Inputs.calculation.cca.exemptPropertyBases[].ccaClass` | string |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.cca.exemptPropertyBases[].confirmed` | boolean |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.cca.exemptPropertyBases[].continuousOwnershipConfirmed` | boolean \| null |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.cca.exemptPropertyBases[].depreciableBeforeChange` | boolean \| null |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.cca.exemptPropertyBases[].evidenceRef` | string |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.cca.exemptPropertyBases[].fairMarketValue` | object |  | Reviewed status-change property valuation or separate retained book cost. Exact decimal text with source evidence; ACTA35(3)(c) determines the new tax cost independently of book cost. Missing or unreviewed facts hold the receiver. |
| `abAt1Inputs.calculation.cca.exemptPropertyBases[].fairMarketValue.amount` | string |  | Reviewed status-change property valuation or separate retained book cost. Exact decimal text with source evidence; ACTA35(3)(c) determines the new tax cost independently of book cost. Missing or unreviewed facts hold the receiver. |
| `abAt1Inputs.calculation.cca.exemptPropertyBases[].fairMarketValue.confirmed` | boolean |  | Reviewed status-change property valuation or separate retained book cost. Exact decimal text with source evidence; ACTA35(3)(c) determines the new tax cost independently of book cost. Missing or unreviewed facts hold the receiver. |
| `abAt1Inputs.calculation.cca.exemptPropertyBases[].fairMarketValue.evidenceRef` | string |  | Reviewed status-change property valuation or separate retained book cost. Exact decimal text with source evidence; ACTA35(3)(c) determines the new tax cost independently of book cost. Missing or unreviewed facts hold the receiver. |
| `abAt1Inputs.calculation.cca.exemptPropertyBases[].originalAcquisitionDate` | string |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.cca.exemptPropertyBases[].poolPropertyId` | string |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.cca.exemptPropertyBases[].previousReg1100ExceptionApplied` | boolean \| null |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.cca.exemptPropertyBases[].propertyId` | string |  | Ordinary ACTA35(3)(c) status-change depreciable-property receiver. Each pre-change owned property is reacquired at FMV, with no control-designation prior-CCA fiction. Reg1100(2.21)/(2.2) separately tests the half-year exception. Complete source roster and preparer review required; Crown35(5) continuity is separate. |
| `abAt1Inputs.calculation.cca.firstTaxationYear` | boolean |  | Explicit first-taxation-year fact for the corporation; Alberta entry is not automatically a first year. |
| `abAt1Inputs.calculation.cca.immediateExpensingAgreement` | object |  | Retained legacy agreement capture. Remove it for an immediate-expensing year: the completed canonical federal S8 agreement supplies the allocation and designated deduction under ACTA s.8(2.011). Independent Alberta pools and normal CCA elections remain separate. A wholly post-2023 year has no current DIEP or federal line 125. |
| `abAt1Inputs.calculation.cca.isCcpc` | boolean |  | Explicit CCPC status for the independent Alberta CCA computation. |
| `abAt1Inputs.calculation.cca.leasingIncomeCeiling` | object |  | Separate Alberta leasing-income ceiling evidence for the adopted CCA computation. |
| `abAt1Inputs.calculation.cca.openingPools` | array |  | Separately evidenced Alberta opening UCC pools using the existing CCA pool-row vocabulary. |
| `abAt1Inputs.calculation.cca.openingPools[]` | object |  |  |
| `abAt1Inputs.calculation.cca.ordinaryContinuityConfirmed` | boolean |  | Confirms no Alberta entry/re-entry, reorganization, control or currency transition requiring an unimplemented provincial transition computation. |
| `abAt1Inputs.calculation.cca.overrides` | object |  | Independent Alberta CCA elections by the producer pool key; the existing statutory ceilings still apply. |
| `abAt1Inputs.calculation.cca.postControlPropertyBases` | array |  | Reviewed receiving-year inputs offered by the computed Alberta CCA carryforward. Opening pools retain the preceding stub closing; the reacquired net UCC enters current column5. Receiving-year property facts retain precedence. |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[]` | object |  |  |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].bookCapitalCostAtStart` | object |  | Independent Alberta CCA transition bookCapitalCostAtStart. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].bookCapitalCostAtStart.amount` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].bookCapitalCostAtStart.confirmed` | boolean |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].bookCapitalCostAtStart.evidenceRef` | string |  | Reviewed exact CCA source operand; amounts use bounded decimal text, evidence and confirmation. Current class changes may be signed; received tax capital cost cannot be negative. |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].capitalCostBefore` | string |  | Independent Alberta CCA transition capitalCostBefore. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].ccaClass` | string |  | Independent Alberta CCA transition ccaClass. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].classClosingBeforeReacquisition` | string |  | Independent Alberta CCA transition classClosingBeforeReacquisition. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].confirmed` | boolean |  | Independent Alberta CCA transition confirmed. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].controlDate` | string |  | Independent Alberta CCA transition controlDate. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].deemedProceeds` | string |  | Independent Alberta CCA transition deemedProceeds. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].evidenceRef` | string |  | Independent Alberta CCA transition evidenceRef. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].originalAcquisitionAt` | string |  | Original acquisition instant including UTC offset, retained separately from the control reacquisition. Required when both acquisitions share the intraday control date; original ownership must precede control. |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].originalAcquisitionDate` | string |  | Independent Alberta CCA transition originalAcquisitionDate. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].poolPropertyId` | string |  | Independent Alberta CCA transition poolPropertyId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].previousReg1100ExceptionApplied` | boolean \| null |  | Independent Alberta CCA transition previousReg1100ExceptionApplied. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].propertyId` | string |  | Independent Alberta CCA transition propertyId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments` | object |  | Complete post-disposition assistance and legally required repayments for S8 221/222. Signed UCC adjustments and Reg 1100(2) elements F/G are computed; no keyed adjustment total is accepted. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.complete` | boolean | strict | Confirm the complete disposed-property transaction roster. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.confirmed` | boolean | strict | Confirm the legal treatment, dates, ownership and assistance reconciliation after reviewing source evidence. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.evidenceRef` | string | strict | Supporting complete post-disposition reconciliation reference. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools` | array |  | Unique existing class/property pools with explicit openings, including zero. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools[]` | object |  | One identified pool and its post-disposition records. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools[].assetCount` | number | strict | Actual remaining tax-property count, including deemed ownership, for terminal-loss and continuing-pool treatment. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools[].businessCeased` | boolean \| null | strict | Actual Class 14.1 business-cessation conclusion when no tax properties remain; null when irrelevant. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools[].ccaClass` | string | strict | Canonical CCA class identity. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools[].propertyId` | string | strict | Canonical separate-pool property ID, or empty text for an ordinary common pool. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools[].transactions` | array |  | Unique source events. A current-year original disposition must also be recorded in W08; this packet does not replace its proceeds. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools[].transactions[]` | object |  | One assistance receipt/entitlement or legally required repayment after the identified disposition. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools[].transactions[].afterDispositionConfirmed` | boolean | strict | Confirm the transaction occurred after disposition, including actual order where both dates are the same. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools[].transactions[].amount` | string | strict | Exact nonnegative decimal text in the return reporting currency. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools[].transactions[].assistanceId` | string | strict | Stable property-specific assistance allocation identity for the repayment ledger. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools[].transactions[].capitalCostTreatmentConfirmed` | boolean | strict | Confirm the amount would have reduced/increased capital cost under the selected provision if received/repaid before disposition. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools[].transactions[].disposedPropertyId` | string | strict | Stable original disposed-property identity. A Class 10.1 vehicle must match its separate-pool ID. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools[].transactions[].dispositionDate` | string | strict | Actual original property disposition date. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools[].transactions[].elementFExclusion` | string | strict | Original-property Reg 1100(2) F(b) treatment: none, exempt class, vessel, listed Class 10/12 paragraph, specified leasing, s.16.1, or deemed available-for-use exclusion. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools[].transactions[].evidenceRef` | string | strict | Source notice, agreement, entitlement and payment reference. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools[].transactions[].id` | string | strict | Unique event identity; one event cannot be applied twice. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools[].transactions[].kind` | string | strict | Assistance or repayment, kept separate for printed 221/222 and first-year allowance arithmetic. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools[].transactions[].legallyRequired` | boolean | strict | Confirm the repayment was made pursuant to its legal obligation; voluntary payments do not establish line 222. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools[].transactions[].originalAssistance` | string | strict | Exact original eligible assistance allocated to this disposed property. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools[].transactions[].priorRepayments` | string | strict | Exact cumulative repayments before this taxation year. Current rows are accumulated once by assistance identity. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools[].transactions[].statutoryBasis` | string | strict | Assistance: 13(7.1)(f); repayment: 13(7.1)(d) or 13(7.4)(b), as used by ITA 13(21) elements C/D/J. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools[].transactions[].transactionDate` | string | strict | Current-period receipt/entitlement or actual repayment date. |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools[].transactions[].wasDIEP` | boolean | strict | Whether the disposed property was ever designated immediate-expensing property; controls the Class 10.1 recapture exception. |
| `abAt1Inputs.calculation.cca.postDispositionFacts` | object |  | Closed partial-draft capture for the adopted producer post-disposition assistance/repayment computation under13(21) C/D/J and Reg1100(2) F/G. When present it replaces the retained complete packet, including when incomplete; no fallback to a stale reviewed claim. |
| `abAt1Inputs.calculation.cca.postDispositionFacts.complete` | boolean |  | Independent Alberta CCA transition complete. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postDispositionFacts.confirmed` | boolean |  | Independent Alberta CCA transition confirmed. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postDispositionFacts.evidenceRef` | string |  | Independent Alberta CCA transition evidenceRef. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools` | array |  | Independent Alberta CCA transition pools. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[]` | object |  |  |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].assetCount` | number |  | Independent Alberta CCA transition assetCount. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].businessCeased` | boolean \| null |  | Independent Alberta CCA transition businessCeased. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].ccaClass` | string |  | Independent Alberta CCA transition ccaClass. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].propertyId` | string |  | Independent Alberta CCA transition propertyId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions` | array |  | Independent Alberta CCA transition transactions. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[]` | object |  |  |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].afterDispositionConfirmed` | boolean |  | Independent Alberta CCA transition afterDispositionConfirmed. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].amount` | string |  | Independent Alberta CCA transition amount. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].assistanceId` | string |  | Independent Alberta CCA transition assistanceId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].capitalCostTreatmentConfirmed` | boolean |  | Independent Alberta CCA transition capitalCostTreatmentConfirmed. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].disposedPropertyId` | string |  | Independent Alberta CCA transition disposedPropertyId. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].dispositionDate` | string |  | Independent Alberta CCA transition dispositionDate. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].elementFExclusion` | string |  | Independent Alberta CCA transition elementFExclusion. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].evidenceRef` | string |  | Independent Alberta CCA transition evidenceRef. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].id` | string |  | Independent Alberta CCA transition id. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].kind` | string |  | Independent Alberta CCA transition kind. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].legallyRequired` | boolean |  | Independent Alberta CCA transition legallyRequired. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].originalAssistance` | string |  | Independent Alberta CCA transition originalAssistance. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].priorRepayments` | string |  | Independent Alberta CCA transition priorRepayments. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].statutoryBasis` | string |  | Independent Alberta CCA transition statutoryBasis. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].transactionDate` | string |  | Independent Alberta CCA transition transactionDate. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].wasDIEP` | boolean |  | Independent Alberta CCA transition wasDIEP. Preserve exact decimal-text amounts and actual dates; missing legal facts remain held. References are bounded to1000 characters; confirmation records preparer review, never permission to override a formula. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers` | array |  | Actual predecessor class, reporting currency and reviewed source year under ITA261(16)/(17). An actual offset transfer timestamp orders monetary source events on the transfer date. Missing source ownership, dates or currency evidence hold CCA. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgersComplete` | boolean |  | Actual predecessor class, reporting currency and reviewed source year under ITA261(16)/(17). An actual offset transfer timestamp orders monetary source events on the transfer date. Missing source ownership, dates or currency evidence hold CCA. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[]` | object |  |  |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].ccaClass` | string |  | Actual predecessor class, reporting currency and reviewed source year under ITA261(16)/(17). An actual offset transfer timestamp orders monetary source events on the transfer date. Missing source ownership, dates or currency evidence hold CCA. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].confirmed` | boolean |  | Actual predecessor class, reporting currency and reviewed source year under ITA261(16)/(17). An actual offset transfer timestamp orders monetary source events on the transfer date. Missing source ownership, dates or currency evidence hold CCA. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].evidenceRef` | string |  | Actual predecessor class, reporting currency and reviewed source year under ITA261(16)/(17). An actual offset transfer timestamp orders monetary source events on the transfer date. Missing source ownership, dates or currency evidence hold CCA. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].predecessorId` | string |  | Actual predecessor class, reporting currency and reviewed source year under ITA261(16)/(17). An actual offset transfer timestamp orders monetary source events on the transfer date. Missing source ownership, dates or currency evidence hold CCA. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger` | object |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.boundarySpotRateId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.class10_1WasDiep` | boolean \| null |  | Whether the source Class10.1 passenger vehicle was ever designated immediate expensing property. Required when source-year UCC is negative: s.13(2) suppresses income recapture only for a vehicle never designated DIEP. Null is unanswered. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.confirmed` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionNative` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionNative.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionNative.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionNative.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionRestated` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionRestated.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionRestated.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionRestated.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.evidenceRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears` | array |  | Every actual contiguous following source taxation year, with independent native/restated deduction choices when that year closes. Carry the already restated property costs and UCC into the next year without translating them again. ITA261(16)/(17). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[]` | object |  |  |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].boundarySpotRateId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].class10_1WasDiep` | boolean \| null |  | Actual following source year's Class10.1 vehicle DIEP history; null remains unanswered (s.13(2)). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].confirmed` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionNative` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionNative.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionNative.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionNative.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionRestated` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionRestated.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionRestated.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionRestated.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].evidenceRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movementsComplete` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[]` | object |  |  |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].amount` | object |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].amount.amount` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].amount.confirmed` | boolean |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].amount.evidenceRef` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].confirmed` | boolean |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].day` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].evidenceRef` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].id` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].kind` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].nativeSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].occurredAt` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].outlays` | object |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].outlays.amount` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].outlays.confirmed` | boolean |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].outlays.evidenceRef` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].propertyId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].targetSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].transactionCurrency` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].transactionSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].openingUccNative` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].openingUccNative.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].openingUccNative.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].openingUccNative.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].periodEnd` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].periodStart` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].periodStartAt` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].propertiesComplete` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[]` | object |  |  |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost` | object |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost.amount` | string |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost.confirmed` | boolean |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost.evidenceRef` | string |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].confirmed` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].evidenceRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].propertyId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].restatedSourceReturnRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[]` | object |  |  |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].cadPerUnit` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].closestPrecedingQuoteConfirmed` | boolean |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].confirmed` | boolean |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].currency` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].day` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].evidenceRef` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].id` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].quotedDay` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].series` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].targetBoundarySpotRateId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movementsComplete` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[]` | object |  |  |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].amount` | object |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].amount.amount` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].amount.confirmed` | boolean |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].amount.evidenceRef` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].confirmed` | boolean |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].day` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].evidenceRef` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].id` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].kind` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].nativeSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].occurredAt` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].outlays` | object |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].outlays.amount` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].outlays.confirmed` | boolean |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].outlays.evidenceRef` | string |  | Original monetary source amount or disposition expenses in that same currency. Exact decimal text with source evidence and confirmation. The backend converts monetary operands before applying the native and receiving-currency property-cost caps. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].propertyId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].targetSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].transactionCurrency` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].transactionSpotRateId` | string |  | Actual dated source capital addition, capital-cost assistance or disposition. Original monetary currency is distinct from the native booked entry. Same-day source ordering needs actual timestamps with UTC offsets; ITA13(21),261,248(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.openingUccNative` | object |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.openingUccNative.amount` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.openingUccNative.confirmed` | boolean |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.openingUccNative.evidenceRef` | string |  | Reviewed native class opening or actual final-source-year CCA deduction. The receiving-currency deduction is an independently restated source-return choice, not a translated old deduction. Current source-year CCA does not reduce a wind-up cost amount before that year ends. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.periodEnd` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.periodStart` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.periodStartAt` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.propertiesComplete` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[]` | object |  |  |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[].capitalCost` | object |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[].capitalCost.amount` | string |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[].capitalCost.confirmed` | boolean |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[].capitalCost.evidenceRef` | string |  | Each owned source property capital cost in its native reporting currency at the source-year opening. Complete roster, exact decimal text, evidence and confirmation required; ITA261(7)(b)/(h). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[].confirmed` | boolean |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[].evidenceRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[].propertyId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.restatedSourceReturnRef` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates` | array |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[]` | object |  |  |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].cadPerUnit` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].closestPrecedingQuoteConfirmed` | boolean |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].confirmed` | boolean |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].currency` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].day` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].evidenceRef` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].id` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].quotedDay` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].series` | string |  | Evidenced Bank of Canada relevant spot quote for this actual currency/day. Closest preceding published quote needs explicit evidence. No rate is inferred, fetched or supplied by default; ITA261(1). |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.targetBoundarySpotRateId` | string |  | Independent source class currency ledger under ACTA4.01/4.02 and ITA261(7)/(12)/(16)/(17). Convert each property cost separately, class UCC once and original monetary events at their own quotes. Do not convert a closing balance or a capped native disposition reduction at a transfer-day quote. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourcePoolPropertyId` | string |  | Actual predecessor class, reporting currency and reviewed source year under ITA261(16)/(17). An actual offset transfer timestamp orders monetary source events on the transfer date. Missing source ownership, dates or currency evidence hold CCA. |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceReportingCurrency` | string |  | Actual predecessor class, reporting currency and reviewed source year under ITA261(16)/(17). An actual offset transfer timestamp orders monetary source events on the transfer date. Missing source ownership, dates or currency evidence hold CCA. |
| `abAt1Inputs.calculation.cca.priorTaxationYearEnds` | array |  | Actual prior taxation-year history required by the adopted CCA computation. |
| `abAt1Inputs.calculation.cca.priorTaxationYearEnds[]` | string |  |  |
| `abAt1Inputs.calculation.cca.rentalIncomeCeiling` | object |  | Separate Alberta rental-income ceiling evidence for the adopted CCA computation. |
| `abAt1Inputs.calculation.cca.savedBuildingClasses` | object |  | Reviewed map of property IDs from the Alberta asset register to exact saved building treatment tokens (1.1, 1.2, 1.3, 1.4, 6.1 or 8.2, with an optional pool-letter suffix). At most 500 bindings. Purpose-built rental and greenhouse classes require actual acquisition/available-for-use dates, underlying Schedule II class and qualification/election facts on that property; an opening amount alone cannot classify them. |
| `abAt1Inputs.calculation.cca.specifiedEnergyIncomeCeiling` | object |  | Separate Alberta specified-energy income ceiling evidence. |
| `abAt1Inputs.calculation.components` | array |  | Alberta Schedule 12 elections, keyed by the declared Alberta line; duplicate and unknown lines are refused. |
| `abAt1Inputs.calculation.components[]` | object |  |  |
| `abAt1Inputs.calculation.components[].amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.components[].confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.components[].evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.components[].line` | string |  | Declared Alberta Schedule 12 component code. Historical 010/012 retain the pre2017 CEC deduction/income pairs; 012 also carries a 2017 transition income election. This is not an override of a computed total. |
| `abAt1Inputs.calculation.components[].openingBalancesEqual` | boolean \| null |  | Whether the Alberta opening balance equals federal. Area A omits a pair only when both balances and claims are explicitly equal. |
| `abAt1Inputs.calculation.components[].sameAsFederal` | boolean \| null |  | Explicit election that the current Alberta amount equals the canonical federal amount; an unanswered choice is never inferred. |
| `abAt1Inputs.calculation.currency` | string |  | Reporting currency of the Alberta workpaper. A federal functional-currency election requires evidenced transition capture. Elected-currency tax and CAD settlement are separate; annual-dependent conversions remain held for the unresolved prescribed noon series. |
| `abAt1Inputs.calculation.currentFarmLoss` | object |  | Reviewed current farm loss; positive amounts retain the unfinished farm-continuity hold. |
| `abAt1Inputs.calculation.currentFarmLoss.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.currentFarmLoss.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.currentFarmLoss.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.currentGrossCapitalLoss` | object |  | Reviewed current gross capital loss, not the post-inclusion net amount. |
| `abAt1Inputs.calculation.currentGrossCapitalLoss.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.currentGrossCapitalLoss.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.currentGrossCapitalLoss.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.donations` | object |  | Schedule 20 calculation from independent Alberta gift vintages and reviewed supporting facts. When present it feeds Schedule 12 lines 056/058 and never falls back to a reviewed component amount. |
| `abAt1Inputs.calculation.donations.acquisitionOfControlOccurred` | boolean \| null |  | Reconcile the answer to the dated control event; Alberta pre-control gift forfeiture is computed independently of federal Schedule 2 adjustments. |
| `abAt1Inputs.calculation.donations.ccaRecaptureOnGifts` | object |  | Capital cost allowance recapture in respect of charitable gifts (Schedule 20 line 036). |
| `abAt1Inputs.calculation.donations.ccaRecaptureOnGifts.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.donations.ccaRecaptureOnGifts.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.donations.ccaRecaptureOnGifts.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.donations.charitableApplied` | object |  | Charitable donations the corporation claims this year (Schedule 20 line 016), not exceeding the lesser of the amount available, the Area B maximum and Alberta net income. Applied oldest first. |
| `abAt1Inputs.calculation.donations.charitableApplied.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.donations.charitableApplied.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.donations.charitableApplied.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.donations.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.donations.creditUnionAddback` | object |  | Credit-union payments pursuant to allocations in proportion to borrowing and bonus interest deducted in arriving at Schedule 12 line 054, added back only for the Schedule 20 line 030 base. |
| `abAt1Inputs.calculation.donations.creditUnionAddback.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.donations.creditUnionAddback.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.donations.creditUnionAddback.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.donations.currentCanadaProvinceGifts` | object |  | Optional reviewed reconciliation assertion against canonical federal Schedule 2 current gifts. Current ecological gifts use box 520; the separate Crown category is retired for 2016 onward. |
| `abAt1Inputs.calculation.donations.currentCanadaProvinceGifts.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.donations.currentCanadaProvinceGifts.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.donations.currentCanadaProvinceGifts.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.donations.currentCharitableDonations` | object |  | Optional reviewed reconciliation assertion against canonical federal Schedule 2 current gifts. Current ecological gifts use box 520; the separate Crown category is retired for 2016 onward. |
| `abAt1Inputs.calculation.donations.currentCharitableDonations.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.donations.currentCharitableDonations.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.donations.currentCharitableDonations.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.donations.currentCulturalPropertyGifts` | object |  | Optional reviewed reconciliation assertion against canonical federal Schedule 2 current gifts. Current ecological gifts use box 520; the separate Crown category is retired for 2016 onward. |
| `abAt1Inputs.calculation.donations.currentCulturalPropertyGifts.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.donations.currentCulturalPropertyGifts.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.donations.currentCulturalPropertyGifts.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.donations.currentEcologicalLandGifts` | object |  | Optional reviewed reconciliation assertion against canonical federal Schedule 2 current gifts. Current ecological gifts use box 520; the separate Crown category is retired for 2016 onward. |
| `abAt1Inputs.calculation.donations.currentEcologicalLandGifts.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.donations.currentEcologicalLandGifts.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.donations.currentEcologicalLandGifts.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.donations.currentGiftProperties` | array |  | Complete gift-property roster for ITA 110.1(1.2)(a)/(b); computes control denials at Schedule 20 lines 013/073 from acquired-property, expectation and donee facts, reconciled by category to federal Schedule 2. |
| `abAt1Inputs.calculation.donations.currentGiftPropertiesComplete` | boolean |  | Preparer confirms the current gift-property roster is complete; edits clear this confirmation and dependent claims. |
| `abAt1Inputs.calculation.donations.currentGiftProperties[]` | object |  |  |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].arrangements` | array |  | Bounded captured arrangements roster; amounts remain decimal text, supported by evidence and preparer confirmation. |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].arrangements[]` | object |  |  |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].arrangements[].acquiredByControlledCorporation` | boolean \| null |  | Whether the particular corporation whose control changed acquired this gift property. |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].arrangements[].acquisitionAt` | string |  | Actual offset-aware acquisition timestamp when the acquisition and intraday control event share a date. |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].arrangements[].acquisitionDate` | string |  | Actual ISO acquisition date of the property that is the subject of the gift. |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].arrangements[].confirmed` | boolean |  | Preparer review of these captured facts; changes clear this confirmation. |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].arrangements[].controlAcquirerIsDonee` | boolean \| null |  | Whether the control acquirer was the qualified donee receiving this gift; ITA 110.1(1.2)(b) excepts that acquirer. |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].arrangements[].eventDate` | string |  | Actual ISO control-event date matching the dated control history. |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].arrangements[].evidenceRef` | string |  | Supporting source-document reference; required together with confirmed=true before use. |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].arrangements[].expectedControlAcquisition` | boolean \| null |  | Whether the property-acquisition arrangement expected that control acquisition. |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].arrangements[].expectedGift` | boolean \| null |  | Whether the same property-acquisition arrangement expected that gift. |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].category` | string |  | Closed choice: charitable, canadaProvince, culturalProperty, ecologicalLand, medicine. |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].confirmed` | boolean |  | Preparer review of these captured facts; changes clear this confirmation. |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].eligibleAmount` | string |  | Eligible gift amount as exact nonnegative decimal text; the complete current-property roster must reconcile by category to canonical federal Schedule 2. |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].evidenceRef` | string |  | Supporting source-document reference; required together with confirmed=true before use. |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].giftAt` | string |  | Offset-aware actual gift timestamp required on an intraday control date. |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].giftDate` | string |  | Actual ISO gift date, used with control timing to compute ITA 110.1(1.2) denial. |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].id` | string |  | Unique gift-property identity within the current and opening gift rosters. |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].predecessorId` | string |  | Predecessor identity joining this gift to the inherited control history, where applicable. |
| `abAt1Inputs.calculation.donations.deemedNonQualifyingGains` | object |  | Taxable capital gain in respect of deemed gifts of non-qualifying securities under ITA 40(1.01) (Schedule 20 line 034). |
| `abAt1Inputs.calculation.donations.deemedNonQualifyingGains.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.donations.deemedNonQualifyingGains.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.donations.deemedNonQualifyingGains.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.donations.deniedGiftLimitAdditionsExcludedConfirmed` | boolean |  | Preparer confirms reviewed Schedule 20 Area B gain/recapture amounts exclude denied current charitable gifts under ITA 110.1(1)(a)/(1.2); required when such a gift is denied, and cleared when the gift roster changes. |
| `abAt1Inputs.calculation.donations.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.donations.giftCapitalCost` | object |  | Capital cost of the gifted depreciable property (Schedule 20 line 040). |
| `abAt1Inputs.calculation.donations.giftCapitalCost.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.donations.giftCapitalCost.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.donations.giftCapitalCost.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.donations.giftProceedsLessOutlays` | object |  | Proceeds of disposition less outlays and expenses for charitable gifts of depreciable property (Schedule 20 line 038). |
| `abAt1Inputs.calculation.donations.giftProceedsLessOutlays.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.donations.giftProceedsLessOutlays.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.donations.giftProceedsLessOutlays.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.donations.giftedCapitalGains` | object |  | Taxable capital gains arising in respect of gifts of capital property (Schedule 20 line 032). |
| `abAt1Inputs.calculation.donations.giftedCapitalGains.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.donations.giftedCapitalGains.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.donations.giftedCapitalGains.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.donations.isCreditUnion` | boolean \| null |  | Whether the corporation is a credit union, so the line 030 limit uses income before borrowing-proportional payments and bonus interest. |
| `abAt1Inputs.calculation.donations.medicineApplied` | object |  | Reviewed additional medicine-gift deduction from the unexpired five-year pool. AT20 Jan-15 and TRA11740 Rev.2026-06 page2 carry differing Alberta/federal claims through Schedule12 lines040/041 with an explanation at048. |
| `abAt1Inputs.calculation.donations.medicineApplied.amount` | string |  | Exact decimal-text medicine additional-deduction election, limited to its unexpired pool. |
| `abAt1Inputs.calculation.donations.medicineApplied.confirmed` | boolean |  | Preparer confirmation of the medicine additional-deduction election. |
| `abAt1Inputs.calculation.donations.medicineApplied.evidenceRef` | string |  | Assessed medicine pool and supporting additional-deduction claim reference. |
| `abAt1Inputs.calculation.donations.otherGiftsApplied` | object |  | Other gifts the corporation claims this year (Schedule 20 line 076), not exceeding the lesser of the amount available and Alberta net income less charitable donations applied. Applied oldest first. |
| `abAt1Inputs.calculation.donations.otherGiftsApplied.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.donations.otherGiftsApplied.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.donations.otherGiftsApplied.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.donations.vintages` | array |  | Independent Alberta opening gifts by identity, category and year of origin; never copied implicitly from federal Schedule 2 balances. |
| `abAt1Inputs.calculation.donations.vintagesComplete` | boolean \| null |  | Confirms the entire Alberta opening donation and gift roster by year of origin has been entered. |
| `abAt1Inputs.calculation.donations.vintages[]` | object |  |  |
| `abAt1Inputs.calculation.donations.vintages[].aocAdjustment` | string |  | Legacy or reconciliation assertion. With dated control facts, forfeiture is computed; an omitted assertion is not an omitted statutory calculation, and conflicting retained amounts hold. |
| `abAt1Inputs.calculation.donations.vintages[].arrangements` | array |  | Retained property-acquisition arrangement facts by actual control event for ITA 110.1(1.2)(b). |
| `abAt1Inputs.calculation.donations.vintages[].arrangements[]` | object |  |  |
| `abAt1Inputs.calculation.donations.vintages[].arrangements[].acquiredByControlledCorporation` | boolean \| null |  | Whether the particular corporation whose control changed acquired this gift property. |
| `abAt1Inputs.calculation.donations.vintages[].arrangements[].acquisitionAt` | string |  | Actual offset-aware acquisition timestamp when the acquisition and intraday control event share a date. |
| `abAt1Inputs.calculation.donations.vintages[].arrangements[].acquisitionDate` | string |  | Actual ISO acquisition date of the property that is the subject of the gift. |
| `abAt1Inputs.calculation.donations.vintages[].arrangements[].confirmed` | boolean |  | Preparer review of these captured facts; changes clear this confirmation. |
| `abAt1Inputs.calculation.donations.vintages[].arrangements[].controlAcquirerIsDonee` | boolean \| null |  | Whether the control acquirer was the qualified donee receiving this gift; ITA 110.1(1.2)(b) excepts that acquirer. |
| `abAt1Inputs.calculation.donations.vintages[].arrangements[].eventDate` | string |  | Actual ISO control-event date matching the dated control history. |
| `abAt1Inputs.calculation.donations.vintages[].arrangements[].evidenceRef` | string |  | Supporting source-document reference; required together with confirmed=true before use. |
| `abAt1Inputs.calculation.donations.vintages[].arrangements[].expectedControlAcquisition` | boolean \| null |  | Whether the property-acquisition arrangement expected that control acquisition. |
| `abAt1Inputs.calculation.donations.vintages[].arrangements[].expectedGift` | boolean \| null |  | Whether the same property-acquisition arrangement expected that gift. |
| `abAt1Inputs.calculation.donations.vintages[].category` | string |  | Charitable donations, gifts to Canada or a province, certified cultural property, certified ecologically sensitive land, or qualifying medicine gifts made before March 22, 2017. |
| `abAt1Inputs.calculation.donations.vintages[].confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.donations.vintages[].evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.donations.vintages[].expiryYearEnd` | string |  | Optional retained expiry for reconciliation. Actual taxation-year history controls computed expiry; conflicting saved expiry is refused. |
| `abAt1Inputs.calculation.donations.vintages[].giftAt` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.donations.vintages[].giftDate` | string |  | Ecological gift date, required to distinguish five years from ten years for gifts made after February 10, 2014. |
| `abAt1Inputs.calculation.donations.vintages[].id` | string |  | Stable gift vintage identity used independently of row order. |
| `abAt1Inputs.calculation.donations.vintages[].openingBalance` | string |  | Assessed Alberta opening balance for this vintage as exact decimal text. |
| `abAt1Inputs.calculation.donations.vintages[].originYearEnd` | string |  | Taxation year end of the year the gift was made, from actual taxation years. |
| `abAt1Inputs.calculation.donations.vintages[].predecessorId` | string |  | Predecessor identity for a balance transferred on amalgamation or wind-up; required when the transferred amount is positive. |
| `abAt1Inputs.calculation.donations.vintages[].subsequentYearEnds` | array |  | Complete ordered actual taxation-year ends after this gift origin through the preceding year; at most 100. Expiry is computed by taxation-year count, including short years. |
| `abAt1Inputs.calculation.donations.vintages[].subsequentYearEnds[]` | string |  |  |
| `abAt1Inputs.calculation.donations.vintages[].transferred` | string |  | Amount of this vintage transferred on amalgamation or wind-up of a subsidiary, as exact decimal text. |
| `abAt1Inputs.calculation.eligibleCapital` | object |  | AT14/AT14S Mar-18 independent reconstruction for one business with a 2016 taxation-year start. Computed-only carryforward can propose the fixed January 2017 Class 14.1 history with confirmations cleared; it never replaces current opening pools or assets. |
| `abAt1Inputs.calculation.eligibleCapital.amounts` | object |  | Printed box-keyed independent Alberta facts. Explicit decimal-text nils are required for each applicable branch. |
| `abAt1Inputs.calculation.eligibleCapital.amounts.002` | string |  | AT14/AT14S Mar-18 box 002: exact nonnegative Alberta decimal text, supported by the parent reference and confirmation. Use only the historical period to which the printed box applies. |
| `abAt1Inputs.calculation.eligibleCapital.amounts.004` | string |  | AT14/AT14S Mar-18 box 004: exact nonnegative Alberta decimal text, supported by the parent reference and confirmation. Use only the historical period to which the printed box applies. |
| `abAt1Inputs.calculation.eligibleCapital.amounts.006` | string |  | AT14/AT14S Mar-18 box 006: exact nonnegative Alberta decimal text, supported by the parent reference and confirmation. Use only the historical period to which the printed box applies. |
| `abAt1Inputs.calculation.eligibleCapital.amounts.008` | string |  | AT14/AT14S Mar-18 box 008: exact signed Alberta decimal text, supported by the parent reference and confirmation. Use only the historical period to which the printed box applies. |
| `abAt1Inputs.calculation.eligibleCapital.amounts.014` | string |  | AT14/AT14S Mar-18 box 014: exact nonnegative Alberta decimal text, supported by the parent reference and confirmation. Use only the historical period to which the printed box applies. |
| `abAt1Inputs.calculation.eligibleCapital.amounts.016` | string |  | AT14/AT14S Mar-18 box 016: exact nonnegative Alberta decimal text, supported by the parent reference and confirmation. Use only the historical period to which the printed box applies. |
| `abAt1Inputs.calculation.eligibleCapital.amounts.018` | string |  | AT14/AT14S Mar-18 box 018: exact signed Alberta decimal text, supported by the parent reference and confirmation. Use only the historical period to which the printed box applies. |
| `abAt1Inputs.calculation.eligibleCapital.amounts.023` | string |  | AT14/AT14S Mar-18 box 023: exact nonnegative Alberta decimal text, supported by the parent reference and confirmation. Use only the historical period to which the printed box applies. |
| `abAt1Inputs.calculation.eligibleCapital.amounts.024` | string |  | AT14/AT14S Mar-18 box 024: exact nonnegative Alberta decimal text, supported by the parent reference and confirmation. Use only the historical period to which the printed box applies. |
| `abAt1Inputs.calculation.eligibleCapital.amounts.032` | string |  | AT14/AT14S Mar-18 box 032: exact nonnegative Alberta decimal text, supported by the parent reference and confirmation. Use only the historical period to which the printed box applies. |
| `abAt1Inputs.calculation.eligibleCapital.amounts.034` | string |  | AT14/AT14S Mar-18 box 034: exact nonnegative Alberta decimal text, supported by the parent reference and confirmation. Use only the historical period to which the printed box applies. |
| `abAt1Inputs.calculation.eligibleCapital.amounts.042` | string |  | AT14/AT14S Mar-18 box 042: exact nonnegative Alberta decimal text, supported by the parent reference and confirmation. Use only the historical period to which the printed box applies. |
| `abAt1Inputs.calculation.eligibleCapital.amounts.044` | string |  | AT14/AT14S Mar-18 box 044: exact nonnegative Alberta decimal text, supported by the parent reference and confirmation. Use only the historical period to which the printed box applies. |
| `abAt1Inputs.calculation.eligibleCapital.amounts.047` | string |  | AT14/AT14S Mar-18 box 047: exact nonnegative Alberta decimal text, supported by the parent reference and confirmation. Use only the historical period to which the printed box applies. |
| `abAt1Inputs.calculation.eligibleCapital.amounts.048` | string |  | AT14/AT14S Mar-18 box 048: exact nonnegative Alberta decimal text, supported by the parent reference and confirmation. Use only the historical period to which the printed box applies. |
| `abAt1Inputs.calculation.eligibleCapital.amounts.102` | string |  | AT14/AT14S Mar-18 box 102: exact nonnegative Alberta decimal text, supported by the parent reference and confirmation. Use only the historical period to which the printed box applies. |
| `abAt1Inputs.calculation.eligibleCapital.amounts.300` | string |  | AT14/AT14S Mar-18 box 300: exact nonnegative Alberta decimal text, supported by the parent reference and confirmation. Use only the historical period to which the printed box applies. |
| `abAt1Inputs.calculation.eligibleCapital.businessId` | string |  | Stable business identity; keep separate Class 14.1 pools per business. |
| `abAt1Inputs.calculation.eligibleCapital.confirmed` | boolean |  | Preparer review of the reconstruction. |
| `abAt1Inputs.calculation.eligibleCapital.currency` | string |  | Explicit historical-period currency: CAD only, or blank while unconfirmed. The current return currency does not establish the 2016/2017 amount units; functional-currency reconstruction remains held. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction` | object |  | Historical AT14/AT14S original-currency monetary sources, elected tax basis and subsequent261(7)/(12) boundaries. Transaction and boundary spots remain distinct; no annual-average scalar translates ECP costs. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.confirmed` | boolean |  | Preparer confirmation of these exact source facts and retained evidence. Source changes clear dependent confirmations. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.currentBasisConversions` | array |  | Complete chronological election/reversion boundaries after the historical year through the receiving return. Fixed2017 history crosses at261(7)/(12) spots; current reviewed UCC is preserved. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.currentBasisConversionsComplete` | boolean |  | Confirm all subsequent actual currency boundaries through the current return reporting unit. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.currentBasisConversions[]` | object |  | Complete chronological election/reversion boundaries after the historical year through the receiving return. Fixed2017 history crosses at261(7)/(12) spots; current reviewed UCC is preserved. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.currentBasisConversions[].confirmed` | boolean |  | Preparer confirmation of these exact source facts and retained evidence. Source changes clear dependent confirmations. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.currentBasisConversions[].effectiveDate` | string |  | Actual ISO first day of the election or reversion taxation year. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.currentBasisConversions[].evidenceRef` | string |  | Retained supporting reference for the actual property, currency source, quote, election or boundary. Required with confirmation. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.currentBasisConversions[].fromCurrency` | string |  | Tax reporting currency immediately before this actual boundary. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.currentBasisConversions[].immediatelyAfterCadStubConfirmed` | boolean |  | Actual immediatelyAfterCadStubConfirmed for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.currentBasisConversions[].spot` | object |  | Evidenced Bank of Canada relevant spot on the last Canadian/functional year end immediately preceding this actual boundary. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.currentBasisConversions[].spot.cadPerUnit` | string |  | Positive exact CAD per one elected-currency unit. A quote never stands in for an annual-average roster. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.currentBasisConversions[].spot.closestPrecedingQuoteConfirmed` | boolean |  | Confirm no closer Bank publication exists when the quote precedes the statutory day. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.currentBasisConversions[].spot.confirmed` | boolean |  | Preparer confirmation of these exact source facts and retained evidence. Source changes clear dependent confirmations. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.currentBasisConversions[].spot.day` | string |  | Actual transaction or statutory boundary quote day as ISO date; an opening conversion uses the day preceding the first functional year. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.currentBasisConversions[].spot.evidenceRef` | string |  | Retained supporting reference for the actual property, currency source, quote, election or boundary. Required with confirmation. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.currentBasisConversions[].spot.id` | string |  | Stable source or quote identity within its roster; use reviewed evidence rather than array position. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.currentBasisConversions[].spot.quotedDay` | string |  | Actual Bank publication day, on or before the statutory quote day. An earlier quote requires closest-preceding-publication confirmation. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.currentBasisConversions[].spot.series` | string |  | Use the enacted Bank of Canada noon or daily spot series for the quote date. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.currentBasisConversions[].toCurrency` | string |  | Tax reporting currency immediately after this actual boundary; different elected currencies require the intervening CAD path under261(16). |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.currentBasisConversions[].windingUp26116Ref` | string |  | Actual windingUp26116Ref for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.evidenceRef` | string |  | Retained supporting reference for the actual property, currency source, quote, election or boundary. Required with confirmation. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.federalElectionRef` | string |  | Retained evidence of the federal functional-currency election applicable to this historical tax year, adopted by ACTA4.02. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.functionalCurrencyStart` | string |  | Actual first elected functional taxation-year start, no later than the historical period start. The historical currency must qualify in that year. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources` | array |  | Complete original-currency monetary sources for every used printed amount box and the non-taxable transferor gain, including independently evidenced nil amounts. Each source identity appears once. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sourcesComplete` | boolean |  | Confirm the full original-currency source roster and native tax-basis history. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[]` | object |  | Complete original-currency monetary sources for every used printed amount box and the non-taxable transferor gain, including independently evidenced nil amounts. Each source identity appears once. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].amount` | string |  | Exact original monetary amount as decimal text. Other additions008 and reductions018 may be signed; all other source amounts are nonnegative. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].box` | string |  | AT14/AT14S input box receiving this monetary source, or nonTaxableTransferorGain before the statutory half factor. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].confirmed` | boolean |  | Preparer confirmation of these exact source facts and retained evidence. Source changes clear dependent confirmations. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].day` | string |  | Actual transaction or statutory boundary quote day as ISO date; an opening conversion uses the day preceding the first functional year. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].evidenceRef` | string |  | Retained supporting reference for the actual property, currency source, quote, election or boundary. Required with confirmation. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].id` | string |  | Stable source or quote identity within its roster; use reviewed evidence rather than array position. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].ministerAcceptanceConfirmed` | boolean |  | Actual ministerAcceptanceConfirmed for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].ministerAcceptanceRef` | string |  | Actual ministerAcceptanceRef for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].ministerAcceptedCrossRate` | string |  | Actual ministerAcceptedCrossRate for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].sourceCurrency` | string |  | Actual currency of this original source, before the statutory conversion. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].sourceSpot` | object |  | Evidenced CAD-per-source-unit Bank of Canada relevant spot for a non-CAD original transaction. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].sourceSpot.cadPerUnit` | string |  | Positive exact CAD per one elected-currency unit. A quote never stands in for an annual-average roster. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].sourceSpot.closestPrecedingQuoteConfirmed` | boolean |  | Confirm no closer Bank publication exists when the quote precedes the statutory day. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].sourceSpot.confirmed` | boolean |  | Preparer confirmation of these exact source facts and retained evidence. Source changes clear dependent confirmations. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].sourceSpot.day` | string |  | Actual transaction or statutory boundary quote day as ISO date; an opening conversion uses the day preceding the first functional year. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].sourceSpot.evidenceRef` | string |  | Retained supporting reference for the actual property, currency source, quote, election or boundary. Required with confirmation. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].sourceSpot.id` | string |  | Stable source or quote identity within its roster; use reviewed evidence rather than array position. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].sourceSpot.quotedDay` | string |  | Actual Bank publication day, on or before the statutory quote day. An earlier quote requires closest-preceding-publication confirmation. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].sourceSpot.series` | string |  | Use the enacted Bank of Canada noon or daily spot series for the quote date. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].targetSpot` | object |  | Evidenced CAD-per-historical-reporting-unit Bank of Canada relevant spot for a transaction or first functional opening. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].targetSpot.cadPerUnit` | string |  | Positive exact CAD per one elected-currency unit. A quote never stands in for an annual-average roster. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].targetSpot.closestPrecedingQuoteConfirmed` | boolean |  | Confirm no closer Bank publication exists when the quote precedes the statutory day. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].targetSpot.confirmed` | boolean |  | Preparer confirmation of these exact source facts and retained evidence. Source changes clear dependent confirmations. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].targetSpot.day` | string |  | Actual transaction or statutory boundary quote day as ISO date; an opening conversion uses the day preceding the first functional year. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].targetSpot.evidenceRef` | string |  | Retained supporting reference for the actual property, currency source, quote, election or boundary. Required with confirmation. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].targetSpot.id` | string |  | Stable source or quote identity within its roster; use reviewed evidence rather than array position. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].targetSpot.quotedDay` | string |  | Actual Bank publication day, on or before the statutory quote day. An earlier quote requires closest-preceding-publication confirmation. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].targetSpot.series` | string |  | Use the enacted Bank of Canada noon or daily spot series for the quote date. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].transactionRateKind` | string |  | Actual transactionRateKind for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].treatment` | string |  | nativeTaxBasis retains an already reconciled amount in the historical tax reporting unit; transaction uses actual-day spots under261(5)(c); electionOpening converts002 at the last Canadian year end under261(7). |
| `abAt1Inputs.calculation.eligibleCapital.election` | string |  | Negative transition-balance election: capitalGain, incomeInclusion, deferCapitalGain or deferIncomeInclusion. |
| `abAt1Inputs.calculation.eligibleCapital.evidenceRef` | string |  | Independent Alberta historical CEC source record. |
| `abAt1Inputs.calculation.eligibleCapital.nonTaxableTransferorGain` | string |  | Reviewed non-taxable portion of the non-arm-length transferor gain, before the printed one-half factor for AT14 line 011. Exact nonnegative decimal text; independent Alberta evidence and parent confirmation required. |
| `abAt1Inputs.calculation.eligibleCapital.pre2017TransactionsComplete` | boolean |  | Confirm the complete transactions through 2016-12-31; later property costs belong at 300. |
| `abAt1Inputs.calculation.eligibleCapital.specialTransitionsApply` | boolean \| null |  | Whether control, predecessors or entry adjustments apply; positive/unknown remains held. |
| `abAt1Inputs.calculation.eligibleCapital.yearEnd` | string |  | Actual historical year end, before the current return, at most 371 days after year start inclusive. |
| `abAt1Inputs.calculation.eligibleCapital.yearStart` | string |  | Actual historical year beginning in 2016, YYYY-MM-DD. |
| `abAt1Inputs.calculation.farming` | object |  | Independent Alberta farming inventory capture under ITA 28; evidence and confirmation required before computation. |
| `abAt1Inputs.calculation.farming.businesses` | array |  | Reviewed independent Alberta businesses; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[]` | object |  | Independent Alberta farming inventory capture under ITA 28; evidence and confirmation required before computation. |
| `abAt1Inputs.calculation.farming.businesses[].cashMethodContinues` | boolean \| null |  | Reviewed independent Alberta cashMethodContinues; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[].cashReceipts` | string |  | Independent Alberta business cash receipts. |
| `abAt1Inputs.calculation.farming.businesses[].confirmed` | boolean |  | Reviewed independent Alberta confirmed; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[].deductibleCashPayments` | string |  | Independent Alberta eligible actual and deemed cash payments under s.28(1)(e), (1.1). |
| `abAt1Inputs.calculation.farming.businesses[].evidenceRef` | string |  | Reviewed independent Alberta evidenceRef; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[].groups` | array |  | Reviewed independent Alberta groups; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[].groups[]` | object |  | Independent Alberta farming inventory capture under ITA 28; evidence and confirmation required before computation. |
| `abAt1Inputs.calculation.farming.businesses[].groups[].cashCost` | string |  | Reviewed independent Alberta cashCost; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[].groups[].deemedCostIncluded` | boolean \| null |  | Reviewed independent Alberta deemedCostIncluded; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[].groups[].fairMarketValue` | string |  | Reviewed independent Alberta fairMarketValue; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[].groups[].id` | string |  | Reviewed independent Alberta id; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[].groups[].openingCashCost` | string |  | At a currency boundary, the opening purchased-inventory cash cost in the current reporting currency. Schedule012 currency opening identity is farming.\<business ID>.inventory.\<item ID>.cashCost. Reconcile source amount and boundary spot; current payments are separate. |
| `abAt1Inputs.calculation.farming.businesses[].groups[].purchasePricePaidInYear` | string |  | Current reporting-currency purchase payments added to converted opening cash cost at a currency boundary. The total must equal cashCost. |
| `abAt1Inputs.calculation.farming.businesses[].id` | string |  | Reviewed independent Alberta id; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[].inventoryFMV` | string |  | Reviewed independent Alberta inventoryFMV; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[].jointElectionSatisfied` | boolean \| null |  | Reviewed independent Alberta jointElectionSatisfied; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[].lossBeforeInventory` | string |  | Reviewed independent Alberta lossBeforeInventory; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[].optionalClaim` | string |  | Reviewed independent Alberta optionalClaim; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[].otherDeductions` | string |  | Other allocated Alberta tax deductions before the inventory adjustments, including prior-paid expense releases. |
| `abAt1Inputs.calculation.farming.businesses[].otherInclusions` | string |  | Other allocated Alberta tax inclusions before the inventory adjustments. |
| `abAt1Inputs.calculation.farming.businesses[].priorMandatory` | string |  | Reviewed independent Alberta priorMandatory; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[].priorOptional` | string |  | Reviewed independent Alberta priorOptional; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[].priorReturnMandatory` | string |  | Reviewed independent Alberta priorReturnMandatory; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[].priorReturnOptional` | string |  | Reviewed independent Alberta priorReturnOptional; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[].priorYearEnd` | string |  | Reviewed independent Alberta priorYearEnd; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[].specifiedAnimals` | array |  | Reviewed independent Alberta specifiedAnimals; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[].specifiedAnimals[]` | object |  | Independent Alberta farming inventory capture under ITA 28; evidence and confirmation required before computation. |
| `abAt1Inputs.calculation.farming.businesses[].specifiedAnimals[].acquiredInYear` | boolean \| null |  | Reviewed independent Alberta acquiredInYear; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[].specifiedAnimals[].bovineElectionContinues` | boolean \| null |  | Reviewed independent Alberta bovineElectionContinues; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[].specifiedAnimals[].cashCost` | string |  | Reviewed independent Alberta cashCost; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[].specifiedAnimals[].designatedValue` | string |  | Reviewed independent Alberta designatedValue; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[].specifiedAnimals[].id` | string |  | Reviewed independent Alberta id; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[].specifiedAnimals[].kind` | string |  | Reviewed independent Alberta kind; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[].specifiedAnimals[].priorCashCost` | string |  | Reviewed opening Alberta specified-animal cash cost, reconciled to current payments and the prior designated value under ITA 28(1.2). |
| `abAt1Inputs.calculation.farming.businesses[].specifiedAnimals[].priorValue` | string |  | Reviewed independent Alberta priorValue; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[].specifiedAnimals[].purchasePricePaidInYear` | string |  | Reviewed independent Alberta purchasePricePaidInYear; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions` | array |  | At most 1000 owner-qualified predecessor inventory acquisitions. An amalgamation computes allocated predecessor MIA+OIA purchases under ITA87(2)(b); a wind-up computes (A×B/C)+D under88(1.2). These are purchases, not subsidiary opening releases. |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitionsComplete` | boolean |  | Confirms all acquired predecessor inventory, including disposed items, is captured for this business. Required for amalgamation and wind-up inventory packets. |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[]` | object |  |  |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].acquiredOn` | string |  | Actual acquisition/distribution ISO date in this return period, after wind-up commencement or at amalgamation. |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].additionalDesignation` | string |  | Additional amount designated for this property. D is limited by FMV less variableA, following the literal88(1.2)(a) formula. |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].allocationDenominator` | string |  | Complete positive allocation denominator for the predecessor business inventory; repeated values must agree. |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].allocationNumerator` | string |  | This item part of the reasonable inventory cost allocation under sections68/87(2)(b). Allocation numerators must total the shared denominator per predecessor business. |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].confirmed` | boolean |  | Review of this acquisition source record. Capture changes clear this flag, business review and roster completeness. |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].evidenceRef` | string |  | Nonblank predecessor return, inventory, distribution and allocation evidence, at most1000 characters. |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].fairMarketValue` | string |  | This property fair market value at distribution, used by the88(1.2)(a) additional-designation cap. |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].heldAtYearEnd` | boolean |  | Whether this acquired item remains owned at year-end. Disposed transferred inventory must not also occur in the ending register. |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].id` | string |  | Unique acquisition identity, at most80 characters. |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].inventoryItemId` | string |  | Unique ordinary-group or specified-animal identity in this taxpayer register. Retained transfers must match that item computed cash cost. |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].lossBeforeInventoryAtTransfer` | string |  | Wind-up subsidiary cash loss magnitude before section28 inventory at the distribution time; variableA is the lesser of this and total purchased inventory value. |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].predecessorId` | string |  | Owner in the shared qualifying amalgamation/wind-up roster, at most1000 characters. |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].predecessorMandatory` | string |  | Amalgamation source MIA inclusion, reconciled to the predecessor Schedule012 transition balance. |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].predecessorOptional` | string |  | Amalgamation source OIA inclusion, reconciled to the predecessor Schedule012 transition balance. |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].propertyPurchasedInventoryValue` | string |  | Section28(1.2) value of this purchased inventory distributed to the parent; variableB. Total distributed portions cannot exceedC. |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].purchasedInventoryValueAtTransfer` | string |  | Total section28(1.2) value of purchased inventory at distribution; variableC and the other limb of variableA. |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].reasonableAllocationConfirmed` | boolean |  | Confirms the evidenced reasonable inventory allocation under ITA68; it does not waive the computed total or item-cost checks. |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].sourceBusinessId` | string |  | Predecessor cash-method business identity. Amalgamation source balance IDs are farming.\<sourceBusinessId>.mandatory and .optional under Schedule012. |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].sourceCashMethodConfirmed` | boolean |  | Confirms the predecessor business used section28 cash accounting; another method cannot use these formulas. |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].sourceYearStart` | string |  | For wind-ups, actual subsidiary taxation-year start containing the distribution. Its final year-end comes from the shared predecessor roster. |
| `abAt1Inputs.calculation.farming.businesses[].transitionDeemedPurchasePayments` | string |  | The total computed statutory deemed purchases already included once in deductibleCashPayments and reconciled Alberta cash income. It must equal the acquisition ledger; no reviewed plug can replace that calculation. |
| `abAt1Inputs.calculation.farming.complete` | boolean |  | Reviewed independent Alberta complete; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.confirmed` | boolean |  | Reviewed independent Alberta confirmed; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.continuity` | string |  | Reviewed independent Alberta continuity; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.farming.evidenceRef` | string |  | Reviewed independent Alberta evidenceRef; missing facts hold Schedule 12 farming inventory. |
| `abAt1Inputs.calculation.federalRevisions` | object |  | Optional explicit federal form-edition pins. They must match the canonical producers and taxation period. |
| `abAt1Inputs.calculation.identityFacts` | object |  | Reviewed non-monetary filing identities, bound to this preparation packet and its taxation period. No amount or software-identity overrides. |
| `abAt1Inputs.calculation.identityFacts.abilCorporationNames` | object |  | Map of Schedule 18 ABIL property IDs to corporation names required for the filing rows. At most 500 entries, each key and name at most 175 characters. |
| `abAt1Inputs.calculation.identityFacts.confirmed` | boolean |  | True only after reviewing the complete identity roster against its evidence. Clear on identity, evidence, source-roster or taxation-period changes. |
| `abAt1Inputs.calculation.identityFacts.corporateAccounts` | object |  | Map of Schedule 1 corporation IDs to checksum-valid Alberta corporate account numbers. Explicit null means the reviewed member has no Alberta registration; an absent entry is unanswered. |
| `abAt1Inputs.calculation.identityFacts.countryCodes` | object |  | Map of producer country identities to Chapter 3 v2026.4 country codes, at most 500 entries; codes must be in the authority vocabulary. |
| `abAt1Inputs.calculation.identityFacts.evidenceRef` | string |  | Supporting evidence for the complete reviewed identity roster, at most 500 characters. Required before confirming, including an empty roster. |
| `abAt1Inputs.calculation.identityFacts.partnershipNames` | object |  | Map of Schedule 21 partnership IDs to the partnership names required for the filing rows. At most 500 entries, each key and name at most 175 characters. |
| `abAt1Inputs.calculation.identityFacts.savedRowGuids` | object |  | Reviewed map to nonzero saved row GUIDs: s1:corporationId, ieg:corporationId, abil:propertyId, or resource:poolKind:originalOwnerId:poolId. At most 500 bindings; keys at most 2200 characters. Resolves repeated countries or changed names without using amounts or row positions. |
| `abAt1Inputs.calculation.jacket` | object |  | TRA11722 rev 2025-07 identification, certification and filer facts. Shared federal facts have no Alberta override; preparation never authorizes filing. |
| `abAt1Inputs.calculation.jacket.albertaProfessional` | boolean \| null |  | Reviewed Alberta albertaProfessional fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.amalgamatedCanConfirmed` | boolean |  | Confirms the CAN belongs to the new amalgamated corporation, including when its federal BN core is unchanged. |
| `abAt1Inputs.calculation.jacket.amalgamationDate` | string |  | Reviewed Alberta amalgamationDate fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.businessDescription` | string |  | Reviewed Alberta businessDescription fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.can` | string |  | Alberta corporate account number: 9 or 10 ASCII digits, checked using the TRA October 2, 2026 supplied mod-10 algorithm. Never substitute the federal BN. |
| `abAt1Inputs.calculation.jacket.certification` | object |  | Independent Alberta signing-officer certification; 101/103/105 are mandatory canonical source facts with no override map. |
| `abAt1Inputs.calculation.jacket.certification.authorizedEmail` | string |  | 000105: the specified corporation owner, operator or director email, at most 50 characters. Never automatically copy the preparer or EDI041 email. |
| `abAt1Inputs.calculation.jacket.certification.authorizedOfficerConfirmed` | boolean |  | Confirms the named person is an authorized signing officer of the corporation. This preparation input is not a filing declaration. |
| `abAt1Inputs.calculation.jacket.certification.computationMethodConsistent` | boolean \| null |  | Reviewed Alberta computationMethodConsistent fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.certification.confirmed` | boolean |  | True only after reviewing the stated facts against the evidence; clear on dependent input changes. |
| `abAt1Inputs.calculation.jacket.certification.date` | string |  | Reviewed Alberta date fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.certification.emailOwnerRole` | string |  | Role of the corporation contact owning 000105: owner, operator or director. |
| `abAt1Inputs.calculation.jacket.certification.evidenceRef` | string |  | Supporting record reference, at most 500 characters; required with every reviewed fact or roster. |
| `abAt1Inputs.calculation.jacket.certification.filingConsentConfirmed` | boolean \| null |  | Whether the authorized signing officer instructed the third party to file this particular return (TRA Chapter 3 section 3.3.12). Separate from return examination, officer authority and the server-owned transmission declaration. |
| `abAt1Inputs.calculation.jacket.certification.filingConsentEvidenceRef` | string |  | Retained officer instruction to file this return; required for a third-party filer, maximum 500 characters. Editing clears certification review. Does not authorize transmission. |
| `abAt1Inputs.calculation.jacket.certification.firstName` | string |  | Reviewed Alberta firstName fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.certification.methodChangeStatementRef` | string |  | Reviewed Alberta methodChangeStatementRef fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.certification.position` | string |  | Reviewed Alberta position fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.certification.returnExaminedConfirmed` | boolean |  | Reviewed Alberta returnExaminedConfirmed fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.certification.sameOfficerAsFederal` | boolean \| null |  | Whether Alberta 097/098/099 use the current canonical federal signing officer; certification date/phone/email remain independent Alberta facts. |
| `abAt1Inputs.calculation.jacket.certification.signatureEvidenceRef` | string |  | Reviewed Alberta signatureEvidenceRef fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.certification.surname` | string |  | Reviewed Alberta surname fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.certification.telephone` | string |  | Reviewed Alberta telephone fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.confirmed` | boolean |  | True only after reviewing the stated facts against the evidence; clear on dependent input changes. |
| `abAt1Inputs.calculation.jacket.contactName` | string |  | Reviewed Alberta contactName fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.contactSameAsFederal` | boolean \| null |  | Reviewed Alberta contactSameAsFederal fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.contactTelephone` | string |  | Reviewed Alberta contactTelephone fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.digitalMediaCertificate` | string |  | Reviewed Alberta digitalMediaCertificate fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.evidenceRef` | string |  | Supporting record reference, at most 500 characters; required with every reviewed fact or roster. |
| `abAt1Inputs.calculation.jacket.filer` | object |  | EDI filer/contact facts captured separately from the corporation and signing officer. Software certification codes/versions remain restricted application configuration. |
| `abAt1Inputs.calculation.jacket.filer.address` | object |  | Reviewed Alberta address fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.filer.address.city` | string |  | Reviewed Alberta city fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.filer.address.country` | string |  | Reviewed Alberta country fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.filer.address.postalOrZip` | string |  | Reviewed Alberta postalOrZip fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.filer.address.provinceOrState` | string |  | Reviewed Alberta provinceOrState fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.filer.address.street1` | string |  | Reviewed Alberta street1 fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.filer.address.street2` | string |  | Reviewed Alberta street2 fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.filer.amended` | boolean \| null |  | EDI071: whether this is an amended return. This fact does not establish assessment or permission to transmit an amendment. |
| `abAt1Inputs.calculation.jacket.filer.changes` | string |  | EDI073: description of changes, at most 100 characters; required only for an amended return. |
| `abAt1Inputs.calculation.jacket.filer.confirmed` | boolean |  | True only after reviewing the stated facts against the evidence; clear on dependent input changes. |
| `abAt1Inputs.calculation.jacket.filer.email` | string |  | Reviewed Alberta email fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.filer.evidenceRef` | string |  | Supporting record reference, at most 500 characters; required with every reviewed fact or roster. |
| `abAt1Inputs.calculation.jacket.filer.fax` | string |  | Reviewed Alberta fax fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.filer.firstName` | string |  | Reviewed Alberta firstName fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.filer.organizationLegalName` | string |  | Reviewed Alberta organizationLegalName fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.filer.organizationOperatingName` | string |  | Reviewed Alberta organizationOperatingName fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.filer.organizationType` | string |  | Reviewed Alberta organizationType fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.filer.position` | string |  | Reviewed Alberta position fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.filer.surname` | string |  | Reviewed Alberta surname fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.filer.telephone` | string |  | Reviewed Alberta telephone fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.filer.thirdParty` | boolean \| null |  | EDI017: true for a third-party service provider, false for the corporation. Organization and address fields are conditional on true. |
| `abAt1Inputs.calculation.jacket.filmCreditEvidenceRef` | string |  | Reviewed Alberta filmCreditEvidenceRef fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.finalReturn` | boolean \| null |  | Reviewed Alberta finalReturn fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.finalReturnReason` | string |  | Reviewed Alberta finalReturnReason fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.functionalCurrencyAverageRate` | string |  |  |
| `abAt1Inputs.calculation.jacket.mailingAddress` | object |  | Alberta mailing-address facts. Existing canonical federal street lines are compulsory; independently captured city/country/subdivision/postal facts follow current TRA tables. |
| `abAt1Inputs.calculation.jacket.mailingAddress.city` | string |  | Reviewed Alberta city fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.mailingAddress.country` | string |  | Reviewed Alberta country fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.mailingAddress.postalOrZip` | string |  | Reviewed Alberta postalOrZip fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.mailingAddress.provinceOrState` | string |  | Reviewed Alberta provinceOrState fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.mailingAddress.street1` | string |  | Reviewed Alberta street1 fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.mailingAddress.street2` | string |  | Reviewed Alberta street2 fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.operatingName` | string |  | Reviewed Alberta operatingName fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.operatingNameStatementId` | string |  | Stable canonical S125 statement identity supplying AT1 011 when supplementary statements have distinct operating names. Requires the jacket evidence and review; an absent, held or mismatched statement never falls back to a retained name. |
| `abAt1Inputs.calculation.jacket.operationsCeasedDate` | string |  | Reviewed Alberta operationsCeasedDate fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.otherCorporationType` | string |  | Reviewed Alberta otherCorporationType fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.paymentWithReturn` | string |  | 000091: exact nonnegative enclosed payment. Retained independently of credited line 082; Net File emission requires zero. |
| `abAt1Inputs.calculation.jacket.preparedForFee` | boolean \| null |  | Reviewed Alberta preparedForFee fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.preparerName` | string |  | Reviewed Alberta preparerName fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.propertyRollover` | boolean \| null |  | Reviewed Alberta propertyRollover fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.qetStatementRef` | string |  | Reviewed Alberta qetStatementRef fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.refundDisposition` | string |  | Reviewed Alberta refundDisposition fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.sicCode` | string |  | Four-character SIC code from the transcribed Chapter 3 v2026.4 table (875 rows), including explicit 9999 when reviewed. NAICS is not a substitute. |
| `abAt1Inputs.calculation.jacket.specialStatus` | string |  | Reviewed Alberta specialStatus fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.yearEndChangeReason` | string |  | Reviewed Alberta yearEndChangeReason fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacket.yearEndChanged` | boolean \| null |  | Reviewed Alberta yearEndChanged fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.jacketAmounts` | object |  | Reviewed deductions, credits and actual payments keyed by the permitted Alberta jacket lines. Unbuilt supporting calculations are not claimed as implemented. |
| `abAt1Inputs.calculation.jacketAmounts.070` | object |  | Reviewed supporting amount for Alberta jacket line 070. |
| `abAt1Inputs.calculation.jacketAmounts.070.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.jacketAmounts.070.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.jacketAmounts.070.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.jacketAmounts.072` | object |  | Reviewed supporting amount for Alberta jacket line 072. |
| `abAt1Inputs.calculation.jacketAmounts.072.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.jacketAmounts.072.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.jacketAmounts.072.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.jacketAmounts.076` | object |  | Reviewed supporting amount for Alberta jacket line 076. |
| `abAt1Inputs.calculation.jacketAmounts.076.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.jacketAmounts.076.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.jacketAmounts.076.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.jacketAmounts.082` | object |  | Reviewed supporting amount for Alberta jacket line 082. |
| `abAt1Inputs.calculation.jacketAmounts.082.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.jacketAmounts.082.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.jacketAmounts.082.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.jacketAmounts.085` | object |  | Reviewed supporting amount for Alberta jacket line 085. |
| `abAt1Inputs.calculation.jacketAmounts.085.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.jacketAmounts.085.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.jacketAmounts.085.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.jacketAmounts.086` | object |  | Reviewed supporting amount for Alberta jacket line 086. |
| `abAt1Inputs.calculation.jacketAmounts.086.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.jacketAmounts.086.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.jacketAmounts.086.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.jacketAmounts.087` | object |  | Reviewed supporting amount for Alberta jacket line 087. |
| `abAt1Inputs.calculation.jacketAmounts.087.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.jacketAmounts.087.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.jacketAmounts.087.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.jacketAmounts.115` | object |  | Reviewed supporting amount for Alberta jacket line 115. |
| `abAt1Inputs.calculation.jacketAmounts.115.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.jacketAmounts.115.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.jacketAmounts.115.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.jacketAmounts.129` | object |  | Reviewed supporting amount for Alberta jacket line 129. |
| `abAt1Inputs.calculation.jacketAmounts.129.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.jacketAmounts.129.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.jacketAmounts.129.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.jacketCredits` | object |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. Typed independent Alberta facts; incomplete or unconfirmed capture holds its computed line. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund` | object |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. Typed independent Alberta facts; incomplete or unconfirmed capture holds its computed line. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.allowableCapitalLosses` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. allowableCapitalLosses: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.applicationOn` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. applicationOn: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.closingCash` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. closingCash: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.closingDebt` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. closingDebt: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.closingPropertyCost` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. closingPropertyCost: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.closingShareValue` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. closingShareValue: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.confirmed` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. confirmed: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.corporationKind` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. corporationKind: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.dividends` | array |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. Complete identified source roster; an explicit reviewed empty roster establishes nil. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.dividendsComplete` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. dividendsComplete: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.dividends[]` | object |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. Typed independent Alberta facts; incomplete or unconfirmed capture holds its computed line. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.dividends[].amount` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. amount: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.dividends[].availableDividendAccount` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. availableDividendAccount: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.dividends[].confirmed` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. confirmed: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.dividends[].evidenceRef` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. evidenceRef: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.dividends[].id` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. id: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.dividends[].paidOn` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. paidOn: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.dividends[].validCapitalGainsElection` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. validCapitalGainsElection: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.eligibleThroughoutYear` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. eligibleThroughoutYear: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.evidenceRef` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. evidenceRef: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.ministerialAdjustment` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. ministerialAdjustment: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.ministerialAdjustmentDetermined` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. ministerialAdjustmentDetermined: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.openingAsOf` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. openingAsOf: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.openingRefundableTax` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. openingRefundableTax: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.ordinaryContinuity` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. ordinaryContinuity: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.prescribedLabourSponsoredVentureCapital` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. prescribedLabourSponsoredVentureCapital: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.priorRefundUnallocated` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. priorRefundUnallocated: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.publicCorporation` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. publicCorporation: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.qualifyingExchanges` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. qualifyingExchanges: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.redemptionPayments` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. redemptionPayments: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.returnFiledOn` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. returnFiledOn: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.taxableCapitalGains` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. taxableCapitalGains: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.withinReassessmentPeriod` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. withinReassessmentPeriod: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision` | object |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. Typed independent Alberta facts; incomplete or unconfirmed capture holds its computed line. |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.albertaSredCreditClaimed` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. albertaSredCreditClaimed: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.applicationInPrescribedManner` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. applicationInPrescribedManner: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.certificates` | array |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. Complete identified source roster; an explicit reviewed empty roster establishes nil. |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.certificates[]` | object |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. Typed independent Alberta facts; incomplete or unconfirmed capture holds its computed line. |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.certificates[].amount` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. amount: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.certificates[].confirmed` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. confirmed: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.certificates[].evidenceRef` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. evidenceRef: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.certificates[].holderMatchesCorporation` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. holderMatchesCorporation: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.certificates[].informationReceivedOn` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. informationReceivedOn: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.certificates[].issuedOn` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. issuedOn: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.certificates[].number` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. number: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.certificates[].originalIssuedOn` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. originalIssuedOn: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.certificates[].previouslyUsed` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. previouslyUsed: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.certificates[].priorCreditAllowed` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. priorCreditAllowed: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.certificates[].reassessmentResolved` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. reassessmentResolved: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.certificates[].replacesNumber` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. replacesNumber: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.certificates[].status` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. status: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.certificates[].taxationYearEnd` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. taxationYearEnd: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.certificates[].taxationYearStart` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. taxationYearStart: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.complete` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. complete: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.confirmed` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. confirmed: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.evidenceRef` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. evidenceRef: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.idmtc` | object |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. Typed independent Alberta facts; incomplete or unconfirmed capture holds its computed line. |
| `abAt1Inputs.calculation.jacketCredits.idmtc.albertaSredCreditClaimed` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. albertaSredCreditClaimed: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.idmtc.applicationInPrescribedManner` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. applicationInPrescribedManner: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.idmtc.certificates` | array |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. Complete identified source roster; an explicit reviewed empty roster establishes nil. |
| `abAt1Inputs.calculation.jacketCredits.idmtc.certificates[]` | object |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. Typed independent Alberta facts; incomplete or unconfirmed capture holds its computed line. |
| `abAt1Inputs.calculation.jacketCredits.idmtc.certificates[].amount` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. amount: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.idmtc.certificates[].confirmed` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. confirmed: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.idmtc.certificates[].evidenceRef` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. evidenceRef: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.idmtc.certificates[].holderMatchesCorporation` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. holderMatchesCorporation: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.idmtc.certificates[].informationReceivedOn` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. informationReceivedOn: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.idmtc.certificates[].issuedOn` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. issuedOn: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.idmtc.certificates[].number` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. number: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.idmtc.certificates[].originalIssuedOn` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. originalIssuedOn: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.idmtc.certificates[].previouslyUsed` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. previouslyUsed: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.idmtc.certificates[].priorCreditAllowed` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. priorCreditAllowed: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.idmtc.certificates[].reassessmentResolved` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. reassessmentResolved: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.idmtc.certificates[].replacesNumber` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. replacesNumber: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.idmtc.certificates[].status` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. status: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.idmtc.certificates[].taxationYearEnd` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. taxationYearEnd: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.idmtc.certificates[].taxationYearStart` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. taxationYearStart: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.idmtc.complete` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. complete: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.idmtc.confirmed` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. confirmed: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.idmtc.evidenceRef` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. evidenceRef: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.qet` | object |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. Typed independent Alberta facts; incomplete or unconfirmed capture holds its computed line. |
| `abAt1Inputs.calculation.jacketCredits.qet.applicationInPrescribedManner` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. applicationInPrescribedManner: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.qet.complete` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. complete: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.qet.confirmed` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. confirmed: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.qet.evidenceRef` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. evidenceRef: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.qet.statements` | array |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. Complete identified source roster; an explicit reviewed empty roster establishes nil. |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[]` | object |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. Typed independent Alberta facts; incomplete or unconfirmed capture holds its computed line. |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].albertaResident` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. albertaResident: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].albertaTaxPaid` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. albertaTaxPaid: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].beneficiaryIncomeDeducted` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. beneficiaryIncomeDeducted: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].beneficiaryIncomeIncluded` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. beneficiaryIncomeIncluded: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].confirmed` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. confirmed: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].corporationShareDenominator` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. corporationShareDenominator: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].corporationShareNumerator` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. corporationShareNumerator: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].evidenceRef` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. evidenceRef: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].partnershipId` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. partnershipId: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].partnershipYearEnd` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. partnershipYearEnd: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].partnershipYearStart` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. partnershipYearStart: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].route` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. route: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].statementAvailable` | boolean |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. statementAvailable: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].statementCredit` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. statementCredit: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].trustId` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. trustId: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].trustIncome` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. trustIncome: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].trustYearEnd` | string |  | TRA11722 lines 085/086/115/087; ACTA 26.92-30. trustYearEnd: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.legacySchedules` | array |  | Separately dated CAD original-period1998-2014 Schedules5/6/7/11, maximum50 worksheets. Actual fiscal start/end choose the archived face and sunset rules. Original jacket hand-offs and unconfirmed closing proposals stay on that prior period. |
| `abAt1Inputs.calculation.legacySchedules[]` | object |  |  |
| `abAt1Inputs.calculation.legacySchedules[].can` | string |  | Original-period Alberta worksheet can; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].currency` | string |  | Original-period Alberta worksheet currency; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].legalName` | string |  | Original-period Alberta worksheet legalName; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].periodEnd` | string |  | Original-period Alberta worksheet periodEnd; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].periodStart` | string |  | Original-period Alberta worksheet periodStart; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11` | object |  | Original-period Alberta worksheet schedule11; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.activeBusinessOutsideCanada` | boolean |  | Original-period Alberta worksheet activeBusinessOutsideCanada; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.adjustedBusinessIncome` | object |  | Original-period Alberta worksheet adjustedBusinessIncome; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.adjustedBusinessIncome.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.adjustedBusinessIncome.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.adjustedBusinessIncome.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.aggregateInvestmentIncome` | object |  | Original-period Alberta worksheet aggregateInvestmentIncome; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.aggregateInvestmentIncome.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.aggregateInvestmentIncome.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.aggregateInvestmentIncome.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.allocationFactor` | object |  | Original-period Alberta worksheet allocationFactor; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.allocationFactor.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.allocationFactor.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.allocationFactor.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.costOfCapital` | object |  | Original-period Alberta worksheet costOfCapital; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.costOfCapital.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.costOfCapital.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.costOfCapital.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.costOfLabour` | object |  | Original-period Alberta worksheet costOfLabour; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.costOfLabour.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.costOfLabour.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.costOfLabour.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.excludedActivities` | boolean |  | Original-period Alberta worksheet excludedActivities; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.grossRevenue` | object |  | Original-period Alberta worksheet grossRevenue; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.grossRevenue.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.grossRevenue.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.grossRevenue.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.groupActiveBusinessIncome` | object |  | Original-period Alberta worksheet groupActiveBusinessIncome; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.groupActiveBusinessIncome.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.groupActiveBusinessIncome.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.groupActiveBusinessIncome.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.independentAlbertaBasisConfirmed` | boolean |  | Original-period Alberta worksheet independentAlbertaBasisConfirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.isCcpc` | boolean |  | Original-period Alberta worksheet isCcpc; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.manufacturingCapital` | object |  | Original-period Alberta worksheet manufacturingCapital; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.manufacturingCapital.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.manufacturingCapital.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.manufacturingCapital.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.manufacturingLabour` | object |  | Original-period Alberta worksheet manufacturingLabour; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.manufacturingLabour.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.manufacturingLabour.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.manufacturingLabour.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.manufacturingRevenue` | object |  | Original-period Alberta worksheet manufacturingRevenue; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.manufacturingRevenue.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.manufacturingRevenue.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.manufacturingRevenue.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.primarilyManufacturing` | boolean |  | Original-period Alberta worksheet primarilyManufacturing; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.smallBusinessActiveIncome` | object |  | Original-period Alberta worksheet smallBusinessActiveIncome; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.smallBusinessActiveIncome.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.smallBusinessActiveIncome.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.smallBusinessActiveIncome.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.smallBusinessLimit` | object |  | Original-period Alberta worksheet smallBusinessLimit; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.smallBusinessLimit.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.smallBusinessLimit.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.smallBusinessLimit.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.smallBusinessTaxableIncome` | object |  | Original-period Alberta worksheet smallBusinessTaxableIncome; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.smallBusinessTaxableIncome.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.smallBusinessTaxableIncome.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.smallBusinessTaxableIncome.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.smallManufacturer` | boolean |  | Original-period Alberta worksheet smallManufacturer; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.taxableInAlberta` | object |  | Original-period Alberta worksheet taxableInAlberta; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.taxableInAlberta.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.taxableInAlberta.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.taxableInAlberta.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5` | object |  | Original-period Alberta worksheet schedule5; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.acquirerName` | string |  | Original-period Alberta worksheet acquirerName; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.ceasedExemptAtStart` | boolean \| null |  | Original-period Alberta worksheet ceasedExemptAtStart; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.claim` | object |  | Original-period Alberta worksheet claim; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.claim.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.claim.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.claim.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.controlAgreementDate` | string |  | Actual ISO date of the written control agreement, no later than the control-date original period start; determines the SA2002 c28 s.14(4) commencement exception. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.controlByWrittenAgreement` | boolean \| null |  | Whether the control event creating the original period start followed a written agreement. Required when the year straddles December 4, 2002; an earlier written agreement defers former ACTA 20(6.4) to the first year beginning after that date (SA2002 c28 s.14(4)). |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.controlPoolAdvancementReviewed` | boolean |  | Original-period Alberta worksheet controlPoolAdvancementReviewed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.opening` | object |  | Original-period Alberta worksheet opening; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.opening.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.opening.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.opening.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.ordinaryContinuityConfirmed` | boolean |  | Original-period Alberta worksheet ordinaryContinuityConfirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.poolTransfer` | string |  | Original-period Alberta worksheet poolTransfer; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.poolTransferDate` | string |  | Original-period Alberta worksheet poolTransferDate; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.preControlStatus` | string |  | For old Schedule 5 control-date reconstruction: regular, first or second successor status before the event. Former ACTA 20(6.4) advances regular to first, first to second and permits no third succession. Mixed status histories require separate ownership tracing. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.previousControlChange` | boolean \| null |  | Original-period Alberta worksheet previousControlChange; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.priorFirstSuccessorPool` | object |  | Original-period Alberta worksheet priorFirstSuccessorPool; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.priorFirstSuccessorPool.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.priorFirstSuccessorPool.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.priorFirstSuccessorPool.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.priorRegularPool` | object |  | Original-period Alberta worksheet priorRegularPool; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.priorRegularPool.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.priorRegularPool.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.priorRegularPool.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.priorSecondSuccessorPool` | object |  | Original-period Alberta worksheet priorSecondSuccessorPool; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.priorSecondSuccessorPool.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.priorSecondSuccessorPool.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.priorSecondSuccessorPool.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.reimbursements` | object |  | Original-period Alberta worksheet reimbursements; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.reimbursements.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.reimbursements.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.reimbursements.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.resourceAllowance` | object |  | Original-period Alberta worksheet resourceAllowance; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.resourceAllowance.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.resourceAllowance.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.resourceAllowance.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.rostersComplete` | boolean |  | Original-period Alberta worksheet rostersComplete; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors` | array |  | Original-period Alberta worksheet successors; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[]` | object |  |  |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].acquired` | object |  | Original-period Alberta worksheet acquired; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].acquired.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].acquired.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].acquired.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].can` | string |  | Original-period Alberta worksheet can; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].claim` | object |  | Original-period Alberta worksheet claim; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].claim.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].claim.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].claim.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].eventDate` | string |  | Original-period Alberta worksheet eventDate; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].id` | string |  | Original-period Alberta worksheet id; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].level` | string |  | Original-period Alberta worksheet level; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].name` | string |  | Original-period Alberta worksheet name; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].opening` | object |  | Original-period Alberta worksheet opening; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].opening.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].opening.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].opening.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].propertyIncome` | object |  | Original-period Alberta worksheet propertyIncome; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].propertyIncome.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].propertyIncome.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].propertyIncome.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.taxableIncome` | object |  | Original-period Alberta worksheet taxableIncome; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.taxableIncome.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.taxableIncome.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.taxableIncome.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.transferredOut` | object |  | Original-period Alberta worksheet transferredOut; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.transferredOut.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.transferredOut.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.transferredOut.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.transfers` | array |  | Original-period Alberta worksheet transfers; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.transfers[]` | object |  |  |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.transfers[].balance` | object |  | Original-period Alberta worksheet balance; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.transfers[].balance.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.transfers[].balance.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.transfers[].balance.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.transfers[].can` | string |  | Original-period Alberta worksheet can; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.transfers[].confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.transfers[].date` | string |  | Original-period Alberta worksheet date; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.transfers[].evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.transfers[].id` | string |  | Original-period Alberta worksheet id; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.transfers[].kind` | string |  | Original-period Alberta worksheet kind; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.transfers[].name` | string |  | Original-period Alberta worksheet name; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6` | object |  | Original-period Alberta worksheet schedule6; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.associated` | boolean \| null |  | Original-period Alberta worksheet associated; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.associationAndRestrictionsReviewed` | boolean |  | Original-period Alberta worksheet associationAndRestrictionsReviewed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.claimReceivedOn` | string |  | Original-period Alberta worksheet claimReceivedOn; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.directCrownRoyalty` | object |  | Original-period Alberta worksheet directCrownRoyalty; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.directCrownRoyalty.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.directCrownRoyalty.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.directCrownRoyalty.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.instalments` | object |  | Original-period Alberta worksheet instalments; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.instalments.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.instalments.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.instalments.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members` | array |  | Original-period Alberta worksheet members; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[]` | object |  |  |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].allocatedShelter` | object |  | Original-period Alberta worksheet allocatedShelter; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].allocatedShelter.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].allocatedShelter.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].allocatedShelter.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].can` | string |  | Original-period Alberta worksheet can; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].directCrownRoyalty` | object |  | Original-period Alberta worksheet directCrownRoyalty; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].directCrownRoyalty.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].directCrownRoyalty.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].directCrownRoyalty.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].id` | string |  | Original-period Alberta worksheet id; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].isFiler` | boolean |  | Original-period Alberta worksheet isFiler; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].name` | string |  | Original-period Alberta worksheet name; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].partnerships` | array |  | Original-period Alberta worksheet partnerships; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].partnerships[]` | object |  |  |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].partnerships[].crownRoyalty` | object |  | Original-period Alberta worksheet crownRoyalty; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].partnerships[].crownRoyalty.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].partnerships[].crownRoyalty.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].partnerships[].crownRoyalty.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].partnerships[].id` | string |  | Original-period Alberta worksheet id; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].partnerships[].periodEnd` | string |  | Original-period Alberta worksheet periodEnd; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].partnerships[].periodStart` | string |  | Original-period Alberta worksheet periodStart; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].periodEnd` | string |  | Original-period Alberta worksheet periodEnd; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].periodStart` | string |  | Original-period Alberta worksheet periodStart; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.partnerships` | array |  | Original-period Alberta worksheet partnerships; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.partnerships[]` | object |  |  |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.partnerships[].crownRoyalty` | object |  | Original-period Alberta worksheet crownRoyalty; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.partnerships[].crownRoyalty.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.partnerships[].crownRoyalty.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.partnerships[].crownRoyalty.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.partnerships[].id` | string |  | Original-period Alberta worksheet id; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.partnerships[].periodEnd` | string |  | Original-period Alberta worksheet periodEnd; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.partnerships[].periodStart` | string |  | Original-period Alberta worksheet periodStart; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.quarters` | array |  | Original-period Alberta worksheet quarters; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.quarters[]` | object |  |  |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.quarters[].quarter` | number |  | Original-period Alberta worksheet quarter; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.quarters[].referencePrice` | object |  | Original-period Alberta worksheet referencePrice; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.quarters[].referencePrice.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.quarters[].referencePrice.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.quarters[].referencePrice.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.quarters[].year` | number |  | Original-period Alberta worksheet year; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7` | object |  | Original-period Alberta worksheet schedule7; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.adjustments` | array |  | Original-period Alberta worksheet adjustments; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.adjustments[]` | object |  |  |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.adjustments[].confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.adjustments[].decreases` | object |  | Original-period Alberta worksheet decreases; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.adjustments[].decreases.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.adjustments[].decreases.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.adjustments[].decreases.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.adjustments[].evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.adjustments[].increases` | object |  | Original-period Alberta worksheet increases; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.adjustments[].increases.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.adjustments[].increases.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.adjustments[].increases.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.adjustments[].ineligibleAdjustment` | object |  | Original-period Alberta worksheet ineligibleAdjustment; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.adjustments[].ineligibleAdjustment.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.adjustments[].ineligibleAdjustment.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.adjustments[].ineligibleAdjustment.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.adjustments[].productionYearEnd` | string |  | Original-period Alberta worksheet productionYearEnd; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.adjustments[].source` | string |  | Original-period Alberta worksheet source; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts` | object |  | Original-period Alberta worksheet amounts; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.003` | object |  | Original-period Alberta worksheet 003; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.003.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.003.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.003.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.005` | object |  | Original-period Alberta worksheet 005; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.005.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.005.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.005.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.007` | object |  | Original-period Alberta worksheet 007; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.007.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.007.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.007.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.009` | object |  | Original-period Alberta worksheet 009; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.009.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.009.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.009.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.011` | object |  | Original-period Alberta worksheet 011; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.011.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.011.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.011.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.013` | object |  | Original-period Alberta worksheet 013; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.013.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.013.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.013.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.017` | object |  | Original-period Alberta worksheet 017; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.017.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.017.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.017.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.025` | object |  | Original-period Alberta worksheet 025; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.025.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.025.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.025.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.029` | object |  | Original-period Alberta worksheet 029; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.029.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.029.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.029.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.balanceSheetDescription` | string |  | Original-period Alberta worksheet balanceSheetDescription; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.otherDescriptions` | array |  | Original-period Alberta worksheet otherDescriptions; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.otherDescriptions[]` | string |  |  |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships` | array |  | Original-period Alberta worksheet partnerships; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[]` | object |  |  |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].eligibleCrownRoyalty` | object |  | Original-period Alberta worksheet eligibleCrownRoyalty; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].eligibleCrownRoyalty.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].eligibleCrownRoyalty.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].eligibleCrownRoyalty.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].id` | string |  | Original-period Alberta worksheet id; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].interestPercent` | string |  | Original-period Alberta worksheet interestPercent; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].name` | string |  | Original-period Alberta worksheet name; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].otherAlbertaRoyalties` | object |  | Original-period Alberta worksheet otherAlbertaRoyalties; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].otherAlbertaRoyalties.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].otherAlbertaRoyalties.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].otherAlbertaRoyalties.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].otherCrownCharges` | object |  | Original-period Alberta worksheet otherCrownCharges; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].otherCrownCharges.amount` | string |  | Original-period Alberta worksheet amount; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].otherCrownCharges.confirmed` | boolean |  | Original-period Alberta worksheet confirmed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].otherCrownCharges.evidenceRef` | string |  | Original-period Alberta worksheet evidenceRef; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].periodEnd` | string |  | Original-period Alberta worksheet periodEnd; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].periodStart` | string |  | Original-period Alberta worksheet periodStart; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.rostersComplete` | boolean |  | Original-period Alberta worksheet rostersComplete; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.royaltyEligibilityReviewed` | boolean |  | Original-period Alberta worksheet royaltyEligibilityReviewed; reviewed independent Alberta fact, AT176/AT4/AT196/AT26 and cited statutory date rules. Exact monetary values remain decimal text and require evidence plus confirmation. |
| `abAt1Inputs.calculation.lossAccounts` | array |  | Independent Alberta opening losses by identity, type and origin; never copied implicitly from federal balances. |
| `abAt1Inputs.calculation.lossAccountsComplete` | boolean \| null |  | Confirms the entire Alberta opening-loss roster has been entered. |
| `abAt1Inputs.calculation.lossAccounts[]` | object |  |  |
| `abAt1Inputs.calculation.lossAccounts[].adjustment` | string |  | Signed reviewed adjustment to this Alberta loss account. |
| `abAt1Inputs.calculation.lossAccounts[].applied` | string |  | Current Alberta deduction from this vintage; must agree with Schedule 12 and oldest-loss ordering. |
| `abAt1Inputs.calculation.lossAccounts[].confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.lossAccounts[].evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.lossAccounts[].expired` | string |  | Positive expired amount removed from available losses. |
| `abAt1Inputs.calculation.lossAccounts[].expiryYearEnd` | null \| string |  | Reviewed statutory expiry based on actual taxation years; required for expiring loss types. |
| `abAt1Inputs.calculation.lossAccounts[].id` | string |  | Stable identity of the Alberta loss account or vintage. |
| `abAt1Inputs.calculation.lossAccounts[].kind` | string |  | Loss kind; capital balances use the gross basis. |
| `abAt1Inputs.calculation.lossAccounts[].openingBalance` | string |  | Assessed or otherwise evidenced Alberta balance before current movements. |
| `abAt1Inputs.calculation.lossAccounts[].originYearEnd` | string |  | Actual taxation-year end in which the loss originated. |
| `abAt1Inputs.calculation.lossAccounts[].partnershipId` | string |  | Stable partnership identity for limited-partnership losses; vintage ordering never crosses partnership accounts. |
| `abAt1Inputs.calculation.lossAccounts[].predecessorId` | string |  | Identity of the predecessor whose transferred loss balance is being recognized. |
| `abAt1Inputs.calculation.lossAccounts[].transferred` | string |  | Reviewed positive transfer into this Alberta loss account. |
| `abAt1Inputs.calculation.lossRestrictionsReviewed` | boolean \| null |  | Legacy ordinary loss review. It cannot replace transition-qualified Schedule 21 vintages or Schedule 10 applications when a dated transition is captured. |
| `abAt1Inputs.calculation.obligations` | object |  | Independent Alberta filing/payment exposure under ACTA ss.36-39 and CT-2R11 September 2025. Reuses the determination filing deadline and reviewed TRA closures; does not alter federal deadlines or authorize filing. |
| `abAt1Inputs.calculation.obligations.accountAdjustments` | array |  | Complete dated adjustments. Jacket tax is reassessed tax; carryback reductions are restored to the interest tax base until their latest statutory deemed payment date. At most 500. |
| `abAt1Inputs.calculation.obligations.accountAdjustmentsComplete` | boolean |  | Confirm every reassessment/carryback adjustment is included. Roster edits clear this confirmation. An explicit complete empty roster supports a tax-only reassessment; an absent roster does not. |
| `abAt1Inputs.calculation.obligations.accountAdjustments[]` | object |  |  |
| `abAt1Inputs.calculation.obligations.accountAdjustments[].amount` | string |  | Reviewed CAD tax reduction, excess refund or account adjustment; preserve its separately evidenced effective date and do not convert it again. |
| `abAt1Inputs.calculation.obligations.accountAdjustments[].carrybackRoute` | string |  | request (default): use actual filed form/request dates. assessmentAction: only when neither form nor request applies, use the issued reassessment date under ACTA 39(3)/47(6)(h). The routes are mutually exclusive. |
| `abAt1Inputs.calculation.obligations.accountAdjustments[].confirmed` | boolean |  | Confirm this adjustment and its actual dates; edits clear confirmation. |
| `abAt1Inputs.calculation.obligations.accountAdjustments[].evidenceRef` | string |  | Assessment, carryback request, or reversed refund evidence; maximum 500 characters. |
| `abAt1Inputs.calculation.obligations.accountAdjustments[].id` | string |  | Unique adjustment identity distinct from all payment ledger identities, maximum 100 characters. |
| `abAt1Inputs.calculation.obligations.accountAdjustments[].kind` | string |  | anticipatedReassessment, lossCarryback, or refundReversal; no caller-selected effective date is accepted. |
| `abAt1Inputs.calculation.obligations.accountAdjustments[].lossReturnFiledDate` | string |  | Actual loss-year AT1 filing date, YYYY-MM-DD. |
| `abAt1Inputs.calculation.obligations.accountAdjustments[].lossYearEnd` | string |  | Actual subsequent loss taxation year end, YYYY-MM-DD. |
| `abAt1Inputs.calculation.obligations.accountAdjustments[].originalAssessmentDate` | string |  | Actual original assessment issue date, YYYY-MM-DD, through the review date. |
| `abAt1Inputs.calculation.obligations.accountAdjustments[].originalRefundAmount` | string |  | Full original cash refund principal, exact nonnegative decimal text, at least the excess amount. Required for refundReversal because line 082 contains credits only; revised tax already contains the excess tax component. Only refund interest attributable to the excess is added as a new charge. |
| `abAt1Inputs.calculation.obligations.accountAdjustments[].paymentId` | string |  | Existing line 082 payment identity. Anticipated payments are delayed to the later of receipt and original assessment; never counted twice. |
| `abAt1Inputs.calculation.obligations.accountAdjustments[].reassessmentDate` | string |  | Actual issued TRA reassessment date, YYYY-MM-DD, for the assessmentAction alternative when neither form nor request caused the carryback. |
| `abAt1Inputs.calculation.obligations.accountAdjustments[].refundDate` | string |  | Original payment date of the reversed refund, YYYY-MM-DD. |
| `abAt1Inputs.calculation.obligations.accountAdjustments[].refundInterest` | string |  | Exact nonnegative refund interest reversed with an excess refund, decimal text; enter explicit nil when appropriate. |
| `abAt1Inputs.calculation.obligations.accountAdjustments[].requestDate` | string |  | Actual carryback reassessment request date, YYYY-MM-DD. |
| `abAt1Inputs.calculation.obligations.accountAdjustments[].schedule10FiledDate` | string |  | Actual prescribed Schedule 10 filing date, YYYY-MM-DD. |
| `abAt1Inputs.calculation.obligations.accountHistoryComplete` | boolean |  | Confirms complete relevant account history through asOf, including credited payments, offsets and refundable-credit events without duplicate reporting. |
| `abAt1Inputs.calculation.obligations.asOf` | string |  | Actual reconciliation/statement date as YYYY-MM-DD. All effective credits must be on or before this date. |
| `abAt1Inputs.calculation.obligations.assessmentDate` | string |  | Date TRA sent the assessment, as YYYY-MM-DD, for the 35-day payment grace rule. |
| `abAt1Inputs.calculation.obligations.assessmentPaidInFullDate` | string |  | Proven full-payment date for the assessed balance. Timely payment within 35 days stops further interest after assessment; an unresolved grace period stays held. |
| `abAt1Inputs.calculation.obligations.assessmentStatus` | string |  | Reviewed actual assessment state: notAssessed, assessed or unknown. Unknown holds arrears interest. |
| `abAt1Inputs.calculation.obligations.believedExempt` | boolean \| null |  | Whether the original nonfiling was because the corporation believed it was exempt; true requires the determination proven federal T2 filing date for CT-2R11 paragraph 22. |
| `abAt1Inputs.calculation.obligations.completeReturnReceived` | boolean |  | Confirms TRA received the complete return and necessary attachments on receivedDate. A document upload alone is not a filing receipt. |
| `abAt1Inputs.calculation.obligations.confirmed` | boolean |  | True only after reviewing the stated facts against the evidence; clear on dependent input changes. |
| `abAt1Inputs.calculation.obligations.deliveryMethod` | string |  | Actual netFile, hand, mail or courier delivery, used only for CT-4R7 paragraph 46 late-penalty receipt concessions. The statutory filing deadline is unchanged. |
| `abAt1Inputs.calculation.obligations.estimatedCurrentTax` | string |  | Optional current Part5 tax estimate in CAD, after current reporting-currency settlement conversion; instalment Option1. ACTA4.02(2)/(3). |
| `abAt1Inputs.calculation.obligations.evidenceRef` | string |  | Supporting record reference, at most 500 characters; required with every reviewed fact or roster. |
| `abAt1Inputs.calculation.obligations.filingStatus` | string |  | Reviewed actual Alberta filing state: filed, notFiled or unknown. Absence of a receipt does not establish that the return is unfiled. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers` | array |  | Complete dated wind-up/rollover roster for this or the preceding parent year. CT-2R11 paragraphs 57-58. At most 100. |
| `abAt1Inputs.calculation.obligations.instalmentTransfersComplete` | boolean |  | Confirm every applicable transfer and transferor history is included. Roster edits clear this confirmation. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[]` | object |  |  |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].confirmed` | boolean |  | Confirm the transfer facts and statutory month count; edits clear confirmation. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].evidenceRef` | string |  | Reviewed transfer instrument and assessed Alberta tax history reference; maximum 500 characters. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].id` | string |  | Stable unique transferor identity; maximum 100 characters. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].kind` | string |  | windup for federal s.88(1); rollover for all or substantially all property transferred to a non-arm length corporation under s.85(1)/(2). |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].monthsBeforeTransfer` | number |  | Reviewed whole statutory months preceding the transfer in the parent transfer year, integer zero through twelve. Required for the following-year P + S\*N/12 formula. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].statutoryConditionsConfirmed` | boolean |  | Confirm all statutory conditions for the chosen transfer, supported by the reference. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferDate` | string |  | Actual distribution/transfer date, YYYY-MM-DD, in this or the immediately preceding parent year. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears` | array |  | Actual contiguous assessed Alberta years, newest first, using the ordinary prior-year record. At most twenty; short-year adjustment is computed. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[]` | object |  |  |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].annualAverage` | object |  | Source-year Reviewed exact fiscal-year Bank quote roster under AR119/2008 s.7.1(2), Alberta Interpretation Act ss.9/10 and the 2026-10-17 source adjudication. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].annualAverage.allBusinessDaysConfirmed` | boolean |  | Source-year True only after review that the roster includes every Bank-quoted business day and every listed non-publication weekday is supported by the source. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].annualAverage.confirmed` | boolean |  | Source-year Preparer confirmation of this complete taxation-year Bank quote source. Changes require renewed review. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].annualAverage.evidenceRef` | string |  | Source-year Nonblank reviewed source reference for the complete quoted-day and non-publication roster; at most 1000 characters. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].annualAverage.noQuoteDays` | array |  | Source-year At most 500 unique ISO weekdays in the taxation year on which the Bank did not publish a quote, evidenced by the same source. Together with quotes these must cover every weekday without overlap. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].annualAverage.noQuoteDays[]` | string |  |  |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].annualAverage.periodEnd` | string |  | Source-year Exact ISO end of the taxation year whose Bank quotes are averaged; must match the current or assessment period. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].annualAverage.periodStart` | string |  | Source-year Exact ISO start of the taxation year whose Bank quotes are averaged; must match the current or assessment period. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].annualAverage.quotes` | array |  | Complete source-year Bank roster; preserve exact quote sum/count before CAD tax conversion, then annualize. Never use the current-year average for prior tax (ACTA4.02(2)/(3); CT-23 paragraphs6-8). |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].annualAverage.quotes[]` | object |  |  |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].annualAverage.quotes[].cadPerUnit` | string | strict | Source-year Positive exact decimal-text Bank quote, below 100000 and at most six decimal places, in CAD per elected-currency unit. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].annualAverage.quotes[].day` | string | strict | Source-year Unique ISO quoted weekday within this taxation year; no preceding-day fill. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].annualAverage.quotes[].series` | string | strict | Source-year bankOfCanadaNoon through 2017-04-28; bankOfCanadaDaily from 2017-05-01, including the noon/daily parallel period rule. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].claimedSmallBusinessDeduction` | boolean \| null |  | Whether the corporation claimed the Alberta SBD for this preceding taxation year; federal SBD eligibility is not a substitute. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].confirmed` | boolean |  | True only after reviewing the stated facts against the evidence; clear on dependent input changes. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].currency` | string |  | Source taxation-year reporting currency. Required for every preceding/predecessor/transferor year of a functional-currency current year; legacy CAD-only captures retain CAD. ACTA4.02(2)/(3). |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].evidenceRef` | string |  | Supporting record reference, at most 500 characters; required with every reviewed fact or roster. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].firstDayRate` | object |  | Reviewed first-day relevant spot for the source-year s.38 income reference; distinct from the tax annual mean (adopted ITA261(5)(b)). |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].firstDayRate.cadPerUnit` | string |  | Source-year Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].firstDayRate.closestPrecedingQuoteConfirmed` | boolean |  | Source-year Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].firstDayRate.confirmed` | boolean |  | Source-year Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].firstDayRate.day` | string |  | Source-year Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].firstDayRate.evidenceRef` | string |  | Source-year Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].firstDayRate.id` | string |  | Source-year Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].firstDayRate.quotedDay` | string |  | Source-year Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].firstDayRate.series` | string |  | Source-year Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].part5Tax` | string |  | Reviewed source-year Part5 tax before refundable credits, in that year's declared reporting currency. Convert to CAD at that year's exact annual Bank mean before instalment-base annualization or additions (ACTA4.02(2)/(3); CT-23 paragraphs6-8). |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].periodEnd` | string |  | Reviewed Alberta periodEnd fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].periodStart` | string |  | Reviewed Alberta periodStart fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].taxableIncome` | string |  | Reviewed source-year Alberta taxable income, in that year's reporting currency. The s.38 income reference uses that year's first-day spot, distinct from its tax annual mean. |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorYearStart` | string |  | Start of the actual transferor year containing the distribution; prior transferor years must end immediately before this date. |
| `abAt1Inputs.calculation.obligations.mutualFundCorporation` | boolean \| null |  | Reviewed mutual fund status, reconciled to the canonical federal investment/mutual fund fact. A true answer uses computed Alberta 086 divided by twelve, floored per instalment at nil (CT-2R11 paragraph 59). |
| `abAt1Inputs.calculation.obligations.preCarrybackSbdClaimed` | boolean \| null |  | Whether Alberta SBD was claimed before the carryback. A later reduction cannot create an original-year instalment exemption. |
| `abAt1Inputs.calculation.obligations.preCarrybackTaxableIncome` | string |  | Current taxation-year taxable income before carrybacks, in the current reporting currency. The s.38 dollar reference uses the canonical first-day spot, not the annual tax mean. |
| `abAt1Inputs.calculation.obligations.predecessors` | array |  | At most 100 uniquely identified amalgamation predecessors, with independent Alberta year histories. A new corporation formed by amalgamation cannot use the first-year instalment exemption. |
| `abAt1Inputs.calculation.obligations.predecessorsComplete` | boolean |  | Confirms that every amalgamation predecessor and its relevant Alberta taxation years are included. |
| `abAt1Inputs.calculation.obligations.predecessors[]` | object |  |  |
| `abAt1Inputs.calculation.obligations.predecessors[].id` | string |  | Reviewed Alberta id fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.obligations.predecessors[].years` | array |  | Reviewed Alberta years fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.obligations.predecessors[].years[]` | object |  |  |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].annualAverage` | object |  | Source-year Reviewed exact fiscal-year Bank quote roster under AR119/2008 s.7.1(2), Alberta Interpretation Act ss.9/10 and the 2026-10-17 source adjudication. |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].annualAverage.allBusinessDaysConfirmed` | boolean |  | Source-year True only after review that the roster includes every Bank-quoted business day and every listed non-publication weekday is supported by the source. |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].annualAverage.confirmed` | boolean |  | Source-year Preparer confirmation of this complete taxation-year Bank quote source. Changes require renewed review. |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].annualAverage.evidenceRef` | string |  | Source-year Nonblank reviewed source reference for the complete quoted-day and non-publication roster; at most 1000 characters. |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].annualAverage.noQuoteDays` | array |  | Source-year At most 500 unique ISO weekdays in the taxation year on which the Bank did not publish a quote, evidenced by the same source. Together with quotes these must cover every weekday without overlap. |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].annualAverage.noQuoteDays[]` | string |  |  |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].annualAverage.periodEnd` | string |  | Source-year Exact ISO end of the taxation year whose Bank quotes are averaged; must match the current or assessment period. |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].annualAverage.periodStart` | string |  | Source-year Exact ISO start of the taxation year whose Bank quotes are averaged; must match the current or assessment period. |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].annualAverage.quotes` | array |  | Complete source-year Bank roster; preserve exact quote sum/count before CAD tax conversion, then annualize. Never use the current-year average for prior tax (ACTA4.02(2)/(3); CT-23 paragraphs6-8). |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].annualAverage.quotes[]` | object |  |  |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].annualAverage.quotes[].cadPerUnit` | string | strict | Source-year Positive exact decimal-text Bank quote, below 100000 and at most six decimal places, in CAD per elected-currency unit. |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].annualAverage.quotes[].day` | string | strict | Source-year Unique ISO quoted weekday within this taxation year; no preceding-day fill. |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].annualAverage.quotes[].series` | string | strict | Source-year bankOfCanadaNoon through 2017-04-28; bankOfCanadaDaily from 2017-05-01, including the noon/daily parallel period rule. |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].claimedSmallBusinessDeduction` | boolean \| null |  | Whether the corporation claimed the Alberta SBD for this preceding taxation year; federal SBD eligibility is not a substitute. |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].confirmed` | boolean |  | True only after reviewing the stated facts against the evidence; clear on dependent input changes. |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].currency` | string |  | Source taxation-year reporting currency. Required for every preceding/predecessor/transferor year of a functional-currency current year; legacy CAD-only captures retain CAD. ACTA4.02(2)/(3). |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].evidenceRef` | string |  | Supporting record reference, at most 500 characters; required with every reviewed fact or roster. |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].firstDayRate` | object |  | Reviewed first-day relevant spot for the source-year s.38 income reference; distinct from the tax annual mean (adopted ITA261(5)(b)). |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].firstDayRate.cadPerUnit` | string |  | Source-year Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].firstDayRate.closestPrecedingQuoteConfirmed` | boolean |  | Source-year Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].firstDayRate.confirmed` | boolean |  | Source-year Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].firstDayRate.day` | string |  | Source-year Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].firstDayRate.evidenceRef` | string |  | Source-year Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].firstDayRate.id` | string |  | Source-year Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].firstDayRate.quotedDay` | string |  | Source-year Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].firstDayRate.series` | string |  | Source-year Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].part5Tax` | string |  | Reviewed source-year Part5 tax before refundable credits, in that year's declared reporting currency. Convert to CAD at that year's exact annual Bank mean before instalment-base annualization or additions (ACTA4.02(2)/(3); CT-23 paragraphs6-8). |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].periodEnd` | string |  | Reviewed Alberta periodEnd fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].periodStart` | string |  | Reviewed Alberta periodStart fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].taxableIncome` | string |  | Reviewed source-year Alberta taxable income, in that year's reporting currency. The s.38 income reference uses that year's first-day spot, distinct from its tax annual mean. |
| `abAt1Inputs.calculation.obligations.priorYears` | array |  | At most 20 actual contiguous preceding Alberta taxation years, newest first, with assessed Part 5 tax before refundable credits. Short years of at most 182 days need the last preceding year exceeding 182 days. |
| `abAt1Inputs.calculation.obligations.priorYears[]` | object |  |  |
| `abAt1Inputs.calculation.obligations.priorYears[].annualAverage` | object |  | Source-year Reviewed exact fiscal-year Bank quote roster under AR119/2008 s.7.1(2), Alberta Interpretation Act ss.9/10 and the 2026-10-17 source adjudication. |
| `abAt1Inputs.calculation.obligations.priorYears[].annualAverage.allBusinessDaysConfirmed` | boolean |  | Source-year True only after review that the roster includes every Bank-quoted business day and every listed non-publication weekday is supported by the source. |
| `abAt1Inputs.calculation.obligations.priorYears[].annualAverage.confirmed` | boolean |  | Source-year Preparer confirmation of this complete taxation-year Bank quote source. Changes require renewed review. |
| `abAt1Inputs.calculation.obligations.priorYears[].annualAverage.evidenceRef` | string |  | Source-year Nonblank reviewed source reference for the complete quoted-day and non-publication roster; at most 1000 characters. |
| `abAt1Inputs.calculation.obligations.priorYears[].annualAverage.noQuoteDays` | array |  | Source-year At most 500 unique ISO weekdays in the taxation year on which the Bank did not publish a quote, evidenced by the same source. Together with quotes these must cover every weekday without overlap. |
| `abAt1Inputs.calculation.obligations.priorYears[].annualAverage.noQuoteDays[]` | string |  |  |
| `abAt1Inputs.calculation.obligations.priorYears[].annualAverage.periodEnd` | string |  | Source-year Exact ISO end of the taxation year whose Bank quotes are averaged; must match the current or assessment period. |
| `abAt1Inputs.calculation.obligations.priorYears[].annualAverage.periodStart` | string |  | Source-year Exact ISO start of the taxation year whose Bank quotes are averaged; must match the current or assessment period. |
| `abAt1Inputs.calculation.obligations.priorYears[].annualAverage.quotes` | array |  | Complete source-year Bank roster; preserve exact quote sum/count before CAD tax conversion, then annualize. Never use the current-year average for prior tax (ACTA4.02(2)/(3); CT-23 paragraphs6-8). |
| `abAt1Inputs.calculation.obligations.priorYears[].annualAverage.quotes[]` | object |  |  |
| `abAt1Inputs.calculation.obligations.priorYears[].annualAverage.quotes[].cadPerUnit` | string | strict | Source-year Positive exact decimal-text Bank quote, below 100000 and at most six decimal places, in CAD per elected-currency unit. |
| `abAt1Inputs.calculation.obligations.priorYears[].annualAverage.quotes[].day` | string | strict | Source-year Unique ISO quoted weekday within this taxation year; no preceding-day fill. |
| `abAt1Inputs.calculation.obligations.priorYears[].annualAverage.quotes[].series` | string | strict | Source-year bankOfCanadaNoon through 2017-04-28; bankOfCanadaDaily from 2017-05-01, including the noon/daily parallel period rule. |
| `abAt1Inputs.calculation.obligations.priorYears[].claimedSmallBusinessDeduction` | boolean \| null |  | Whether the corporation claimed the Alberta SBD for this preceding taxation year; federal SBD eligibility is not a substitute. |
| `abAt1Inputs.calculation.obligations.priorYears[].confirmed` | boolean |  | True only after reviewing the stated facts against the evidence; clear on dependent input changes. |
| `abAt1Inputs.calculation.obligations.priorYears[].currency` | string |  | Source taxation-year reporting currency. Required for every preceding/predecessor/transferor year of a functional-currency current year; legacy CAD-only captures retain CAD. ACTA4.02(2)/(3). |
| `abAt1Inputs.calculation.obligations.priorYears[].evidenceRef` | string |  | Supporting record reference, at most 500 characters; required with every reviewed fact or roster. |
| `abAt1Inputs.calculation.obligations.priorYears[].firstDayRate` | object |  | Reviewed first-day relevant spot for the source-year s.38 income reference; distinct from the tax annual mean (adopted ITA261(5)(b)). |
| `abAt1Inputs.calculation.obligations.priorYears[].firstDayRate.cadPerUnit` | string |  | Source-year Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.obligations.priorYears[].firstDayRate.closestPrecedingQuoteConfirmed` | boolean |  | Source-year Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.obligations.priorYears[].firstDayRate.confirmed` | boolean |  | Source-year Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.obligations.priorYears[].firstDayRate.day` | string |  | Source-year Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.obligations.priorYears[].firstDayRate.evidenceRef` | string |  | Source-year Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.obligations.priorYears[].firstDayRate.id` | string |  | Source-year Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.obligations.priorYears[].firstDayRate.quotedDay` | string |  | Source-year Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.obligations.priorYears[].firstDayRate.series` | string |  | Source-year Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.obligations.priorYears[].part5Tax` | string |  | Reviewed source-year Part5 tax before refundable credits, in that year's declared reporting currency. Convert to CAD at that year's exact annual Bank mean before instalment-base annualization or additions (ACTA4.02(2)/(3); CT-23 paragraphs6-8). |
| `abAt1Inputs.calculation.obligations.priorYears[].periodEnd` | string |  | Reviewed Alberta periodEnd fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.obligations.priorYears[].periodStart` | string |  | Reviewed Alberta periodStart fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.obligations.priorYears[].taxableIncome` | string |  | Reviewed source-year Alberta taxable income, in that year's reporting currency. The s.38 income reference uses that year's first-day spot, distinct from its tax annual mean. |
| `abAt1Inputs.calculation.obligations.reassessmentOrCarrybackAdjustments` | boolean \| null |  | Whether reassessment/carryback adjustments affect interest or penalty bases. True or unanswered holds quantified exposure pending their dated legal treatment. |
| `abAt1Inputs.calculation.obligations.receivedDate` | string |  | Actual TRA receipt of the complete AT1 as YYYY-MM-DD, not its preparation or dispatch date. |
| `abAt1Inputs.calculation.obligations.refundInterest` | object |  | Reconciled assessed overpayment tranches and charges for ACTA s.47/CT-2R11 paragraph 69 refund interest. Complete return receipt and published dated credit rates are required. |
| `abAt1Inputs.calculation.obligations.refundInterest.assessedInterest` | string |  | Exact nonnegative assessed interest deducted in the account overpayment reconciliation, decimal text. |
| `abAt1Inputs.calculation.obligations.refundInterest.assessedPenalties` | string |  | Exact nonnegative assessed penalties deducted in the account overpayment reconciliation, decimal text. |
| `abAt1Inputs.calculation.obligations.refundInterest.assessedTax` | string |  | Actual assessed CAD tax when different from the AT1; optional for legacy reconciliations. The dated carryback credit roster restores its reductions to the interest base to avoid counting a carryback twice. |
| `abAt1Inputs.calculation.obligations.refundInterest.complete` | boolean |  | Confirm complete reconciliation of assessed charges and all overpayment tranches. |
| `abAt1Inputs.calculation.obligations.refundInterest.confirmed` | boolean |  | Confirm the assessed overpayment reconciliation; edits clear confirmation. |
| `abAt1Inputs.calculation.obligations.refundInterest.evidenceRef` | string |  | Assessed account reconciliation reference; maximum 500 characters. |
| `abAt1Inputs.calculation.obligations.refundInterest.specialRulesApply` | boolean \| null |  | Explicit review of47(2.1),47(4.21),47(4.31); true requires the applicable typed tranche/objection facts. Unknown facts never fall back to ordinary refund interest. |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches` | array |  | Overpayment tranches with unique identities; amounts must reconcile to dated credits less assessed tax, interest and penalties. At most 500. |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[]` | object |  |  |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].amount` | string |  | CAD cash principal of this refund or repayment tranche. Security is captured separately and earns no refund interest. |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].anticipatedPaymentId` | string |  | Existing line 082 payment identity referenced by the anticipatedReassessment adjustment and funding this positive non-interest-bearing allocation. The backend identifies a unique eligible payment automatically. With multiple possible sources, identify the actual source and split a tranche when multiple payments fund it. Omit for nil. The result retains the matched payment identity. |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].aroseOn` | string |  | Actual overpayment date for ordinary/special-refund reconciliation. Disputed repayment interest instead derives the hypothetical-overpayment day under47(4)(c) from dated account credits. |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].confirmed` | boolean |  | Confirm this tranche; edits clear confirmation. |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].disputedRepayment` | object |  | Reviewed47(2.1) assessment, cash, security, objection/appeal, written request and collection/court restrictions. Security earns no refund interest. |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].disputedRepayment.appealFiledOn` | string |  | Reviewed appealFiledOn fact for ACTA47(2.1)/(4)(c). |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].disputedRepayment.assessedAmount` | string |  | Reviewed assessedAmount fact for ACTA47(2.1)/(4)(c). Exact nonnegative CAD amount, supported by the dated account/assessment record. |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].disputedRepayment.assessmentId` | string |  | Reviewed assessmentId fact for ACTA47(2.1)/(4)(c). |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].disputedRepayment.assessmentResponseOn` | string |  | Reviewed assessmentResponseOn fact for ACTA47(2.1)/(4)(c). |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].disputedRepayment.collectionAuthorized` | boolean \| null |  | Reviewed collectionAuthorized fact for ACTA47(2.1)/(4)(c). |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].disputedRepayment.confirmed` | boolean |  | Reviewed confirmed fact for ACTA47(2.1)/(4)(c). Explicit confirmation plus evidenceRef is required; edits clear it. |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].disputedRepayment.courtProhibitedAmount` | string |  | Reviewed courtProhibitedAmount fact for ACTA47(2.1)/(4)(c). Exact nonnegative CAD amount, supported by the dated account/assessment record. |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].disputedRepayment.evidenceRef` | string |  | Reviewed evidenceRef fact for ACTA47(2.1)/(4)(c). |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].disputedRepayment.largeCorporation` | boolean \| null |  | Reviewed largeCorporation fact for ACTA47(2.1)/(4)(c). |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].disputedRepayment.notInControversy` | string |  | Reviewed notInControversy fact for ACTA47(2.1)/(4)(c). Exact nonnegative CAD amount, supported by the dated account/assessment record. |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].disputedRepayment.objectionServedOn` | string |  | Reviewed objectionServedOn fact for ACTA47(2.1)/(4)(c). |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].disputedRepayment.paidOnAssessment` | string |  | Reviewed paidOnAssessment fact for ACTA47(2.1)/(4)(c). Exact nonnegative CAD amount, supported by the dated account/assessment record. |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].disputedRepayment.requestReceivedOn` | string |  | Reviewed requestReceivedOn fact for ACTA47(2.1)/(4)(c). |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].disputedRepayment.responseStatus` | string |  | Reviewed responseStatus fact for ACTA47(2.1)/(4)(c). |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].disputedRepayment.route` | string |  | Reviewed route fact for ACTA47(2.1)/(4)(c). |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].disputedRepayment.securitySurrendered` | string |  | Reviewed securitySurrendered fact for ACTA47(2.1)/(4)(c). Exact nonnegative CAD amount, supported by the dated account/assessment record. |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].disputedRepayment.securityValue` | string |  | Reviewed securityValue fact for ACTA47(2.1)/(4)(c). Exact nonnegative CAD amount, supported by the dated account/assessment record. |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].disputedRepayment.taxShelterGift` | boolean \| null |  | Reviewed taxShelterGift fact for ACTA47(2.1)/(4)(c). |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].evidenceRef` | string |  | Account evidence for principal, origin and settlement; maximum 500 characters. |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].id` | string |  | Unique overpayment tranche identity, maximum 100 characters. |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].kind` | string |  | Ordinary overpayment, disputedRepayment under47(2.1), or specialRefund under47(4.31). All amounts and security values are CAD. |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].nonInterestBearingAmount` | string |  | CAD principal allocated by TRA from a payment held in anticipation of reassessment. Required, including explicit nil, when both ordinary and held funds could finance the tranche. Omit when dated credits establish wholly held or wholly ordinary funding. Must not exceed the tranche or identified line 082 payment. This portion earns no refund interest under CT-2R11 paragraph72; statutory disputed and special repayments retain ACTA47 treatment. |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].objectionReduction` | object |  | Reviewed47(4.21) reassessment and three statutory predicates; interest is reduced by min(5% of qualifying interest,$10000), once per reassessment. |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].objectionReduction.albertaObjectionFiled` | boolean \| null |  | Reviewed albertaObjectionFiled fact for ACTA47(4.21); match the reassessment identity across all of its refund tranches. |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].objectionReduction.assessmentActionReassessment` | boolean \| null |  | Reviewed assessmentActionReassessment fact for ACTA47(4.21); match the reassessment identity across all of its refund tranches. |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].objectionReduction.confirmed` | boolean |  | Reviewed confirmed fact for ACTA47(4.21); match the reassessment identity across all of its refund tranches. Explicit confirmation plus evidenceRef is required; edits clear it. |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].objectionReduction.evidenceRef` | string |  | Reviewed evidenceRef fact for ACTA47(4.21); match the reassessment identity across all of its refund tranches. |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].objectionReduction.otherJurisdictionLargeCorporationObjection` | boolean \| null |  | Reviewed otherJurisdictionLargeCorporationObjection fact for ACTA47(4.21); match the reassessment identity across all of its refund tranches. |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].objectionReduction.reassessmentId` | string |  | Reviewed reassessmentId fact for ACTA47(4.21); match the reassessment identity across all of its refund tranches. |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].satisfactoryApplicationReceivedOn` | string |  | Actual TRA receipt of the satisfactory application/notification: the47(4.31) interest start, without the ordinary return/balance-due floor. |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].section4111AssessmentConfirmed` | boolean |  | Confirm the overpayment was determined by reason of41(1.1), for47(2.5)/(4.31). |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].settledOn` | string |  | Actual refund or application date, YYYY-MM-DD; omit while outstanding through review. |
| `abAt1Inputs.calculation.obligations.refundableCreditEvents` | array |  | At most 500 individually reviewed effective-credit events for jacket 129/085/086/115/087. Each line total must reconcile exactly, separately from line 082. |
| `abAt1Inputs.calculation.obligations.refundableCreditEvents[]` | object |  |  |
| `abAt1Inputs.calculation.obligations.refundableCreditEvents[].amount` | string |  | Exact nonnegative decimal text, below 1e18 with at most 12 decimal places; no per-entry rounding or float conversion. |
| `abAt1Inputs.calculation.obligations.refundableCreditEvents[].confirmed` | boolean |  | True only after reviewing the stated facts against the evidence; clear on dependent input changes. |
| `abAt1Inputs.calculation.obligations.refundableCreditEvents[].effectiveDate` | string |  | TRA effective receipt or application date as YYYY-MM-DD, not the date a payment instruction was sent. |
| `abAt1Inputs.calculation.obligations.refundableCreditEvents[].evidenceRef` | string |  | Supporting record reference, at most 500 characters; required with every reviewed fact or roster. |
| `abAt1Inputs.calculation.obligations.refundableCreditEvents[].id` | string |  | Reviewed Alberta id fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.obligations.refundableCreditEvents[].line` | string |  | Refundable Alberta jacket credit line, or sred for historical gross Schedule9.110 before recapture. This is an account-event identity, not a NetFile code. Current-tax SR&ED/QET portions use the statutory balance-due day; excess portions use the later claim/application receipt date. |
| `abAt1Inputs.calculation.obligations.section362Notices` | array |  | Retained CRA/Quebec assessments and loss determinations, or discovered Alberta errors under ACTA s.36.2. At most 100. Upload the notices in CRA assessments; review Alberta effect and retain the reference separately from actual TRA receipt. |
| `abAt1Inputs.calculation.obligations.section362Notices[]` | object |  |  |
| `abAt1Inputs.calculation.obligations.section362Notices[].albertaCalculationAffected` | boolean \| null |  | Reviewed determination whether the notice or error changes Alberta tax or credits. Unknown remains held; an explicit no uses the statutory no-change exception. |
| `abAt1Inputs.calculation.obligations.section362Notices[].confirmed` | boolean |  | Confirm the notice, Alberta effect and actual receipt/action facts. Editing clears confirmation. |
| `abAt1Inputs.calculation.obligations.section362Notices[].evidenceRef` | string |  | Reference to the notice kept in CRA assessments, or to the discovered-error review, maximum 500 characters. |
| `abAt1Inputs.calculation.obligations.section362Notices[].id` | string |  | Stable unique notice/error identity, maximum 100 characters. |
| `abAt1Inputs.calculation.obligations.section362Notices[].jurisdiction` | string |  | CRA or Quebec for notices; Alberta for a discovered return error. |
| `abAt1Inputs.calculation.obligations.section362Notices[].kind` | string |  | assessment, reassessment, lossDetermination, lossRedetermination, or discoveredError. Only the last concerns an Alberta return. |
| `abAt1Inputs.calculation.obligations.section362Notices[].normalReassessmentExpiresOn` | string |  | Reviewed normal reassessment expiry, YYYY-MM-DD. Required for discovered-error applicability and the s.43(1.2) review limit. |
| `abAt1Inputs.calculation.obligations.section362Notices[].traActedOn` | string |  | Actual date TRA assessed or determined credits based on the other-jurisdiction notice, discharging notification under s.36.2. A forecast or source upload is insufficient. |
| `abAt1Inputs.calculation.obligations.section362Notices[].traReceivedOn` | string |  | Actual TRA receipt of the required information, YYYY-MM-DD, distinct from uploading the source evidence. |
| `abAt1Inputs.calculation.obligations.section362Notices[].triggerDate` | string |  | Actual notice issue date or error-discovery date, YYYY-MM-DD. The backend adds ninety days to the later of this and the filing deadline. |
| `abAt1Inputs.calculation.obligations.specialBaseAdjustments` | string |  | Review of CT-2R11 paragraphs 57-59 instalment-base exceptions. None permits ordinary bases; wind-ups, rollovers, mutual-fund reductions and unknown status remain explicitly held. |
| `abAt1Inputs.calculation.ordinaryTaxTreatmentConfirmed` | boolean \| null |  | Confirms ordinary taxable-corporation treatment. Exempt and partially exempt calculations remain unavailable in this workpaper. |
| `abAt1Inputs.calculation.otherAdjustments` | object |  | Schedule 12 lines 040/041: include corresponding Alberta/federal items as pairs. An absent or explicitly excluded item contributes neither side. Active schedules own their Alberta components, including holds. |
| `abAt1Inputs.calculation.otherAdjustments.capitalGainsAndAbil` | object |  | Reviewed signed taxable Alberta capital gains plus negative ABIL when Schedule 18 is not active. With Schedule 18 active its computed 076+094 replaces this amount. |
| `abAt1Inputs.calculation.otherAdjustments.capitalGainsAndAbil.amount` | string |  | Exact signed Alberta contribution, except resource deficits and foreign-tax deductions are nonnegative magnitudes. An included nil requires evidence; absence excludes both sides. |
| `abAt1Inputs.calculation.otherAdjustments.capitalGainsAndAbil.confirmed` | boolean |  | Confirm this Alberta amount after reviewing inclusion and supporting evidence. |
| `abAt1Inputs.calculation.otherAdjustments.capitalGainsAndAbil.evidenceRef` | string |  | Supporting reference for this specific Alberta component. |
| `abAt1Inputs.calculation.otherAdjustments.capitalGainsAndAbil.included` | boolean |  | Explicitly include this reviewed item in both lines 040/041, or exclude both sides. Active S18/S15/S4 producer conditions replace this answer for their component. Retained legacy amounts need a fresh inclusion answer. |
| `abAt1Inputs.calculation.otherAdjustments.foreignAffiliateAdjustment` | object |  | Reviewed signed Alberta contribution due to ITA s.152(6.1), paired only when included with negative canonical federal S1 line 218. Retains independent Alberta evidence; no automatic Alberta foreign-affiliate calculation. |
| `abAt1Inputs.calculation.otherAdjustments.foreignAffiliateAdjustment.amount` | string |  | Exact signed Alberta contribution, except resource deficits and foreign-tax deductions are nonnegative magnitudes. An included nil requires evidence; absence excludes both sides. |
| `abAt1Inputs.calculation.otherAdjustments.foreignAffiliateAdjustment.confirmed` | boolean |  | Confirm this Alberta amount after reviewing inclusion and supporting evidence. |
| `abAt1Inputs.calculation.otherAdjustments.foreignAffiliateAdjustment.evidenceRef` | string |  | Supporting reference for this specific Alberta component. |
| `abAt1Inputs.calculation.otherAdjustments.foreignAffiliateAdjustment.included` | boolean |  | Explicitly include this reviewed item in both lines 040/041, or exclude both sides. Active S18/S15/S4 producer conditions replace this answer for their component. Retained legacy amounts need a fresh inclusion answer. |
| `abAt1Inputs.calculation.otherAdjustments.foreignAffiliateIncome` | object |  | Reviewed signed foreign-affiliate discretionary income component with its own separately evidenced federal counterpart. Exclude the separately captured s.152(6.1) adjustment from both sides of this pair. |
| `abAt1Inputs.calculation.otherAdjustments.foreignAffiliateIncome.amount` | string |  | Exact signed Alberta contribution, except resource deficits and foreign-tax deductions are nonnegative magnitudes. An included nil requires evidence; absence excludes both sides. |
| `abAt1Inputs.calculation.otherAdjustments.foreignAffiliateIncome.confirmed` | boolean |  | Confirm this Alberta amount after reviewing inclusion and supporting evidence. |
| `abAt1Inputs.calculation.otherAdjustments.foreignAffiliateIncome.evidenceRef` | string |  | Supporting reference for this specific Alberta component. |
| `abAt1Inputs.calculation.otherAdjustments.foreignAffiliateIncome.federal` | object |  | Separately evidenced reviewed signed federal counterpart; resource deficit additions must be nonnegative and restricted to the corresponding included Alberta deficits, excluding unrelated S1 additions. |
| `abAt1Inputs.calculation.otherAdjustments.foreignAffiliateIncome.federal.amount` | string |  | Exact decimal text for the corresponding federal amount; no binary floats or aggregate S1 amount D. |
| `abAt1Inputs.calculation.otherAdjustments.foreignAffiliateIncome.federal.confirmed` | boolean |  | Confirm the federal counterpart independently of the Alberta amount. |
| `abAt1Inputs.calculation.otherAdjustments.foreignAffiliateIncome.federal.evidenceRef` | string |  | Independent supporting reference for this federal counterpart and its correspondence to the Alberta item. |
| `abAt1Inputs.calculation.otherAdjustments.foreignAffiliateIncome.included` | boolean |  | Explicitly include this reviewed item in both lines 040/041, or exclude both sides. Active S18/S15/S4 producer conditions replace this answer for their component. Retained legacy amounts need a fresh inclusion answer. |
| `abAt1Inputs.calculation.otherAdjustments.foreignTaxDeduction` | object |  | Reviewed nonnegative ACTA 8(2.2) deduction when S4 is absent; otherwise S4 supplies the total. Included only when total Alberta/federal deductions differ; both sides enter negatively. |
| `abAt1Inputs.calculation.otherAdjustments.foreignTaxDeduction.amount` | string |  | Exact signed Alberta contribution, except resource deficits and foreign-tax deductions are nonnegative magnitudes. An included nil requires evidence; absence excludes both sides. |
| `abAt1Inputs.calculation.otherAdjustments.foreignTaxDeduction.confirmed` | boolean |  | Confirm this Alberta amount after reviewing inclusion and supporting evidence. |
| `abAt1Inputs.calculation.otherAdjustments.foreignTaxDeduction.evidenceRef` | string |  | Supporting reference for this specific Alberta component. |
| `abAt1Inputs.calculation.otherAdjustments.foreignTaxDeduction.included` | boolean |  | Explicitly include this reviewed item in both lines 040/041, or exclude both sides. Active S18/S15/S4 producer conditions replace this answer for their component. Retained legacy amounts need a fresh inclusion answer. |
| `abAt1Inputs.calculation.otherAdjustments.otherDiscretionary` | object |  | Reviewed signed pair for discretionary account items not specifically listed on Schedule 12. Do not duplicate any other included component. |
| `abAt1Inputs.calculation.otherAdjustments.otherDiscretionary.amount` | string |  | Exact signed Alberta contribution, except resource deficits and foreign-tax deductions are nonnegative magnitudes. An included nil requires evidence; absence excludes both sides. |
| `abAt1Inputs.calculation.otherAdjustments.otherDiscretionary.confirmed` | boolean |  | Confirm this Alberta amount after reviewing inclusion and supporting evidence. |
| `abAt1Inputs.calculation.otherAdjustments.otherDiscretionary.evidenceRef` | string |  | Supporting reference for this specific Alberta component. |
| `abAt1Inputs.calculation.otherAdjustments.otherDiscretionary.federal` | object |  | Separately evidenced reviewed signed federal counterpart; resource deficit additions must be nonnegative and restricted to the corresponding included Alberta deficits, excluding unrelated S1 additions. |
| `abAt1Inputs.calculation.otherAdjustments.otherDiscretionary.federal.amount` | string |  | Exact decimal text for the corresponding federal amount; no binary floats or aggregate S1 amount D. |
| `abAt1Inputs.calculation.otherAdjustments.otherDiscretionary.federal.confirmed` | boolean |  | Confirm the federal counterpart independently of the Alberta amount. |
| `abAt1Inputs.calculation.otherAdjustments.otherDiscretionary.federal.evidenceRef` | string |  | Independent supporting reference for this federal counterpart and its correspondence to the Alberta item. |
| `abAt1Inputs.calculation.otherAdjustments.otherDiscretionary.included` | boolean |  | Explicitly include this reviewed item in both lines 040/041, or exclude both sides. Active S18/S15/S4 producer conditions replace this answer for their component. Retained legacy amounts need a fresh inclusion answer. |
| `abAt1Inputs.calculation.otherAdjustments.resourceDeficits` | object |  | Reviewed nonnegative Alberta C/D/F/G/H resource deficit total when Schedule 15 is not active; its active producer replaces this amount. |
| `abAt1Inputs.calculation.otherAdjustments.resourceDeficits.amount` | string |  | Exact signed Alberta contribution, except resource deficits and foreign-tax deductions are nonnegative magnitudes. An included nil requires evidence; absence excludes both sides. |
| `abAt1Inputs.calculation.otherAdjustments.resourceDeficits.confirmed` | boolean |  | Confirm this Alberta amount after reviewing inclusion and supporting evidence. |
| `abAt1Inputs.calculation.otherAdjustments.resourceDeficits.evidenceRef` | string |  | Supporting reference for this specific Alberta component. |
| `abAt1Inputs.calculation.otherAdjustments.resourceDeficits.federal` | object |  | Separately evidenced federal resource deficit additions when no canonical federal S12 result exists. The canonical per-pool grossRecovery less recoveryInBookIncome takes precedence; invalid/provisional producers hold. Exclude unrelated S1 additions and foreign disposition income. |
| `abAt1Inputs.calculation.otherAdjustments.resourceDeficits.federal.amount` | string |  | Exact decimal text for the corresponding federal amount; no binary floats or aggregate S1 amount D. |
| `abAt1Inputs.calculation.otherAdjustments.resourceDeficits.federal.confirmed` | boolean |  | Confirm the federal counterpart independently of the Alberta amount. |
| `abAt1Inputs.calculation.otherAdjustments.resourceDeficits.federal.evidenceRef` | string |  | Independent supporting reference for this federal counterpart and its correspondence to the Alberta item. |
| `abAt1Inputs.calculation.otherAdjustments.resourceDeficits.included` | boolean |  | Explicitly include this reviewed item in both lines 040/041, or exclude both sides. Active S18/S15/S4 producer conditions replace this answer for their component. Retained legacy amounts need a fresh inclusion answer. |
| `abAt1Inputs.calculation.otherExplanation` | string |  | Supporting explanation for Schedule 12 line 040. |
| `abAt1Inputs.calculation.otherProvinceCapitalTax` | object |  | Complete characterization of other-province tax liabilities. Replaces the reviewed line 042 amount when present; an incomplete roster remains held. |
| `abAt1Inputs.calculation.otherProvinceCapitalTax.complete` | boolean |  | Confirm the roster includes all relevant tax liabilities, or is explicitly empty when none exist. |
| `abAt1Inputs.calculation.otherProvinceCapitalTax.confirmed` | boolean |  | Confirm the complete characterization after reviewing its evidence; clear when the roster or period changes. |
| `abAt1Inputs.calculation.otherProvinceCapitalTax.evidenceRef` | string |  | Supporting reference for the complete characterization. |
| `abAt1Inputs.calculation.otherProvinceCapitalTax.liabilities` | array |  | Unique tax liabilities, classified separately as capital tax or other business tax. Never use all GIFI 8762 as capital tax. |
| `abAt1Inputs.calculation.otherProvinceCapitalTax.liabilities[]` | object |  | One separately identified tax liability and its federal deduction treatment. |
| `abAt1Inputs.calculation.otherProvinceCapitalTax.liabilities[].amount` | string |  | Exact nonnegative decimal text for this liability. |
| `abAt1Inputs.calculation.otherProvinceCapitalTax.liabilities[].character` | string |  | Capital tax or other business tax, established from the supporting tax assessment or workpaper. |
| `abAt1Inputs.calculation.otherProvinceCapitalTax.liabilities[].confirmed` | boolean |  | Confirm after reviewing the liability, jurisdiction, tax character and federal treatment; clear when any changes. |
| `abAt1Inputs.calculation.otherProvinceCapitalTax.liabilities[].deductedFederally` | boolean \| null |  | Whether this actual liability was deducted in arriving at the canonical federal net income. Only deducted capital tax enters Schedule 12 line 042. |
| `abAt1Inputs.calculation.otherProvinceCapitalTax.liabilities[].evidenceRef` | string |  | Supporting tax assessment or workpaper reference for the liability and characterization. |
| `abAt1Inputs.calculation.otherProvinceCapitalTax.liabilities[].id` | string |  | Stable unique liability identity. |
| `abAt1Inputs.calculation.otherProvinceCapitalTax.liabilities[].jurisdiction` | string |  | Canadian province or territory other than Alberta to which this liability relates. |
| `abAt1Inputs.calculation.payments` | object |  | Complete dated CAD credits to the Alberta income-tax account for this taxation year. Replaces reviewed jacket 082 whenever present; incomplete entries never fall back to the legacy total. |
| `abAt1Inputs.calculation.payments.asOf` | string |  | Actual reconciliation/statement date as YYYY-MM-DD. All effective credits must be on or before this date. |
| `abAt1Inputs.calculation.payments.complete` | boolean |  | Confirms the roster includes all account credits relevant to this reconciliation date. |
| `abAt1Inputs.calculation.payments.confirmed` | boolean |  | True only after reviewing the stated facts against the evidence; clear on dependent input changes. |
| `abAt1Inputs.calculation.payments.currency` | string |  | Reviewed Alberta currency fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.payments.entries` | array |  | At most 500 individually evidenced Alberta account credits. An explicitly reviewed empty roster establishes nil. |
| `abAt1Inputs.calculation.payments.entries[]` | object |  |  |
| `abAt1Inputs.calculation.payments.entries[].amount` | string |  | Exact nonnegative decimal text, below 1e18 with at most 12 decimal places; no per-entry rounding or float conversion. |
| `abAt1Inputs.calculation.payments.entries[].confirmed` | boolean |  | True only after reviewing the stated facts against the evidence; clear on dependent input changes. |
| `abAt1Inputs.calculation.payments.entries[].effectiveDate` | string |  | TRA effective receipt or application date as YYYY-MM-DD, not the date a payment instruction was sent. |
| `abAt1Inputs.calculation.payments.entries[].evidenceRef` | string |  | Supporting record reference, at most 500 characters; required with every reviewed fact or roster. |
| `abAt1Inputs.calculation.payments.entries[].id` | string |  | Reviewed Alberta id fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.payments.entries[].kind` | string |  | Reviewed Alberta kind fact; bounded capture validated against TRA11722 rev 2025-07 and Chapter 3 v2026.4. Unanswered facts remain held. |
| `abAt1Inputs.calculation.payments.entries[].notReportedElsewhereConfirmed` | boolean |  | Confirms this account credit is not also reported as IEG, IDMTC, capital gains refund, FTTC or QET on another jacket line. |
| `abAt1Inputs.calculation.payments.entries[].sourceYearEnd` | string |  | Prior taxation-year end for a prior-year overpayment applied; required only for that credit kind. |
| `abAt1Inputs.calculation.payments.entries[].taxationYearEnd` | string |  | Year to which TRA credited this amount. Must match the canonical current taxation-year end. |
| `abAt1Inputs.calculation.payments.evidenceRef` | string |  | Supporting record reference, at most 500 characters; required with every reviewed fact or roster. |
| `abAt1Inputs.calculation.precedingYearEnds` | array |  | The three actual preceding taxation-year ends, newest first; do not subtract calendar years from the current end. |
| `abAt1Inputs.calculation.precedingYearEnds[]` | string |  |  |
| `abAt1Inputs.calculation.research` | object |  | Independent Alberta Schedule 16 preparation inputs. When present, its calculation owns Schedule 12 line 034; an incomplete workpaper never falls back to a reviewed component. |
| `abAt1Inputs.calculation.research.confirmed` | boolean |  | Reviewed Alberta Schedule 16 workpaper. All amounts retain their separate evidence and confirmation. |
| `abAt1Inputs.calculation.research.continuity` | string |  | Declared Alberta continuity case. Only ordinary continuity is computed; amalgamation, wind-up, entry/re-entry, currency and exempt-status transitions remain held. |
| `abAt1Inputs.calculation.research.controlBusinessId` | string |  | Alberta transition evidence and statutory restrictions; an unanswered review remains held. |
| `abAt1Inputs.calculation.research.controlBusinesses` | array |  | One to 500 business segments under adopted ITA 37(6.1). Original pools and prior absorption reconcile to their reviewed totals; business deductions reconcile to line 020. Each business income stream must exclude income counted for another business. |
| `abAt1Inputs.calculation.research.controlBusinesses[]` | object |  |  |
| `abAt1Inputs.calculation.research.controlBusinesses[].businessId` | string |  | Unique shared transition business-stream identity, at most 1000 characters. |
| `abAt1Inputs.calculation.research.controlBusinesses[].confirmed` | boolean |  | Confirmation of the business segment and its complete allocation evidence. |
| `abAt1Inputs.calculation.research.controlBusinesses[].deductionClaim` | object |  | Current s.37 deduction attributable to this business; all business amounts sum to Schedule 16 line 020. |
| `abAt1Inputs.calculation.research.controlBusinesses[].deductionClaim.amount` | string |  | Nonnegative exact decimal text, at most 80 characters. |
| `abAt1Inputs.calculation.research.controlBusinesses[].deductionClaim.confirmed` | boolean |  | Preparer confirmation of the business deduction allocation. |
| `abAt1Inputs.calculation.research.controlBusinesses[].deductionClaim.evidenceRef` | string |  | Current business deduction allocation reference, at most 1000 characters. |
| `abAt1Inputs.calculation.research.controlBusinesses[].evidenceRef` | string |  | Business pool and nonduplicated income allocation evidence, at most 1000 characters. |
| `abAt1Inputs.calculation.research.controlBusinesses[].originalPreControlPool` | object |  | Independent Alberta element A for this business immediately before the last loss restriction event, under ITA 37(6.1)(a). |
| `abAt1Inputs.calculation.research.controlBusinesses[].originalPreControlPool.amount` | string |  | Nonnegative exact decimal text, at most 80 characters. |
| `abAt1Inputs.calculation.research.controlBusinesses[].originalPreControlPool.confirmed` | boolean |  | Preparer confirmation of this business pool and its evidence. |
| `abAt1Inputs.calculation.research.controlBusinesses[].originalPreControlPool.evidenceRef` | string |  | Supporting document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.research.controlBusinesses[].predecessorId` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.research.controlBusinesses[].priorQualifyingAbsorption` | object |  | Sum of prior-year lesser-of qualifying business income and its s.37 deduction under ITA 37(6.1)(b)(ii), capped at the original business pool. |
| `abAt1Inputs.calculation.research.controlBusinesses[].priorQualifyingAbsorption.amount` | string |  | Nonnegative exact decimal text, at most 80 characters. |
| `abAt1Inputs.calculation.research.controlBusinesses[].priorQualifyingAbsorption.confirmed` | boolean |  | Preparer confirmation of prior qualifying absorption. |
| `abAt1Inputs.calculation.research.controlBusinesses[].priorQualifyingAbsorption.evidenceRef` | string |  | Prior business income and deduction reconciliation reference, at most 1000 characters. |
| `abAt1Inputs.calculation.research.deductionClaim` | object |  | Reviewed Alberta discretionary deduction at line 020, limited to available line 018. |
| `abAt1Inputs.calculation.research.deductionClaim.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.research.deductionClaim.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.research.deductionClaim.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.research.evidenceRef` | string |  | Supporting reference for the Alberta research pool and scope, at most 1000 characters. |
| `abAt1Inputs.calculation.research.innovationEmploymentGrant` | object |  | Reviewed IEG amount, tied to jacket line 129 where available. Nonzero grant assistance ordering remains held; Schedule 29 is not computed here. |
| `abAt1Inputs.calculation.research.innovationEmploymentGrant.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.research.innovationEmploymentGrant.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.research.innovationEmploymentGrant.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.research.lossRestrictionApplies` | boolean \| null |  | Explicit current or surviving prior loss-restriction status under ITA 37(6.1); a restriction or unanswered status holds the pool. |
| `abAt1Inputs.calculation.research.openingPool` | object |  | Independent prior Alberta Schedule 16 closing pool for line 012; never copied from the federal opening pool. |
| `abAt1Inputs.calculation.research.openingPool.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.research.openingPool.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.research.openingPool.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.research.originalPreControlPool` | object |  | Alberta transition evidence and statutory restrictions; an unanswered review remains held. |
| `abAt1Inputs.calculation.research.originalPreControlPool.amount` | string |  | Independent Alberta assessed pool or prior qualifying absorption; review with its evidence. |
| `abAt1Inputs.calculation.research.originalPreControlPool.confirmed` | boolean |  | Independent Alberta assessed pool or prior qualifying absorption; review with its evidence. |
| `abAt1Inputs.calculation.research.originalPreControlPool.evidenceRef` | string |  | Independent Alberta assessed pool or prior qualifying absorption; review with its evidence. |
| `abAt1Inputs.calculation.research.priorQualifyingAbsorption` | object |  | Alberta transition evidence and statutory restrictions; an unanswered review remains held. |
| `abAt1Inputs.calculation.research.priorQualifyingAbsorption.amount` | string |  | Independent Alberta assessed pool or prior qualifying absorption; review with its evidence. |
| `abAt1Inputs.calculation.research.priorQualifyingAbsorption.confirmed` | boolean |  | Independent Alberta assessed pool or prior qualifying absorption; review with its evidence. |
| `abAt1Inputs.calculation.research.priorQualifyingAbsorption.evidenceRef` | string |  | Independent Alberta assessed pool or prior qualifying absorption; review with its evidence. |
| `abAt1Inputs.calculation.research.provincialAssistance` | object |  | Reviewed provincial assistance already included in canonical T661 429; reconciled, never deducted a second time. |
| `abAt1Inputs.calculation.research.provincialAssistance.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.research.provincialAssistance.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.research.provincialAssistance.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.research.singleBusinessPoolConfirmed` | boolean |  | Alberta transition evidence and statutory restrictions; an unanswered review remains held. |
| `abAt1Inputs.calculation.research.transferredPool` | object |  | Independent Alberta pool transfer at line 014. Nonzero transfers require the unimplemented Alberta transition calculation. |
| `abAt1Inputs.calculation.research.transferredPool.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.research.transferredPool.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.research.transferredPool.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves` | object |  | Independent Alberta Schedule 17 preparation inputs. Its totals own Schedule 12 lines 036 and 038 whenever present; no federal reserve is copied. |
| `abAt1Inputs.calculation.reserves.basisEntries` | array |  | At most 500 closed statutory reserve bases, each identifying its printed category and current/prior period, with separately reviewed terms and evidence. The backend computes the ceiling and any section 35 prior maximum; a reviewed claim never waives it. |
| `abAt1Inputs.calculation.reserves.basisEntries[]` | object |  |  |
| `abAt1Inputs.calculation.reserves.basisEntries[].armLengthCreditRisks` | boolean \| null |  | Arm length credit risks under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].armLengthWarrantyAgreement` | boolean \| null |  | Arm length warranty agreement under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].authorityRequiresActuarialClaims` | boolean \| null |  | Authority requires actuarial claims under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].basisYearStart` | string |  | Actual insurer taxation-year start, YYYY-MM-DD, at most 10 characters. Reg 1400/1404 IFRS17 rules apply to years beginning after 2022, including the retroactive S.C.2026 c.3 s.107 reinsurance adjustment. |
| `abAt1Inputs.calculation.reserves.basisEntries[].bottles` | boolean \| null |  | Bottles under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].category` | string |  | Closed selection: undeliveredGoodsAndServices, prepaidRent, returnableContainers, unpaidAmounts, insurancePolicy, bank, other. Review with the statutory basis evidence. |
| `abAt1Inputs.calculation.reserves.basisEntries[].claim` | object |  | Claim under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].claim.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].claim.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].claim.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].clauseCLoansExcludedFromOtherReserves` | boolean \| null |  | Clause c loans excluded from other reserves under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].deferredDueDate` | string |  | Deferred due date, YYYY-MM-DD, at most 10 characters; the backend applies the statutory timing rule. |
| `abAt1Inputs.calculation.reserves.basisEntries[].evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].exemptInYearOrFollowingYear` | boolean \| null |  | Exempt in year or following year under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].federalDeductionStatus` | string |  | Closed selection: deductionMade, noDeduction. Review with the statutory basis evidence. |
| `abAt1Inputs.calculation.reserves.basisEntries[].federalIncomeInclusionDescription` | string |  | Exact unique description of the canonical federal S1 other-addition row (605/295) for Reg 1400(2)/1404(2) policy income. Selects the canonical amount by identity; never a keyed federal income amount. Required for a negative Alberta prescribed reserve. |
| `abAt1Inputs.calculation.reserves.basisEntries[].federalOtherReserveIsOnlyLifePolicy` | boolean \| null |  | Federal other reserve is only life policy under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].federalOtherReserveIsOnlyNonLifePolicy` | boolean \| null |  | Explicit source classification that canonical federal S13 box 240 contains only this non-life policy reserve. A mixed total cannot establish its component; no federal amount is re-entered. |
| `abAt1Inputs.calculation.reserves.basisEntries[].financialInstitutionOrLendingBusiness` | boolean \| null |  | Financial institution or lending business under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].futureObligation` | boolean \| null |  | Future obligation under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].id` | string |  | Unique source identity within this period, at most 1000 characters. A contract or reserve source cannot be counted twice. |
| `abAt1Inputs.calculation.reserves.basisEntries[].insuranceBusinessInCanada` | boolean \| null |  | Insurance business in canada under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].insuranceContractEnd` | string |  | Insurance contract end, YYYY-MM-DD, at most 10 characters; the backend applies the statutory timing rule. |
| `abAt1Inputs.calculation.reserves.basisEntries[].insuranceContractIsLife` | boolean \| null |  | Insurance contract is life under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].insuranceContractStart` | string |  | Insurance contract start, YYYY-MM-DD, at most 10 characters; the backend applies the statutory timing rule. |
| `abAt1Inputs.calculation.reserves.basisEntries[].insuranceDefinitionsConfirmed` | boolean |  | Review the ITA 138(12) statutory actuarial amounts, IFRS assumptions, reinsurance netting and excluded-policy scope under Reg 1402/1406. This does not waive the computed ceiling. |
| `abAt1Inputs.calculation.reserves.basisEntries[].insurancePremiumIncurredDate` | string |  | Insurance premium incurred date, YYYY-MM-DD, at most 10 characters; the backend applies the statutory timing rule. |
| `abAt1Inputs.calculation.reserves.basisEntries[].insurerCarriesOnBusinessInCanada` | boolean \| null |  | Insurer carries on business in canada under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].kind` | string |  | Closed selection: goods, services, foodDrink, transportation, prepaidRent, containers, instalmentRealProperty, instalmentOtherProperty, manufacturerWarranty, insuranceAgentCommissions, bankImpairedLoans, bankCreditRisks, lifeInsurance, nonLifeInsurance. Review with the statutory basis evidence. |
| `abAt1Inputs.calculation.reserves.basisEntries[].lendingOrInsuranceBusiness` | boolean \| null |  | Lending or insurance business under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].manufacturerOrRelatedManufacturer` | boolean \| null |  | Manufacturer or related manufacturer under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].nonLifeInsuranceBusiness` | boolean \| null |  | Non life insurance business under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].nonResidentWithoutCanadianBusiness` | boolean \| null |  | Non resident without canadian business under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].other1383aDeductionsEqualFederal` | boolean \| null |  | Other1383a deductions equal federal under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].period` | string |  | Closed selection: current, prior. Review with the statutory basis evidence. |
| `abAt1Inputs.calculation.reserves.basisEntries[].prescribedBankReservesApply` | boolean \| null |  | Prescribed bank reserves apply under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].purchaserRelationship` | string |  | Closed selection: unrelated, controlledBySeller, controlsSeller, commonControl, majorityInterestPartnership. Review with the statutory basis evidence. |
| `abAt1Inputs.calculation.reserves.basisEntries[].qualifyingImpairedLoans` | boolean \| null |  | Qualifying impaired loans under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].receivedUnpaidClaims` | array |  | Received unpaid claims under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].receivedUnpaidClaimsComplete` | boolean |  | Received unpaid claims complete under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].receivedUnpaidClaims[]` | object |  |  |
| `abAt1Inputs.calculation.reserves.basisEntries[].receivedUnpaidClaims[].confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].receivedUnpaidClaims[].evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].receivedUnpaidClaims[].id` | string |  | Unique source identity within this period, at most 1000 characters. A contract or reserve source cannot be counted twice. |
| `abAt1Inputs.calculation.reserves.basisEntries[].receivedUnpaidClaims[].policyLiability` | object |  | Policy liability under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].receivedUnpaidClaims[].policyLiability.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].receivedUnpaidClaims[].policyLiability.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].receivedUnpaidClaims[].policyLiability.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].receivedUnpaidClaims[].receivedDate` | string |  | Received date under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].receivedUnpaidClaims[].reportedReserve` | object |  | Reported reserve under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].receivedUnpaidClaims[].reportedReserve.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].receivedUnpaidClaims[].reportedReserve.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].receivedUnpaidClaims[].reportedReserve.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].requiredToReportToOsfi` | boolean \| null |  | Required to report to osfi under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].saleDate` | string |  | Sale date, YYYY-MM-DD, at most 10 characters; the backend applies the statutory timing rule. |
| `abAt1Inputs.calculation.reserves.basisEntries[].section20_7Exclusion` | string |  | Closed selection: none, guaranteeIndemnityWarranty, cashMethod, insurance, reclamation. Review with the statutory basis evidence. |
| `abAt1Inputs.calculation.reserves.basisEntries[].sectoralReservesExcluded` | boolean \| null |  | Sectoral reserves excluded under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms` | object |  | Terms under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.commissionIncludedInIncome` | object |  | Commission included in income under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.commissionIncludedInIncome.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.commissionIncludedInIncome.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.commissionIncludedInIncome.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.contractualServiceMargin` | object |  | Contractual service margin under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.contractualServiceMargin.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.contractualServiceMargin.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.contractualServiceMargin.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.designatedAcquisitionDiscount` | object |  | Designated acquisition discount under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.designatedAcquisitionDiscount.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.designatedAcquisitionDiscount.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.designatedAcquisitionDiscount.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.designatedAmortizedCost` | object |  | Designated amortized cost under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.designatedAmortizedCost.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.designatedAmortizedCost.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.designatedAmortizedCost.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.designatedBadDebtAdjustment` | object |  | Designated bad debt adjustment under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.designatedBadDebtAdjustment.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.designatedBadDebtAdjustment.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.designatedBadDebtAdjustment.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.designatedReportedReserve` | object |  | Designated reported reserve under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.designatedReportedReserve.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.designatedReportedReserve.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.designatedReportedReserve.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.earthquakeReasonable` | object |  | Earthquake reasonable under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.earthquakeReasonable.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.earthquakeReasonable.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.earthquakeReasonable.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.earthquakeReported` | object |  | Earthquake reported under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.earthquakeReported.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.earthquakeReported.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.earthquakeReported.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.expectedRepayments` | object |  | Expected repayments under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.expectedRepayments.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.expectedRepayments.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.expectedRepayments.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.futurePeriodRent` | object |  | Future period rent under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.futurePeriodRent.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.futurePeriodRent.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.futurePeriodRent.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.gaapCreditRiskReserve` | object |  | Gaap credit risk reserve under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.gaapCreditRiskReserve.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.gaapCreditRiskReserve.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.gaapCreditRiskReserve.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.gaapImpairmentAllowance` | object |  | Gaap impairment allowance under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.gaapImpairmentAllowance.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.gaapImpairmentAllowance.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.gaapImpairmentAllowance.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.groupRefundPremiums` | object |  | Group refund premiums under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.groupRefundPremiums.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.groupRefundPremiums.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.groupRefundPremiums.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.groupRefundReasonable` | object |  | Group refund reasonable under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.groupRefundReasonable.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.groupRefundReasonable.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.groupRefundReasonable.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.groupRefundReported` | object |  | Group refund reported under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.groupRefundReported.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.groupRefundReported.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.groupRefundReported.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.groupTermUnearnedPremiums` | object |  | Group term unearned premiums under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.groupTermUnearnedPremiums.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.groupTermUnearnedPremiums.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.groupTermUnearnedPremiums.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.guaranteeFund` | object |  | Guarantee fund under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.guaranteeFund.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.guaranteeFund.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.guaranteeFund.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.impairedLoanReasonableReserve` | object |  | Impaired loan reasonable reserve under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.impairedLoanReasonableReserve.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.impairedLoanReasonableReserve.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.impairedLoanReasonableReserve.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.includedInIncome` | object |  | Included in income under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.includedInIncome.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.includedInIncome.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.includedInIncome.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.insurancePremiumForFuturePeriod` | object |  | Insurance premium for future period under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.insurancePremiumForFuturePeriod.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.insurancePremiumForFuturePeriod.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.insurancePremiumForFuturePeriod.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.liabilityIncurredClaims` | object |  | Liability incurred claims under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.liabilityIncurredClaims.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.liabilityIncurredClaims.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.liabilityIncurredClaims.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.liabilityRemainingCoverage` | object |  | Liability remaining coverage under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.liabilityRemainingCoverage.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.liabilityRemainingCoverage.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.liabilityRemainingCoverage.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.otherClaimsLiability` | object |  | Other claims liability under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.otherClaimsLiability.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.otherClaimsLiability.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.otherClaimsLiability.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.otherRisksReasonable` | object |  | Other risks reasonable under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.otherRisksReasonable.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.otherRisksReasonable.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.otherRisksReasonable.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.otherRisksReported` | object |  | Other risks reported under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.otherRisksReported.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.otherRisksReported.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.otherRisksReported.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.policyLiability` | object |  | Policy liability under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.policyLiability.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.policyLiability.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.policyLiability.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.policyLoansAndInterest` | object |  | Policy loans and interest under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.policyLoansAndInterest.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.policyLoansAndInterest.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.policyLoansAndInterest.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.post1995RisksLiability` | object |  | Post1995 risks liability under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.post1995RisksLiability.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.post1995RisksLiability.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.post1995RisksLiability.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.post1995RisksReported` | object |  | Post1995 risks reported under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.post1995RisksReported.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.post1995RisksReported.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.post1995RisksReported.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.pre1996RisksReasonable` | object |  | Pre1996 risks reasonable under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.pre1996RisksReasonable.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.pre1996RisksReasonable.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.pre1996RisksReasonable.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.pre1996RisksReported` | object |  | Pre1996 risks reported under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.pre1996RisksReported.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.pre1996RisksReported.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.pre1996RisksReported.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.priorActualReserve` | object |  | Prior actual reserve under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.priorActualReserve.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.priorActualReserve.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.priorActualReserve.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.priorFederalPolicyReserve` | object |  | Prior federal policy reserve under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.priorFederalPolicyReserve.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.priorFederalPolicyReserve.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.priorFederalPolicyReserve.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reasonableReserve` | object |  | Reasonable reserve under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reasonableReserve.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reasonableReserve.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reasonableReserve.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reinsuranceHeld` | object |  | Reinsurance held under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reinsuranceHeld.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reinsuranceHeld.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reinsuranceHeld.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reinsuranceOtherClaims` | object |  | Reinsurance other claims under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reinsuranceOtherClaims.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reinsuranceOtherClaims.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reinsuranceOtherClaims.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reinsuranceServiceMargin` | object |  | Reinsurance service margin under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reinsuranceServiceMargin.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reinsuranceServiceMargin.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reinsuranceServiceMargin.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reportedPolicyReserve` | object |  | Reported policy reserve under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reportedPolicyReserve.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reportedPolicyReserve.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reportedPolicyReserve.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.saleProfit` | object |  | Sale profit under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.saleProfit.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.saleProfit.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.saleProfit.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.sellingPrice` | object |  | Selling price under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.sellingPrice.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.sellingPrice.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.sellingPrice.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specialUnearnedPremiums` | object |  | Special unearned premiums under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specialUnearnedPremiums.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specialUnearnedPremiums.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specialUnearnedPremiums.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specifiedAcquisitionDiscount` | object |  | Specified acquisition discount under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specifiedAcquisitionDiscount.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specifiedAcquisitionDiscount.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specifiedAcquisitionDiscount.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specifiedAmortizedCost` | object |  | Specified amortized cost under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specifiedAmortizedCost.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specifiedAmortizedCost.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specifiedAmortizedCost.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specifiedBadDebtAdjustment` | object |  | Specified bad debt adjustment under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specifiedBadDebtAdjustment.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specifiedBadDebtAdjustment.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specifiedBadDebtAdjustment.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specifiedReserveAdjustment` | object |  | Specified reserve adjustment under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specifiedReserveAdjustment.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specifiedReserveAdjustment.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specifiedReserveAdjustment.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.structuredClaimsLiability` | object |  | Structured claims liability under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.structuredClaimsLiability.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.structuredClaimsLiability.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.structuredClaimsLiability.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.structuredClaimsReported` | object |  | Structured claims reported under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.structuredClaimsReported.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.structuredClaimsReported.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.structuredClaimsReported.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.terminationRefunds` | object |  | Termination refunds under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.terminationRefunds.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.terminationRefunds.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.terminationRefunds.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unearnedCurrentReceipts` | object |  | Unearned current receipts under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unearnedCurrentReceipts.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unearnedCurrentReceipts.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unearnedCurrentReceipts.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unearnedReinsuranceCommissions` | object |  | Unearned reinsurance commissions under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unearnedReinsuranceCommissions.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unearnedReinsuranceCommissions.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unearnedReinsuranceCommissions.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unpaidAfterYearEnd` | object |  | Unpaid after year end under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unpaidAfterYearEnd.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unpaidAfterYearEnd.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unpaidAfterYearEnd.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unreportedClaimsLiability` | object |  | Unreported claims liability under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unreportedClaimsLiability.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unreportedClaimsLiability.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unreportedClaimsLiability.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unreportedClaimsReportedReserve` | object |  | Unreported claims reported reserve under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unreportedClaimsReportedReserve.amount` | string |  | Exact decimal text, at most 80 characters. Ordinary amounts are nonnegative; sale profit and statutory insurance liabilities, reported reserves, CSM and reinsurance terms retain their legal signs. Requires the separate source reference and confirmation. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unreportedClaimsReportedReserve.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unreportedClaimsReportedReserve.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.basisEntries[].warrantyOnlyGoodsOrServices` | boolean \| null |  | Warranty only goods or services under the selected adopted ITA/Regulation reserve provision; retain its evidence and explicit review. |
| `abAt1Inputs.calculation.reserves.categories` | object |  | The eight printed Alberta reserve categories, each retaining its own opening, transfer and discretionary closing amount. |
| `abAt1Inputs.calculation.reserves.categories.bank` | object |  | Separately reviewed Alberta bank reserve category; no automatic federal balance or claim. |
| `abAt1Inputs.calculation.reserves.categories.bank.closingReserve` | object |  | Independent Alberta Schedule 17 line 075. Eligibility and ceilings remain enforced or explicitly held; evidence cannot waive a hold. |
| `abAt1Inputs.calculation.reserves.categories.bank.closingReserve.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.reserves.categories.bank.closingReserve.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.reserves.categories.bank.closingReserve.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.bank.openingReserve` | object |  | Independent Alberta Schedule 17 line 015. Eligibility and ceilings remain enforced or explicitly held; evidence cannot waive a hold. |
| `abAt1Inputs.calculation.reserves.categories.bank.openingReserve.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.reserves.categories.bank.openingReserve.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.reserves.categories.bank.openingReserve.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.bank.preChangeNoEligibleReserve` | boolean |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.reserves.categories.bank.prescribedTreatment` | object |  | Reviewed classification of this category as ordinary, prescribed-bank, prescribed-life or federal-matching non-life treatment. Required per category when prescribed rules apply, including nil claims. |
| `abAt1Inputs.calculation.reserves.categories.bank.prescribedTreatment.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.categories.bank.prescribedTreatment.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.bank.prescribedTreatment.kind` | string |  | Closed selection: ordinary, bankPrescribed, lifePrescribed, nonLifeFederalMatch, mixedInsurance. Review with the statutory basis evidence. |
| `abAt1Inputs.calculation.reserves.categories.bank.transferredReserve` | object |  | Independent Alberta Schedule 17 line 045. Eligibility and ceilings remain enforced or explicitly held; evidence cannot waive a hold. |
| `abAt1Inputs.calculation.reserves.categories.bank.transferredReserve.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.reserves.categories.bank.transferredReserve.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.reserves.categories.bank.transferredReserve.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts` | object |  | Separately reviewed Alberta doubtfulDebts reserve category; no automatic federal balance or claim. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.closingReserve` | object |  | Independent Alberta Schedule 17 line 061. Eligibility and ceilings remain enforced or explicitly held; evidence cannot waive a hold. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.closingReserve.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.closingReserve.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.closingReserve.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.doubtfulDebtBasis` | object |  | Ordinary trade-debt eligibility and statutory cap evidence for Schedule 17 line 061 (ITA 20(1)(l)(i), adopted by ACTA 8(1)). |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.doubtfulDebtBasis.confirmed` | boolean |  | True only after reviewing the ordinary trade-debt eligibility and both limits. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.doubtfulDebtBasis.evidenceRef` | string |  | Alberta receivables and reasonableness evidence, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.doubtfulDebtBasis.ordinaryTradeDebts` | boolean \| null |  | True only for ordinary trade debts. Capture prescribed lending reserves in the bank category's statutory basis instead. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.doubtfulDebtBasis.previouslyIncludedInIncome` | boolean \| null |  | Confirm the doubtful debts were included in income in this or a prior taxation year. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.doubtfulDebtBasis.reasonableReserve` | object |  | Reviewed reasonable Alberta reserve limit; the closing claim cannot exceed this amount or the supporting receivables. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.doubtfulDebtBasis.reasonableReserve.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.doubtfulDebtBasis.reasonableReserve.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.doubtfulDebtBasis.reasonableReserve.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.doubtfulDebtBasis.receivableAmount` | object |  | Reviewed receivables supporting the Alberta closing doubtful-debt reserve. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.doubtfulDebtBasis.receivableAmount.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.doubtfulDebtBasis.receivableAmount.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.doubtfulDebtBasis.receivableAmount.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.openingReserve` | object |  | Independent Alberta Schedule 17 line 001. Eligibility and ceilings remain enforced or explicitly held; evidence cannot waive a hold. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.openingReserve.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.openingReserve.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.openingReserve.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.preChangeDoubtfulDebtBasis` | object |  | Independent Alberta statutory transition evidence; conflicting saved balances hold rather than being overwritten. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.preChangeDoubtfulDebtBasis.confirmed` | boolean |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.preChangeDoubtfulDebtBasis.evidenceRef` | string |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.preChangeDoubtfulDebtBasis.ordinaryTradeDebts` | boolean \| null |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.preChangeDoubtfulDebtBasis.previouslyIncludedInIncome` | boolean \| null |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.preChangeDoubtfulDebtBasis.reasonableReserve` | object |  | Independent Alberta statutory transition evidence; conflicting saved balances hold rather than being overwritten. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.preChangeDoubtfulDebtBasis.reasonableReserve.amount` | string |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.preChangeDoubtfulDebtBasis.reasonableReserve.confirmed` | boolean |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.preChangeDoubtfulDebtBasis.reasonableReserve.evidenceRef` | string |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.preChangeDoubtfulDebtBasis.receivableAmount` | object |  | Independent Alberta statutory transition evidence; conflicting saved balances hold rather than being overwritten. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.preChangeDoubtfulDebtBasis.receivableAmount.amount` | string |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.preChangeDoubtfulDebtBasis.receivableAmount.confirmed` | boolean |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.preChangeDoubtfulDebtBasis.receivableAmount.evidenceRef` | string |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.preChangeNoEligibleReserve` | boolean |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.prescribedTreatment` | object |  | Reviewed classification of this category as ordinary, prescribed-bank, prescribed-life or federal-matching non-life treatment. Required per category when prescribed rules apply, including nil claims. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.prescribedTreatment.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.prescribedTreatment.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.prescribedTreatment.kind` | string |  | Closed selection: ordinary, bankPrescribed, lifePrescribed, nonLifeFederalMatch, mixedInsurance. Review with the statutory basis evidence. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.transferredReserve` | object |  | Independent Alberta Schedule 17 line 031. Eligibility and ceilings remain enforced or explicitly held; evidence cannot waive a hold. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.transferredReserve.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.transferredReserve.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.transferredReserve.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.insurancePolicy` | object |  | Separately reviewed Alberta insurancePolicy reserve category; no automatic federal balance or claim. |
| `abAt1Inputs.calculation.reserves.categories.insurancePolicy.closingReserve` | object |  | Independent Alberta Schedule 17 line 073. Eligibility and ceilings remain enforced or explicitly held; evidence cannot waive a hold. |
| `abAt1Inputs.calculation.reserves.categories.insurancePolicy.closingReserve.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.reserves.categories.insurancePolicy.closingReserve.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.reserves.categories.insurancePolicy.closingReserve.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.insurancePolicy.openingReserve` | object |  | Independent Alberta Schedule 17 line 013. Eligibility and ceilings remain enforced or explicitly held; evidence cannot waive a hold. |
| `abAt1Inputs.calculation.reserves.categories.insurancePolicy.openingReserve.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.reserves.categories.insurancePolicy.openingReserve.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.reserves.categories.insurancePolicy.openingReserve.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.insurancePolicy.preChangeNoEligibleReserve` | boolean |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.reserves.categories.insurancePolicy.prescribedTreatment` | object |  | Reviewed classification of this category as ordinary, prescribed-bank, prescribed-life or federal-matching non-life treatment. Required per category when prescribed rules apply, including nil claims. |
| `abAt1Inputs.calculation.reserves.categories.insurancePolicy.prescribedTreatment.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.categories.insurancePolicy.prescribedTreatment.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.insurancePolicy.prescribedTreatment.kind` | string |  | Closed selection: ordinary, bankPrescribed, lifePrescribed, nonLifeFederalMatch, mixedInsurance. Review with the statutory basis evidence. |
| `abAt1Inputs.calculation.reserves.categories.insurancePolicy.transferredReserve` | object |  | Independent Alberta Schedule 17 line 043. Eligibility and ceilings remain enforced or explicitly held; evidence cannot waive a hold. |
| `abAt1Inputs.calculation.reserves.categories.insurancePolicy.transferredReserve.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.reserves.categories.insurancePolicy.transferredReserve.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.reserves.categories.insurancePolicy.transferredReserve.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.other` | object |  | Separately reviewed Alberta other reserve category; no automatic federal balance or claim. |
| `abAt1Inputs.calculation.reserves.categories.other.closingReserve` | object |  | Independent Alberta Schedule 17 line 077. Eligibility and ceilings remain enforced or explicitly held; evidence cannot waive a hold. |
| `abAt1Inputs.calculation.reserves.categories.other.closingReserve.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.reserves.categories.other.closingReserve.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.reserves.categories.other.closingReserve.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.other.openingReserve` | object |  | Independent Alberta Schedule 17 line 017. Eligibility and ceilings remain enforced or explicitly held; evidence cannot waive a hold. |
| `abAt1Inputs.calculation.reserves.categories.other.openingReserve.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.reserves.categories.other.openingReserve.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.reserves.categories.other.openingReserve.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.other.preChangeNoEligibleReserve` | boolean |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.reserves.categories.other.prescribedTreatment` | object |  | Reviewed classification of this category as ordinary, prescribed-bank, prescribed-life or federal-matching non-life treatment. Required per category when prescribed rules apply, including nil claims. |
| `abAt1Inputs.calculation.reserves.categories.other.prescribedTreatment.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.categories.other.prescribedTreatment.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.other.prescribedTreatment.kind` | string |  | Closed selection: ordinary, bankPrescribed, lifePrescribed, nonLifeFederalMatch, mixedInsurance. Review with the statutory basis evidence. |
| `abAt1Inputs.calculation.reserves.categories.other.transferredReserve` | object |  | Independent Alberta Schedule 17 line 047. Eligibility and ceilings remain enforced or explicitly held; evidence cannot waive a hold. |
| `abAt1Inputs.calculation.reserves.categories.other.transferredReserve.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.reserves.categories.other.transferredReserve.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.reserves.categories.other.transferredReserve.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.prepaidRent` | object |  | Separately reviewed Alberta prepaidRent reserve category; no automatic federal balance or claim. |
| `abAt1Inputs.calculation.reserves.categories.prepaidRent.closingReserve` | object |  | Independent Alberta Schedule 17 line 065. Eligibility and ceilings remain enforced or explicitly held; evidence cannot waive a hold. |
| `abAt1Inputs.calculation.reserves.categories.prepaidRent.closingReserve.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.reserves.categories.prepaidRent.closingReserve.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.reserves.categories.prepaidRent.closingReserve.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.prepaidRent.openingReserve` | object |  | Independent Alberta Schedule 17 line 005. Eligibility and ceilings remain enforced or explicitly held; evidence cannot waive a hold. |
| `abAt1Inputs.calculation.reserves.categories.prepaidRent.openingReserve.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.reserves.categories.prepaidRent.openingReserve.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.reserves.categories.prepaidRent.openingReserve.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.prepaidRent.preChangeNoEligibleReserve` | boolean |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.reserves.categories.prepaidRent.prescribedTreatment` | object |  | Reviewed classification of this category as ordinary, prescribed-bank, prescribed-life or federal-matching non-life treatment. Required per category when prescribed rules apply, including nil claims. |
| `abAt1Inputs.calculation.reserves.categories.prepaidRent.prescribedTreatment.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.categories.prepaidRent.prescribedTreatment.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.prepaidRent.prescribedTreatment.kind` | string |  | Closed selection: ordinary, bankPrescribed, lifePrescribed, nonLifeFederalMatch, mixedInsurance. Review with the statutory basis evidence. |
| `abAt1Inputs.calculation.reserves.categories.prepaidRent.transferredReserve` | object |  | Independent Alberta Schedule 17 line 035. Eligibility and ceilings remain enforced or explicitly held; evidence cannot waive a hold. |
| `abAt1Inputs.calculation.reserves.categories.prepaidRent.transferredReserve.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.reserves.categories.prepaidRent.transferredReserve.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.reserves.categories.prepaidRent.transferredReserve.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.returnableContainers` | object |  | Separately reviewed Alberta returnableContainers reserve category; no automatic federal balance or claim. |
| `abAt1Inputs.calculation.reserves.categories.returnableContainers.closingReserve` | object |  | Independent Alberta Schedule 17 line 069. Eligibility and ceilings remain enforced or explicitly held; evidence cannot waive a hold. |
| `abAt1Inputs.calculation.reserves.categories.returnableContainers.closingReserve.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.reserves.categories.returnableContainers.closingReserve.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.reserves.categories.returnableContainers.closingReserve.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.returnableContainers.openingReserve` | object |  | Independent Alberta Schedule 17 line 009. Eligibility and ceilings remain enforced or explicitly held; evidence cannot waive a hold. |
| `abAt1Inputs.calculation.reserves.categories.returnableContainers.openingReserve.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.reserves.categories.returnableContainers.openingReserve.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.reserves.categories.returnableContainers.openingReserve.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.returnableContainers.preChangeNoEligibleReserve` | boolean |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.reserves.categories.returnableContainers.prescribedTreatment` | object |  | Reviewed classification of this category as ordinary, prescribed-bank, prescribed-life or federal-matching non-life treatment. Required per category when prescribed rules apply, including nil claims. |
| `abAt1Inputs.calculation.reserves.categories.returnableContainers.prescribedTreatment.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.categories.returnableContainers.prescribedTreatment.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.returnableContainers.prescribedTreatment.kind` | string |  | Closed selection: ordinary, bankPrescribed, lifePrescribed, nonLifeFederalMatch, mixedInsurance. Review with the statutory basis evidence. |
| `abAt1Inputs.calculation.reserves.categories.returnableContainers.transferredReserve` | object |  | Independent Alberta Schedule 17 line 039. Eligibility and ceilings remain enforced or explicitly held; evidence cannot waive a hold. |
| `abAt1Inputs.calculation.reserves.categories.returnableContainers.transferredReserve.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.reserves.categories.returnableContainers.transferredReserve.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.reserves.categories.returnableContainers.transferredReserve.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.undeliveredGoodsAndServices` | object |  | Separately reviewed Alberta undeliveredGoodsAndServices reserve category; no automatic federal balance or claim. |
| `abAt1Inputs.calculation.reserves.categories.undeliveredGoodsAndServices.closingReserve` | object |  | Independent Alberta Schedule 17 line 063. Eligibility and ceilings remain enforced or explicitly held; evidence cannot waive a hold. |
| `abAt1Inputs.calculation.reserves.categories.undeliveredGoodsAndServices.closingReserve.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.reserves.categories.undeliveredGoodsAndServices.closingReserve.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.reserves.categories.undeliveredGoodsAndServices.closingReserve.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.undeliveredGoodsAndServices.openingReserve` | object |  | Independent Alberta Schedule 17 line 003. Eligibility and ceilings remain enforced or explicitly held; evidence cannot waive a hold. |
| `abAt1Inputs.calculation.reserves.categories.undeliveredGoodsAndServices.openingReserve.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.reserves.categories.undeliveredGoodsAndServices.openingReserve.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.reserves.categories.undeliveredGoodsAndServices.openingReserve.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.undeliveredGoodsAndServices.preChangeNoEligibleReserve` | boolean |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.reserves.categories.undeliveredGoodsAndServices.prescribedTreatment` | object |  | Reviewed classification of this category as ordinary, prescribed-bank, prescribed-life or federal-matching non-life treatment. Required per category when prescribed rules apply, including nil claims. |
| `abAt1Inputs.calculation.reserves.categories.undeliveredGoodsAndServices.prescribedTreatment.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.categories.undeliveredGoodsAndServices.prescribedTreatment.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.undeliveredGoodsAndServices.prescribedTreatment.kind` | string |  | Closed selection: ordinary, bankPrescribed, lifePrescribed, nonLifeFederalMatch, mixedInsurance. Review with the statutory basis evidence. |
| `abAt1Inputs.calculation.reserves.categories.undeliveredGoodsAndServices.transferredReserve` | object |  | Independent Alberta Schedule 17 line 033. Eligibility and ceilings remain enforced or explicitly held; evidence cannot waive a hold. |
| `abAt1Inputs.calculation.reserves.categories.undeliveredGoodsAndServices.transferredReserve.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.reserves.categories.undeliveredGoodsAndServices.transferredReserve.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.reserves.categories.undeliveredGoodsAndServices.transferredReserve.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.unpaidAmounts` | object |  | Separately reviewed Alberta unpaidAmounts reserve category; no automatic federal balance or claim. |
| `abAt1Inputs.calculation.reserves.categories.unpaidAmounts.closingReserve` | object |  | Independent Alberta Schedule 17 line 071. Eligibility and ceilings remain enforced or explicitly held; evidence cannot waive a hold. |
| `abAt1Inputs.calculation.reserves.categories.unpaidAmounts.closingReserve.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.reserves.categories.unpaidAmounts.closingReserve.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.reserves.categories.unpaidAmounts.closingReserve.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.unpaidAmounts.openingReserve` | object |  | Independent Alberta Schedule 17 line 011. Eligibility and ceilings remain enforced or explicitly held; evidence cannot waive a hold. |
| `abAt1Inputs.calculation.reserves.categories.unpaidAmounts.openingReserve.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.reserves.categories.unpaidAmounts.openingReserve.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.reserves.categories.unpaidAmounts.openingReserve.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.unpaidAmounts.preChangeNoEligibleReserve` | boolean |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.reserves.categories.unpaidAmounts.prescribedTreatment` | object |  | Reviewed classification of this category as ordinary, prescribed-bank, prescribed-life or federal-matching non-life treatment. Required per category when prescribed rules apply, including nil claims. |
| `abAt1Inputs.calculation.reserves.categories.unpaidAmounts.prescribedTreatment.confirmed` | boolean |  | Preparer confirmation of this fact and its supporting source; changing a dependent fact clears the review. |
| `abAt1Inputs.calculation.reserves.categories.unpaidAmounts.prescribedTreatment.evidenceRef` | string |  | Supporting forecast, contract, valuation, actuarial report or assessment reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.categories.unpaidAmounts.prescribedTreatment.kind` | string |  | Closed selection: ordinary, bankPrescribed, lifePrescribed, nonLifeFederalMatch, mixedInsurance. Review with the statutory basis evidence. |
| `abAt1Inputs.calculation.reserves.categories.unpaidAmounts.transferredReserve` | object |  | Independent Alberta Schedule 17 line 041. Eligibility and ceilings remain enforced or explicitly held; evidence cannot waive a hold. |
| `abAt1Inputs.calculation.reserves.categories.unpaidAmounts.transferredReserve.amount` | string |  | Exact nonnegative decimal text for this independent Alberta input; bounded to 80 characters. An unanswered draft is not nil. |
| `abAt1Inputs.calculation.reserves.categories.unpaidAmounts.transferredReserve.confirmed` | boolean |  | True only after reviewing this amount and evidence; clear when its facts change. |
| `abAt1Inputs.calculation.reserves.categories.unpaidAmounts.transferredReserve.evidenceRef` | string |  | Supporting Alberta document reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.confirmed` | boolean |  | True only after reviewing the independent Alberta reserve workpaper; category amounts require separate confirmations. |
| `abAt1Inputs.calculation.reserves.continuity` | string |  | Closed Alberta continuity case. Shared transition facts establish inherited and entry balances. Section35(3)(b) prior maxima use adopted sections20/138/140; section32 agent reserves retain their actual prior reversal. |
| `abAt1Inputs.calculation.reserves.evidenceRef` | string |  | Supporting reference for the separate Alberta reserves and continuity, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.federalOtherReserveComponents` | object |  | Reviewed complete partition of canonical federal S13 line 240 into life-policy, non-life-policy and other reserves. Every component needs evidence and confirmation, including nil; their sum must equal the canonical federal total. |
| `abAt1Inputs.calculation.reserves.federalOtherReserveComponents.lifePolicy` | object |  | Identified federal other-reserve component, independently evidenced and reconciled to the canonical total; not an Alberta election. |
| `abAt1Inputs.calculation.reserves.federalOtherReserveComponents.lifePolicy.amount` | string |  | Nonnegative decimal-text component; the backend requires the complete partition to reconcile exactly to canonical federal S13 line 240. |
| `abAt1Inputs.calculation.reserves.federalOtherReserveComponents.lifePolicy.confirmed` | boolean |  | Preparers reviewed the identified federal component and evidence; edits clear dependent policy elections. |
| `abAt1Inputs.calculation.reserves.federalOtherReserveComponents.lifePolicy.evidenceRef` | string |  | Supporting federal reserve classification reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.federalOtherReserveComponents.nonLifePolicy` | object |  | Identified federal other-reserve component, independently evidenced and reconciled to the canonical total; not an Alberta election. |
| `abAt1Inputs.calculation.reserves.federalOtherReserveComponents.nonLifePolicy.amount` | string |  | Nonnegative decimal-text component; the backend requires the complete partition to reconcile exactly to canonical federal S13 line 240. |
| `abAt1Inputs.calculation.reserves.federalOtherReserveComponents.nonLifePolicy.confirmed` | boolean |  | Preparers reviewed the identified federal component and evidence; edits clear dependent policy elections. |
| `abAt1Inputs.calculation.reserves.federalOtherReserveComponents.nonLifePolicy.evidenceRef` | string |  | Supporting federal reserve classification reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.federalOtherReserveComponents.other` | object |  | Identified federal other-reserve component, independently evidenced and reconciled to the canonical total; not an Alberta election. |
| `abAt1Inputs.calculation.reserves.federalOtherReserveComponents.other.amount` | string |  | Nonnegative decimal-text component; the backend requires the complete partition to reconcile exactly to canonical federal S13 line 240. |
| `abAt1Inputs.calculation.reserves.federalOtherReserveComponents.other.confirmed` | boolean |  | Preparers reviewed the identified federal component and evidence; edits clear dependent policy elections. |
| `abAt1Inputs.calculation.reserves.federalOtherReserveComponents.other.evidenceRef` | string |  | Supporting federal reserve classification reference, at most 1000 characters. |
| `abAt1Inputs.calculation.reserves.prescribedReserveRulesApply` | boolean \| null |  | Reviewed applicability of prescribed or federal-matching reserve rules. A positive answer requires each category's reviewed treatment, including nil claims; the engine computes the captured bank/insurer ceiling. Insurance claims apply the actual-deduction conditions in ACTA8(2.03)/34(1.1). |
| `abAt1Inputs.calculation.resources` | object |  | Schedule 15 calculation from independent Alberta resource pools and canonical federal Schedule 12 additions. When present it feeds Schedule 12 lines 022/026/028/030/032 and never falls back to a reviewed component amount. |
| `abAt1Inputs.calculation.resources.cdeRegular` | object |  | Area D regular cumulative Canadian development expenses, before the computed line 105 COGPE credit receiver. |
| `abAt1Inputs.calculation.resources.cdeRegular.amounts` | object |  | Alberta amounts keyed by the printed three-digit Schedule 15 line for this pool. Every declared input line is required, including an explicit zero; federal-equal and calculated lines are refused. |
| `abAt1Inputs.calculation.resources.cdeRegular.claim` | string |  | The Alberta claim chosen for this pool as exact decimal text, within the Schedule 15 ceiling for the pool. |
| `abAt1Inputs.calculation.resources.cdeRegular.claimOverride` | object |  | Reviewed TRA calculation override for regular CDE 015115 or COGPE 015169 only, within the computed statutory maximum. Requires its own evidence and confirmation; an incomplete override never falls back. |
| `abAt1Inputs.calculation.resources.cdeRegular.claimOverride.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.resources.cdeRegular.claimOverride.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.resources.cdeRegular.claimOverride.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.resources.cdeRegular.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.controlBasis` | object |  | Reviewed original-owner control cohort: captured control balance plus signed subsequent changes must reconcile to the retained opening. No reviewed amount overwrites the opening. |
| `abAt1Inputs.calculation.resources.cdeRegular.controlBasis.balance` | object |  | balance for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.cdeRegular.controlBasis.balance.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.cdeRegular.controlBasis.balance.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.cdeRegular.controlBasis.balance.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.cdeRegular.controlBasis.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.cdeRegular.controlBasis.eventDate` | string |  | eventDate for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.cdeRegular.controlBasis.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.cdeRegular.controlBasis.role` | string |  | Closed selection: atControl, priorOwner, existingOwnerAtControl, afterControl. Retain the statutory source and review. |
| `abAt1Inputs.calculation.resources.cdeRegular.controlBasis.subsequentChanges` | object |  | subsequentChanges for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.cdeRegular.controlBasis.subsequentChanges.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.cdeRegular.controlBasis.subsequentChanges.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.cdeRegular.controlBasis.subsequentChanges.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.cdeRegular.dealerDeficitAtStart` | object |  | Preserved negative raw pool excluded from recovery in a prior66(5) dealer year. Requires a nil printed opening, separate evidence and confirmation; no invented current transfer or expense. |
| `abAt1Inputs.calculation.resources.cdeRegular.dealerDeficitAtStart.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.cdeRegular.dealerDeficitAtStart.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.cdeRegular.dealerDeficitAtStart.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.attributableIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.attributableIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.attributableIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.baseAdditions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.baseAdditions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.baseAdditions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.baseDeductions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.baseDeductions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.baseDeductions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.deductions1207And1212.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.deductions1207And1212.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.deductions1207And1212.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.inclusion5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.inclusion5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.inclusion5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.incomeBeforeDepletionAnd5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.incomeBeforeDepletionAnd5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.incomeBeforeDepletionAnd5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.otherResourceDeductionsSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.otherResourceDeductionsSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.otherResourceDeductionsSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.otherSuccessorDepletionSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.otherSuccessorDepletionSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.otherSuccessorDepletionSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.recapture5933ab.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.recapture5933ab.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.recapture5933ab.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.resourceProfits.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.resourceProfits.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.resourceProfits.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.successorEligibilityConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.successorRecaptureDeduction.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.successorRecaptureDeduction.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.successorRecaptureDeduction.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.transfers1202_4a.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.transfers1202_4a.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.transfers1202_4a.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.enhanced` | object |  | Reviewed eligible accelerated and reaccelerated expense bases after the statutory reduction, used only for the regular CDE and COGPE ceilings. |
| `abAt1Inputs.calculation.resources.cdeRegular.enhanced.acceleratedBasePost2023` | string |  | Eligible accelerated expense base incurred after 2023, as exact decimal text. |
| `abAt1Inputs.calculation.resources.cdeRegular.enhanced.acceleratedBasePre2024` | string |  | Eligible accelerated expense base incurred before 2024, as exact decimal text. |
| `abAt1Inputs.calculation.resources.cdeRegular.enhanced.reacceleratedBasePost2029` | string |  | Eligible reaccelerated expense base incurred after 2029, as exact decimal text. |
| `abAt1Inputs.calculation.resources.cdeRegular.enhanced.reacceleratedBasePre2030` | string |  | Eligible reaccelerated expense base incurred before 2030, as exact decimal text. This component is not prorated for a short year. |
| `abAt1Inputs.calculation.resources.cdeRegular.enhancedEligibilityConfirmed` | boolean |  | For regular CDE/COGPE, confirms eligible net current-year enhanced bases after statutory reductions and original-owner/property exclusions, with evidence in the reviewed packet. |
| `abAt1Inputs.calculation.resources.cdeRegular.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.ordinaryRulesConfirmed` | boolean |  | For regular CDE/COGPE, confirms no special inventory-income, reserve or original-owner disposal adjustments; otherwise supply statutory P/Q/R. |
| `abAt1Inputs.calculation.resources.cdeRegular.poolId` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.predecessorId` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.sourceIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.sourceIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.sourceIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.statutory` | object |  | Reviewed statutory intermediate amounts P/Q/R under ITA 66.2(2) or 66.4(2), as defined in AT1-R04; applies only to regular CDE/COGPE. |
| `abAt1Inputs.calculation.resources.cdeRegular.statutory.p` | string |  | Statutory P under ITA 66.2(2)(a)(i) or 66.4(2)(a)(i), retaining original-owner disposal adjustments, as exact decimal text. |
| `abAt1Inputs.calculation.resources.cdeRegular.statutory.q` | string |  | Statutory Q under ITA 66.2(2)(a)(ii) or 66.4(2)(a)(ii), retaining inventory-income and reserve amounts, as exact decimal text. |
| `abAt1Inputs.calculation.resources.cdeRegular.statutory.r` | string |  | Statutory R under ITA 66.2(2)(b)(ii), as exact decimal text; regular CDE only. |
| `abAt1Inputs.calculation.resources.cdeRegular.successorCohorts[].amounts` | object |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.successorCohorts[].claim` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.successorCohorts[].confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.successorCohorts[].evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.successorCohorts[].id` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.successorCohorts[].incomeBeforeResourceDeductions` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.successorCohorts[].incomeStreamId` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.successorCohorts[].originalOwnerId` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.successorCohorts[].otherDeductions` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.successorCohorts[].predecessorId` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.successorCohorts[].propertiesRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.successorCohorts[].section80Income` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeRegular.successorIncomeLimit` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor` | object |  | Area D successor cumulative Canadian development expenses, before the computed line 133 COGPE credit receiver. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.amounts` | object |  | Alberta amounts keyed by the printed three-digit Schedule 15 line for this pool. Every declared input line is required, including an explicit zero; federal-equal and calculated lines are refused. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.claim` | string |  | The Alberta claim chosen for this pool as exact decimal text, within the Schedule 15 ceiling for the pool. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.claimOverride.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.claimOverride.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.claimOverride.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.controlBasis` | object |  | Reviewed original-owner control cohort: captured control balance plus signed subsequent changes must reconcile to the retained opening. No reviewed amount overwrites the opening. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.controlBasis.balance` | object |  | balance for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.controlBasis.balance.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.controlBasis.balance.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.controlBasis.balance.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.controlBasis.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.controlBasis.eventDate` | string |  | eventDate for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.controlBasis.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.controlBasis.role` | string |  | Closed selection: atControl, priorOwner, existingOwnerAtControl, afterControl. Retain the statutory source and review. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.controlBasis.subsequentChanges` | object |  | subsequentChanges for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.controlBasis.subsequentChanges.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.controlBasis.subsequentChanges.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.controlBasis.subsequentChanges.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.dealerDeficitAtStart` | object |  | Preserved negative raw pool excluded from recovery in a prior66(5) dealer year. Requires a nil printed opening, separate evidence and confirmation; no invented current transfer or expense. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.dealerDeficitAtStart.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.dealerDeficitAtStart.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.dealerDeficitAtStart.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.attributableIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.attributableIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.attributableIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.baseAdditions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.baseAdditions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.baseAdditions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.baseDeductions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.baseDeductions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.baseDeductions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.deductions1207And1212.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.deductions1207And1212.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.deductions1207And1212.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.inclusion5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.inclusion5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.inclusion5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.recapture5933ab.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.recapture5933ab.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.recapture5933ab.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.resourceProfits.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.resourceProfits.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.resourceProfits.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.successorEligibilityConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.successorRecaptureDeduction.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.successorRecaptureDeduction.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.successorRecaptureDeduction.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.transfers1202_4a.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.transfers1202_4a.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.transfers1202_4a.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.enhanced.acceleratedBasePost2023` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.enhanced.acceleratedBasePre2024` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.enhanced.reacceleratedBasePost2029` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.enhanced.reacceleratedBasePre2030` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.enhancedEligibilityConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.ordinaryRulesConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.poolId` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.predecessorId` | string |  | Bounded predecessor identity (1000 characters); applicable to successor pools only. Reconcile to reviewed shared controlCohorts and the predecessor-specific continuity balance; retain source evidence and confirmation. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.sourceIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.sourceIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.sourceIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.statutory.p` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.statutory.q` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.statutory.r` | string |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.successorCohorts` | array |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.successorCohorts[]` | object |  |  |
| `abAt1Inputs.calculation.resources.cdeSuccessor.successorCohorts[].amounts` | object |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.successorCohorts[].claim` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.successorCohorts[].confirmed` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.successorCohorts[].evidenceRef` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.successorCohorts[].id` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.successorCohorts[].incomeBeforeResourceDeductions` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.successorCohorts[].incomeStreamId` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.successorCohorts[].originalOwnerId` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.successorCohorts[].otherDeductions` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.successorCohorts[].predecessorId` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.successorCohorts[].propertiesRef` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.successorCohorts[].section80Income` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.cdeSuccessor.successorIncomeLimit` | string |  | Reviewed ITA 66.7 successor income limit for this pool as exact decimal text, where the printed ceiling uses one. |
| `abAt1Inputs.calculation.resources.ceeIncomeCeilingApplies` | boolean \| null |  | Whether the PBC income ceiling applies under ITA 66.1(2), from reviewed corporation facts. |
| `abAt1Inputs.calculation.resources.ceeRegular` | object |  | Area C regular cumulative Canadian exploration expenses. Federal-equal lines are read from federal Schedule 12, not entered here. |
| `abAt1Inputs.calculation.resources.ceeRegular.amounts` | object |  | Alberta amounts keyed by the printed three-digit Schedule 15 line for this pool. Every declared input line is required, including an explicit zero; federal-equal and calculated lines are refused. |
| `abAt1Inputs.calculation.resources.ceeRegular.claim` | string |  | The Alberta claim chosen for this pool as exact decimal text, within the Schedule 15 ceiling for the pool. |
| `abAt1Inputs.calculation.resources.ceeRegular.claimOverride.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.claimOverride.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.claimOverride.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.controlBasis` | object |  | Reviewed original-owner control cohort: captured control balance plus signed subsequent changes must reconcile to the retained opening. No reviewed amount overwrites the opening. |
| `abAt1Inputs.calculation.resources.ceeRegular.controlBasis.balance` | object |  | balance for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.ceeRegular.controlBasis.balance.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.ceeRegular.controlBasis.balance.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.ceeRegular.controlBasis.balance.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.ceeRegular.controlBasis.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.ceeRegular.controlBasis.eventDate` | string |  | eventDate for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.ceeRegular.controlBasis.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.ceeRegular.controlBasis.role` | string |  | Closed selection: atControl, priorOwner, existingOwnerAtControl, afterControl. Retain the statutory source and review. |
| `abAt1Inputs.calculation.resources.ceeRegular.controlBasis.subsequentChanges` | object |  | subsequentChanges for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.ceeRegular.controlBasis.subsequentChanges.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.ceeRegular.controlBasis.subsequentChanges.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.ceeRegular.controlBasis.subsequentChanges.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.ceeRegular.dealerDeficitAtStart` | object |  | Preserved negative raw pool excluded from recovery in a prior66(5) dealer year. Requires a nil printed opening, separate evidence and confirmation; no invented current transfer or expense. |
| `abAt1Inputs.calculation.resources.ceeRegular.dealerDeficitAtStart.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.ceeRegular.dealerDeficitAtStart.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.ceeRegular.dealerDeficitAtStart.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.attributableIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.attributableIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.attributableIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.baseAdditions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.baseAdditions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.baseAdditions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.baseDeductions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.baseDeductions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.baseDeductions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.deductions1207And1212.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.deductions1207And1212.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.deductions1207And1212.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.inclusion5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.inclusion5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.inclusion5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.incomeBeforeDepletionAnd5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.incomeBeforeDepletionAnd5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.incomeBeforeDepletionAnd5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.otherResourceDeductionsSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.otherResourceDeductionsSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.otherResourceDeductionsSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.otherSuccessorDepletionSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.otherSuccessorDepletionSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.otherSuccessorDepletionSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.recapture5933ab.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.recapture5933ab.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.recapture5933ab.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.resourceProfits.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.resourceProfits.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.resourceProfits.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.successorEligibilityConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.successorRecaptureDeduction.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.successorRecaptureDeduction.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.successorRecaptureDeduction.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.transfers1202_4a.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.transfers1202_4a.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.transfers1202_4a.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.enhanced.acceleratedBasePost2023` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.enhanced.acceleratedBasePre2024` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.enhanced.reacceleratedBasePost2029` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.enhanced.reacceleratedBasePre2030` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.enhancedEligibilityConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.ordinaryRulesConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.poolId` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.predecessorId` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.sourceIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.sourceIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.sourceIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.statutory.p` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.statutory.q` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.statutory.r` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.successorCohorts[].amounts` | object |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.successorCohorts[].claim` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.successorCohorts[].confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.successorCohorts[].evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.successorCohorts[].id` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.successorCohorts[].incomeBeforeResourceDeductions` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.successorCohorts[].incomeStreamId` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.successorCohorts[].originalOwnerId` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.successorCohorts[].otherDeductions` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.successorCohorts[].predecessorId` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.successorCohorts[].propertiesRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.successorCohorts[].section80Income` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeRegular.successorIncomeLimit` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor` | object |  | Area C successor cumulative Canadian exploration expenses. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.amounts` | object |  | Alberta amounts keyed by the printed three-digit Schedule 15 line for this pool. Every declared input line is required, including an explicit zero; federal-equal and calculated lines are refused. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.claim` | string |  | The Alberta claim chosen for this pool as exact decimal text, within the Schedule 15 ceiling for the pool. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.claimOverride.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.claimOverride.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.claimOverride.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.controlBasis` | object |  | Reviewed original-owner control cohort: captured control balance plus signed subsequent changes must reconcile to the retained opening. No reviewed amount overwrites the opening. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.controlBasis.balance` | object |  | balance for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.controlBasis.balance.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.controlBasis.balance.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.controlBasis.balance.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.controlBasis.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.controlBasis.eventDate` | string |  | eventDate for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.controlBasis.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.controlBasis.role` | string |  | Closed selection: atControl, priorOwner, existingOwnerAtControl, afterControl. Retain the statutory source and review. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.controlBasis.subsequentChanges` | object |  | subsequentChanges for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.controlBasis.subsequentChanges.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.controlBasis.subsequentChanges.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.controlBasis.subsequentChanges.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.dealerDeficitAtStart` | object |  | Preserved negative raw pool excluded from recovery in a prior66(5) dealer year. Requires a nil printed opening, separate evidence and confirmation; no invented current transfer or expense. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.dealerDeficitAtStart.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.dealerDeficitAtStart.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.dealerDeficitAtStart.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.attributableIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.attributableIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.attributableIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.baseAdditions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.baseAdditions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.baseAdditions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.baseDeductions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.baseDeductions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.baseDeductions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.deductions1207And1212.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.deductions1207And1212.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.deductions1207And1212.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.inclusion5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.inclusion5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.inclusion5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.recapture5933ab.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.recapture5933ab.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.recapture5933ab.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.resourceProfits.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.resourceProfits.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.resourceProfits.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.successorEligibilityConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.successorRecaptureDeduction.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.successorRecaptureDeduction.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.successorRecaptureDeduction.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.transfers1202_4a.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.transfers1202_4a.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.transfers1202_4a.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.enhanced.acceleratedBasePost2023` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.enhanced.acceleratedBasePre2024` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.enhanced.reacceleratedBasePost2029` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.enhanced.reacceleratedBasePre2030` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.enhancedEligibilityConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.ordinaryRulesConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.poolId` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.predecessorId` | string |  | Bounded predecessor identity (1000 characters); applicable to successor pools only. Reconcile to reviewed shared controlCohorts and the predecessor-specific continuity balance; retain source evidence and confirmation. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.sourceIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.sourceIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.sourceIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.statutory.p` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.statutory.q` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.statutory.r` | string |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.successorCohorts` | array |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.successorCohorts[]` | object |  |  |
| `abAt1Inputs.calculation.resources.ceeSuccessor.successorCohorts[].amounts` | object |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.successorCohorts[].claim` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.successorCohorts[].confirmed` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.successorCohorts[].evidenceRef` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.successorCohorts[].id` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.successorCohorts[].incomeBeforeResourceDeductions` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.successorCohorts[].incomeStreamId` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.successorCohorts[].originalOwnerId` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.successorCohorts[].otherDeductions` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.successorCohorts[].predecessorId` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.successorCohorts[].propertiesRef` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.successorCohorts[].section80Income` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.ceeSuccessor.successorIncomeLimit` | string |  | Reviewed ITA 66.7 successor income limit for this pool as exact decimal text, where the printed ceiling uses one. |
| `abAt1Inputs.calculation.resources.cogpeRegular` | object |  | Area E regular cumulative Canadian oil and gas property expenses. |
| `abAt1Inputs.calculation.resources.cogpeRegular.amounts` | object |  | Alberta amounts keyed by the printed three-digit Schedule 15 line for this pool. Every declared input line is required, including an explicit zero; federal-equal and calculated lines are refused. |
| `abAt1Inputs.calculation.resources.cogpeRegular.claim` | string |  | The Alberta claim chosen for this pool as exact decimal text, within the Schedule 15 ceiling for the pool. |
| `abAt1Inputs.calculation.resources.cogpeRegular.claimOverride` | object |  | Reviewed TRA calculation override for regular CDE 015115 or COGPE 015169 only, within the computed statutory maximum. Requires its own evidence and confirmation; an incomplete override never falls back. |
| `abAt1Inputs.calculation.resources.cogpeRegular.claimOverride.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.resources.cogpeRegular.claimOverride.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.resources.cogpeRegular.claimOverride.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.resources.cogpeRegular.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.controlBasis` | object |  | Reviewed original-owner control cohort: captured control balance plus signed subsequent changes must reconcile to the retained opening. No reviewed amount overwrites the opening. |
| `abAt1Inputs.calculation.resources.cogpeRegular.controlBasis.balance` | object |  | balance for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.cogpeRegular.controlBasis.balance.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.cogpeRegular.controlBasis.balance.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.cogpeRegular.controlBasis.balance.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.cogpeRegular.controlBasis.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.cogpeRegular.controlBasis.eventDate` | string |  | eventDate for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.cogpeRegular.controlBasis.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.cogpeRegular.controlBasis.role` | string |  | Closed selection: atControl, priorOwner, existingOwnerAtControl, afterControl. Retain the statutory source and review. |
| `abAt1Inputs.calculation.resources.cogpeRegular.controlBasis.subsequentChanges` | object |  | subsequentChanges for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.cogpeRegular.controlBasis.subsequentChanges.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.cogpeRegular.controlBasis.subsequentChanges.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.cogpeRegular.controlBasis.subsequentChanges.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.cogpeRegular.dealerDeficitAtStart` | object |  | Preserved negative raw pool excluded from recovery in a prior66(5) dealer year. Requires a nil printed opening, separate evidence and confirmation; no invented current transfer or expense. |
| `abAt1Inputs.calculation.resources.cogpeRegular.dealerDeficitAtStart.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.cogpeRegular.dealerDeficitAtStart.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.cogpeRegular.dealerDeficitAtStart.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.attributableIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.attributableIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.attributableIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.baseAdditions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.baseAdditions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.baseAdditions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.baseDeductions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.baseDeductions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.baseDeductions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.deductions1207And1212.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.deductions1207And1212.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.deductions1207And1212.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.inclusion5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.inclusion5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.inclusion5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.incomeBeforeDepletionAnd5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.incomeBeforeDepletionAnd5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.incomeBeforeDepletionAnd5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.otherResourceDeductionsSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.otherResourceDeductionsSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.otherResourceDeductionsSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.otherSuccessorDepletionSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.otherSuccessorDepletionSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.otherSuccessorDepletionSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.recapture5933ab.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.recapture5933ab.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.recapture5933ab.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.resourceProfits.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.resourceProfits.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.resourceProfits.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.successorEligibilityConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.successorRecaptureDeduction.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.successorRecaptureDeduction.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.successorRecaptureDeduction.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.transfers1202_4a.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.transfers1202_4a.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.depletionBasis.transfers1202_4a.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.enhanced` | object |  | Reviewed eligible accelerated and reaccelerated expense bases after the statutory reduction, used only for the regular CDE and COGPE ceilings. |
| `abAt1Inputs.calculation.resources.cogpeRegular.enhanced.acceleratedBasePost2023` | string |  | Eligible accelerated expense base incurred after 2023, as exact decimal text. |
| `abAt1Inputs.calculation.resources.cogpeRegular.enhanced.acceleratedBasePre2024` | string |  | Eligible accelerated expense base incurred before 2024, as exact decimal text. |
| `abAt1Inputs.calculation.resources.cogpeRegular.enhanced.reacceleratedBasePost2029` | string |  | Eligible reaccelerated expense base incurred after 2029, as exact decimal text. |
| `abAt1Inputs.calculation.resources.cogpeRegular.enhanced.reacceleratedBasePre2030` | string |  | Eligible reaccelerated expense base incurred before 2030, as exact decimal text. This component is not prorated for a short year. |
| `abAt1Inputs.calculation.resources.cogpeRegular.enhancedEligibilityConfirmed` | boolean |  | For regular CDE/COGPE, confirms eligible net current-year enhanced bases after statutory reductions and original-owner/property exclusions, with evidence in the reviewed packet. |
| `abAt1Inputs.calculation.resources.cogpeRegular.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.ordinaryRulesConfirmed` | boolean |  | For regular CDE/COGPE, confirms no special inventory-income, reserve or original-owner disposal adjustments; otherwise supply statutory P/Q/R. |
| `abAt1Inputs.calculation.resources.cogpeRegular.poolId` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.predecessorId` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.sourceIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.sourceIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.sourceIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.statutory` | object |  | Reviewed statutory intermediate amounts P/Q/R under ITA 66.2(2) or 66.4(2), as defined in AT1-R04; applies only to regular CDE/COGPE. |
| `abAt1Inputs.calculation.resources.cogpeRegular.statutory.p` | string |  | Statutory P under ITA 66.2(2)(a)(i) or 66.4(2)(a)(i), retaining original-owner disposal adjustments, as exact decimal text. |
| `abAt1Inputs.calculation.resources.cogpeRegular.statutory.q` | string |  | Statutory Q under ITA 66.2(2)(a)(ii) or 66.4(2)(a)(ii), retaining inventory-income and reserve amounts, as exact decimal text. |
| `abAt1Inputs.calculation.resources.cogpeRegular.statutory.r` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.successorCohorts[].amounts` | object |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.successorCohorts[].claim` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.successorCohorts[].confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.successorCohorts[].evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.successorCohorts[].id` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.successorCohorts[].incomeBeforeResourceDeductions` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.successorCohorts[].incomeStreamId` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.successorCohorts[].originalOwnerId` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.successorCohorts[].otherDeductions` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.successorCohorts[].predecessorId` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.successorCohorts[].propertiesRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.successorCohorts[].section80Income` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeRegular.successorIncomeLimit` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor` | object |  | Area E successor cumulative Canadian oil and gas property expenses. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.amounts` | object |  | Alberta amounts keyed by the printed three-digit Schedule 15 line for this pool. Every declared input line is required, including an explicit zero; federal-equal and calculated lines are refused. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.claim` | string |  | The Alberta claim chosen for this pool as exact decimal text, within the Schedule 15 ceiling for the pool. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.claimOverride.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.claimOverride.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.claimOverride.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.controlBasis` | object |  | Reviewed original-owner control cohort: captured control balance plus signed subsequent changes must reconcile to the retained opening. No reviewed amount overwrites the opening. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.controlBasis.balance` | object |  | balance for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.controlBasis.balance.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.controlBasis.balance.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.controlBasis.balance.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.controlBasis.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.controlBasis.eventDate` | string |  | eventDate for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.controlBasis.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.controlBasis.role` | string |  | Closed selection: atControl, priorOwner, existingOwnerAtControl, afterControl. Retain the statutory source and review. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.controlBasis.subsequentChanges` | object |  | subsequentChanges for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.controlBasis.subsequentChanges.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.controlBasis.subsequentChanges.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.controlBasis.subsequentChanges.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.dealerDeficitAtStart` | object |  | Preserved negative raw pool excluded from recovery in a prior66(5) dealer year. Requires a nil printed opening, separate evidence and confirmation; no invented current transfer or expense. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.dealerDeficitAtStart.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.dealerDeficitAtStart.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.dealerDeficitAtStart.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.attributableIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.attributableIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.attributableIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.baseAdditions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.baseAdditions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.baseAdditions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.baseDeductions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.baseDeductions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.baseDeductions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.deductions1207And1212.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.deductions1207And1212.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.deductions1207And1212.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.inclusion5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.inclusion5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.inclusion5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.recapture5933ab.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.recapture5933ab.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.recapture5933ab.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.resourceProfits.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.resourceProfits.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.resourceProfits.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.successorEligibilityConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.successorRecaptureDeduction.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.successorRecaptureDeduction.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.successorRecaptureDeduction.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.transfers1202_4a.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.transfers1202_4a.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.transfers1202_4a.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.enhanced.acceleratedBasePost2023` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.enhanced.acceleratedBasePre2024` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.enhanced.reacceleratedBasePost2029` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.enhanced.reacceleratedBasePre2030` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.enhancedEligibilityConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.ordinaryRulesConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.poolId` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.predecessorId` | string |  | Bounded predecessor identity (1000 characters); applicable to successor pools only. Reconcile to reviewed shared controlCohorts and the predecessor-specific continuity balance; retain source evidence and confirmation. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.sourceIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.sourceIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.sourceIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.statutory.p` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.statutory.q` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.statutory.r` | string |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.successorCohorts` | array |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.successorCohorts[]` | object |  |  |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.successorCohorts[].amounts` | object |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.successorCohorts[].claim` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.successorCohorts[].confirmed` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.successorCohorts[].evidenceRef` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.successorCohorts[].id` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.successorCohorts[].incomeBeforeResourceDeductions` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.successorCohorts[].incomeStreamId` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.successorCohorts[].originalOwnerId` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.successorCohorts[].otherDeductions` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.successorCohorts[].predecessorId` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.successorCohorts[].propertiesRef` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.successorCohorts[].section80Income` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.successorIncomeLimit` | string |  | Reviewed ITA 66.7 successor income limit for this pool as exact decimal text, where the printed ceiling uses one. |
| `abAt1Inputs.calculation.resources.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.resources.controlNoEarlierSuccessorPoolsConfirmed` | boolean |  | Confirm no earlier original-owner cohorts before establishing domestic control successor pools under ITA 66.7(10). |
| `abAt1Inputs.calculation.resources.controlOpeningBalances` | object |  | Independent Alberta statutory transition evidence; conflicting saved balances hold rather than being overwritten. |
| `abAt1Inputs.calculation.resources.controlOpeningBalances.cde` | object |  | Independent Alberta statutory transition evidence; conflicting saved balances hold rather than being overwritten. |
| `abAt1Inputs.calculation.resources.controlOpeningBalances.cde.amount` | string |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.resources.controlOpeningBalances.cde.confirmed` | boolean |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.resources.controlOpeningBalances.cde.evidenceRef` | string |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.resources.controlOpeningBalances.cee` | object |  | Independent Alberta statutory transition evidence; conflicting saved balances hold rather than being overwritten. |
| `abAt1Inputs.calculation.resources.controlOpeningBalances.cee.amount` | string |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.resources.controlOpeningBalances.cee.confirmed` | boolean |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.resources.controlOpeningBalances.cee.evidenceRef` | string |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.resources.controlOpeningBalances.cogpe` | object |  | Independent Alberta statutory transition evidence; conflicting saved balances hold rather than being overwritten. |
| `abAt1Inputs.calculation.resources.controlOpeningBalances.cogpe.amount` | string |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.resources.controlOpeningBalances.cogpe.confirmed` | boolean |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.resources.controlOpeningBalances.cogpe.evidenceRef` | string |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.resources.controlOpeningBalances.fede` | object |  | Independent Alberta statutory transition evidence; conflicting saved balances hold rather than being overwritten. |
| `abAt1Inputs.calculation.resources.controlOpeningBalances.fede.amount` | string |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.resources.controlOpeningBalances.fede.confirmed` | boolean |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.resources.controlOpeningBalances.fede.evidenceRef` | string |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.resources.currencyRestatements` | array |  | Complete per-predecessor reporting-currency roster and, for foreign predecessors of a CAD filer, separately evidenced source-year restatements under261(12)/(16)/(17). Computes a transfer from boundary opening, original dated monetary transactions and actual restated source-return deductions; never closing times a transfer-day rate. |
| `abAt1Inputs.calculation.resources.currencyRestatementsComplete` | boolean |  | Explicit completeness review for every predecessor reporting currency. Changes clear dependent pool reviews and the resource roster review. |
| `abAt1Inputs.calculation.resources.currencyRestatements[]` | object |  |  |
| `abAt1Inputs.calculation.resources.currencyRestatements[].boundarySpotRateId` | string |  | Reviewed predecessor resource currency boundarySpotRateId. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].confirmed` | boolean |  | Reviewed predecessor resource currency confirmed. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].evidenceRef` | string |  | Reviewed predecessor resource currency evidenceRef. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].lastCanadianYearEnd` | string |  | Receiving functional-currency source restatement. CAD->EFC uses the last Canadian year-end quote; different EFCs use the native reversion boundary then the intermediate CAD-year ending on the source start day. Monetary events use their own target-currency quotes; boundary-day events need actual offset timestamps. ITA261(7)/(12)/(16)/(17). |
| `abAt1Inputs.calculation.resources.currencyRestatements[].lastFunctionalYearEnd` | string |  | Reviewed predecessor resource currency lastFunctionalYearEnd. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].periodEnd` | string |  | Reviewed predecessor resource currency periodEnd. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].periodStart` | string |  | Reviewed predecessor resource currency periodStart. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].periodStartAt` | string |  | Receiving functional-currency source restatement. CAD->EFC uses the last Canadian year-end quote; different EFCs use the native reversion boundary then the intermediate CAD-year ending on the source start day. Monetary events use their own target-currency quotes; boundary-day events need actual offset timestamps. ITA261(7)/(12)/(16)/(17). |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools` | array |  | Reviewed predecessor resource currency pools. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].poolsComplete` | boolean |  | Reviewed predecessor resource currency poolsComplete. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[]` | object |  |  |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].closingNative` | object |  | Reviewed predecessor resource currency closingNative. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].closingNative.amount` | string |  | Independently evidenced historical source-return operand. Amounts are bounded decimal text (80 characters), references are bounded to1000 characters and review is explicit. The actual CAD deduction on the restated source return is separate from the original foreign deduction choice. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].closingNative.confirmed` | boolean |  | Independently evidenced historical source-return operand. Amounts are bounded decimal text (80 characters), references are bounded to1000 characters and review is explicit. The actual CAD deduction on the restated source return is separate from the original foreign deduction choice. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].closingNative.evidenceRef` | string |  | Independently evidenced historical source-return operand. Amounts are bounded decimal text (80 characters), references are bounded to1000 characters and review is explicit. The actual CAD deduction on the restated source return is separate from the original foreign deduction choice. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].confirmed` | boolean |  | Reviewed predecessor resource currency confirmed. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].deductionNative` | object |  | Reviewed predecessor resource currency deductionNative. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].deductionNative.amount` | string |  | Independently evidenced historical source-return operand. Amounts are bounded decimal text (80 characters), references are bounded to1000 characters and review is explicit. The actual CAD deduction on the restated source return is separate from the original foreign deduction choice. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].deductionNative.confirmed` | boolean |  | Independently evidenced historical source-return operand. Amounts are bounded decimal text (80 characters), references are bounded to1000 characters and review is explicit. The actual CAD deduction on the restated source return is separate from the original foreign deduction choice. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].deductionNative.evidenceRef` | string |  | Independently evidenced historical source-return operand. Amounts are bounded decimal text (80 characters), references are bounded to1000 characters and review is explicit. The actual CAD deduction on the restated source return is separate from the original foreign deduction choice. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].deductionRestatedCad` | object |  | Reviewed predecessor resource currency deductionRestatedCad. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].deductionRestatedCad.amount` | string |  | Independently evidenced historical source-return operand. Amounts are bounded decimal text (80 characters), references are bounded to1000 characters and review is explicit. The actual CAD deduction on the restated source return is separate from the original foreign deduction choice. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].deductionRestatedCad.confirmed` | boolean |  | Independently evidenced historical source-return operand. Amounts are bounded decimal text (80 characters), references are bounded to1000 characters and review is explicit. The actual CAD deduction on the restated source return is separate from the original foreign deduction choice. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].deductionRestatedCad.evidenceRef` | string |  | Independently evidenced historical source-return operand. Amounts are bounded decimal text (80 characters), references are bounded to1000 characters and review is explicit. The actual CAD deduction on the restated source return is separate from the original foreign deduction choice. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].deductionRestatedTarget` | object |  | Actual independently restated source-return deduction in the receiving functional currency. Required instead of deductionRestatedCad for a non-CAD receiver; the native deduction is not multiplied by a closing quote. Evidence and confirmation required. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].deductionRestatedTarget.amount` | string |  | Actual independently restated source-return deduction in the receiving functional currency. Required instead of deductionRestatedCad for a non-CAD receiver; the native deduction is not multiplied by a closing quote. Evidence and confirmation required. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].deductionRestatedTarget.confirmed` | boolean |  | Actual independently restated source-return deduction in the receiving functional currency. Required instead of deductionRestatedCad for a non-CAD receiver; the native deduction is not multiplied by a closing quote. Evidence and confirmation required. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].deductionRestatedTarget.evidenceRef` | string |  | Actual independently restated source-return deduction in the receiving functional currency. Required instead of deductionRestatedCad for a non-CAD receiver; the native deduction is not multiplied by a closing quote. Evidence and confirmation required. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].evidenceRef` | string |  | Reviewed predecessor resource currency evidenceRef. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].identity` | string |  | Reviewed predecessor resource currency identity. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements` | array |  | Reviewed predecessor resource currency movements. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movementsComplete` | boolean |  | Reviewed predecessor resource currency movementsComplete. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[]` | object |  |  |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].confirmed` | boolean |  | Reviewed predecessor resource currency confirmed. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].day` | string |  | Reviewed predecessor resource currency day. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].direction` | string |  | Reviewed predecessor resource currency direction. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].evidenceRef` | string |  | Reviewed predecessor resource currency evidenceRef. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].id` | string |  | Reviewed predecessor resource currency id. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].nativeAmount` | object |  | Reviewed predecessor resource currency nativeAmount. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].nativeAmount.amount` | string |  | Independently evidenced historical source-return operand. Amounts are bounded decimal text (80 characters), references are bounded to1000 characters and review is explicit. The actual CAD deduction on the restated source return is separate from the original foreign deduction choice. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].nativeAmount.confirmed` | boolean |  | Independently evidenced historical source-return operand. Amounts are bounded decimal text (80 characters), references are bounded to1000 characters and review is explicit. The actual CAD deduction on the restated source return is separate from the original foreign deduction choice. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].nativeAmount.evidenceRef` | string |  | Independently evidenced historical source-return operand. Amounts are bounded decimal text (80 characters), references are bounded to1000 characters and review is explicit. The actual CAD deduction on the restated source return is separate from the original foreign deduction choice. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].occurredAt` | string |  | Receiving functional-currency source restatement. CAD->EFC uses the last Canadian year-end quote; different EFCs use the native reversion boundary then the intermediate CAD-year ending on the source start day. Monetary events use their own target-currency quotes; boundary-day events need actual offset timestamps. ITA261(7)/(12)/(16)/(17). |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].spotRateId` | string |  | Reviewed predecessor resource currency spotRateId. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].targetSpotRateId` | string |  | Receiving functional-currency source restatement. CAD->EFC uses the last Canadian year-end quote; different EFCs use the native reversion boundary then the intermediate CAD-year ending on the source start day. Monetary events use their own target-currency quotes; boundary-day events need actual offset timestamps. ITA261(7)/(12)/(16)/(17). |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].transactionAmount` | object |  | Reviewed predecessor resource currency transactionAmount. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].transactionAmount.amount` | string |  | Independently evidenced historical source-return operand. Amounts are bounded decimal text (80 characters), references are bounded to1000 characters and review is explicit. The actual CAD deduction on the restated source return is separate from the original foreign deduction choice. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].transactionAmount.confirmed` | boolean |  | Independently evidenced historical source-return operand. Amounts are bounded decimal text (80 characters), references are bounded to1000 characters and review is explicit. The actual CAD deduction on the restated source return is separate from the original foreign deduction choice. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].transactionAmount.evidenceRef` | string |  | Independently evidenced historical source-return operand. Amounts are bounded decimal text (80 characters), references are bounded to1000 characters and review is explicit. The actual CAD deduction on the restated source return is separate from the original foreign deduction choice. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].transactionCurrency` | string |  | Reviewed predecessor resource currency transactionCurrency. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].transactionSpotRateId` | string |  | Reviewed predecessor resource currency transactionSpotRateId. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].openingNative` | object |  | Reviewed predecessor resource currency openingNative. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].openingNative.amount` | string |  | Independently evidenced historical source-return operand. Amounts are bounded decimal text (80 characters), references are bounded to1000 characters and review is explicit. The actual CAD deduction on the restated source return is separate from the original foreign deduction choice. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].openingNative.confirmed` | boolean |  | Independently evidenced historical source-return operand. Amounts are bounded decimal text (80 characters), references are bounded to1000 characters and review is explicit. The actual CAD deduction on the restated source return is separate from the original foreign deduction choice. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].openingNative.evidenceRef` | string |  | Independently evidenced historical source-return operand. Amounts are bounded decimal text (80 characters), references are bounded to1000 characters and review is explicit. The actual CAD deduction on the restated source return is separate from the original foreign deduction choice. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].originalOwnerId` | string |  | Actual source original-owner identity for CDE/COGPE successor credit routing. It keeps each source owner separate before aggregation. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].regularCogpeCreditAbsorptionNative` | object |  | Actual source-owner regular COGPE credit absorption in the native reporting currency. Required only when several owners compete for insufficient regular COGPE; a sole possible owner receives the lesser of need and capacity, and nil capacity fixes all allocations at nil. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].regularCogpeCreditAbsorptionNative.amount` | string |  | Reviewed exact source-owner absorption as nonnegative decimal text. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].regularCogpeCreditAbsorptionNative.confirmed` | boolean |  | Confirm the source allocation after reviewing its source facts; clear on changes. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].regularCogpeCreditAbsorptionNative.evidenceRef` | string |  | Actual source allocation worksheet reference. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].regularCogpeCreditAbsorptionRestated` | object |  | Actual source-owner regular COGPE credit absorption in the restated reporting currency. Required only when several owners compete for insufficient regular COGPE; a sole possible owner receives the lesser of need and capacity, and nil capacity fixes all allocations at nil. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].regularCogpeCreditAbsorptionRestated.amount` | string |  | Reviewed exact source-owner absorption as nonnegative decimal text. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].regularCogpeCreditAbsorptionRestated.confirmed` | boolean |  | Confirm the source allocation after reviewing its source facts; clear on changes. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].regularCogpeCreditAbsorptionRestated.evidenceRef` | string |  | Actual source allocation worksheet reference. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].sourceCreditDesignation` | boolean \| null |  | Actual source original-owner s.66.7(4)(a)(iii) designation, used to select the source credit route. Null is unanswered. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].predecessorId` | string |  | Reviewed predecessor resource currency predecessorId. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].restatedSourceReturnRef` | string |  | Reviewed predecessor resource currency restatedSourceReturnRef. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].sourceCurrency` | string |  | Reviewed predecessor resource currency sourceCurrency. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].sourceNonPbcResourceRightsDealer` | boolean \| null |  | Whether the source-year non-PBC resource-rights dealer exclusion actually applied (s.66(5)); required for a negative source resource pool. Null is unanswered. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].spotRates` | array |  | Reviewed predecessor resource currency spotRates. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].spotRates[]` | object |  |  |
| `abAt1Inputs.calculation.resources.currencyRestatements[].spotRates[].cadPerUnit` | string |  | Reviewed predecessor resource currency cadPerUnit. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].spotRates[].closestPrecedingQuoteConfirmed` | boolean |  | Reviewed predecessor resource currency closestPrecedingQuoteConfirmed. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].spotRates[].confirmed` | boolean |  | Reviewed predecessor resource currency confirmed. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].spotRates[].currency` | string |  | Reviewed predecessor resource currency currency. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].spotRates[].day` | string |  | Reviewed predecessor resource currency day. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].spotRates[].evidenceRef` | string |  | Reviewed predecessor resource currency evidenceRef. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].spotRates[].id` | string |  | Reviewed predecessor resource currency id. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].spotRates[].quotedDay` | string |  | Reviewed predecessor resource currency quotedDay. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].spotRates[].series` | string |  | Reviewed predecessor resource currency series. Identify actual periods, currencies and complete source records. Monetary amounts remain decimal text; spot quotes are CAD per unit of their explicitly identified currency, with the actual quote day or evidenced closest preceding day. |
| `abAt1Inputs.calculation.resources.currencyRestatements[].targetBoundarySpotRateId` | string |  | Receiving functional-currency source restatement. CAD->EFC uses the last Canadian year-end quote; different EFCs use the native reversion boundary then the intermediate CAD-year ending on the source start day. Monetary events use their own target-currency quotes; boundary-day events need actual offset timestamps. ITA261(7)/(12)/(16)/(17). |
| `abAt1Inputs.calculation.resources.designation66743aiii` | boolean \| null |  | Whether a designation under ITA 66.7(4)(a)(iii) was made; it selects the successor pool credit order between Areas D and E. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular` | object |  | Area A regular earned depletion base (lines 001-009). |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.amounts` | object |  | Alberta amounts keyed by the printed three-digit Schedule 15 line for this pool. Every declared input line is required, including an explicit zero; federal-equal and calculated lines are refused. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.claim` | string |  | The Alberta claim chosen for this pool as exact decimal text, within the Schedule 15 ceiling for the pool. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.claimOverride.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.claimOverride.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.claimOverride.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.controlBasis` | object |  | Reviewed original-owner control cohort: captured control balance plus signed subsequent changes must reconcile to the retained opening. No reviewed amount overwrites the opening. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.controlBasis.balance` | object |  | balance for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.controlBasis.balance.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.controlBasis.balance.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.controlBasis.balance.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.controlBasis.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.controlBasis.eventDate` | string |  | eventDate for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.controlBasis.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.controlBasis.role` | string |  | Closed selection: atControl, priorOwner, existingOwnerAtControl, afterControl. Retain the statutory source and review. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.controlBasis.subsequentChanges` | object |  | subsequentChanges for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.controlBasis.subsequentChanges.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.controlBasis.subsequentChanges.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.controlBasis.subsequentChanges.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.dealerDeficitAtStart.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.dealerDeficitAtStart.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.dealerDeficitAtStart.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis` | object |  | Reviewed statutory terms for positive depletion claims; the backend applies Reg1201/1202/1203 and the printed available-pool cap. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.attributableIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.attributableIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.attributableIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.baseAdditions1205` | object |  | Reviewed component of the adopted Reg1201/1202/1203 depletion ceiling, retained with evidence and confirmation. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.baseAdditions1205.amount` | string |  | Exact reviewed statutory monetary term, decimal text at most 80 characters; income terms may be signed. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.baseAdditions1205.confirmed` | boolean |  | Confirm the captured statutory term and its source. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.baseAdditions1205.evidenceRef` | string |  | Supporting source, at most 1000 characters. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.baseDeductions1205` | object |  | Reviewed component of the adopted Reg1201/1202/1203 depletion ceiling, retained with evidence and confirmation. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.baseDeductions1205.amount` | string |  | Exact reviewed statutory monetary term, decimal text at most 80 characters; income terms may be signed. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.baseDeductions1205.confirmed` | boolean |  | Confirm the captured statutory term and its source. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.baseDeductions1205.evidenceRef` | string |  | Supporting source, at most 1000 characters. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.confirmed` | boolean |  | Confirm the captured statutory term and its source. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.deductions1207And1212.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.deductions1207And1212.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.deductions1207And1212.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.evidenceRef` | string |  | Supporting source, at most 1000 characters. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.inclusion5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.inclusion5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.inclusion5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.incomeBeforeDepletionAnd5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.incomeBeforeDepletionAnd5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.incomeBeforeDepletionAnd5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.otherResourceDeductionsSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.otherResourceDeductionsSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.otherResourceDeductionsSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.otherSuccessorDepletionSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.otherSuccessorDepletionSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.otherSuccessorDepletionSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.recapture5933ab` | object |  | Reviewed component of the adopted Reg1201/1202/1203 depletion ceiling, retained with evidence and confirmation. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.recapture5933ab.amount` | string |  | Exact reviewed statutory monetary term, decimal text at most 80 characters; income terms may be signed. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.recapture5933ab.confirmed` | boolean |  | Confirm the captured statutory term and its source. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.recapture5933ab.evidenceRef` | string |  | Supporting source, at most 1000 characters. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.resourceProfits` | object |  | Reviewed component of the adopted Reg1201/1202/1203 depletion ceiling, retained with evidence and confirmation. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.resourceProfits.amount` | string |  | Exact reviewed statutory monetary term, decimal text at most 80 characters; income terms may be signed. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.resourceProfits.confirmed` | boolean |  | Confirm the captured statutory term and its source. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.resourceProfits.evidenceRef` | string |  | Supporting source, at most 1000 characters. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.successorEligibilityConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.successorRecaptureDeduction` | object |  | Reviewed component of the adopted Reg1201/1202/1203 depletion ceiling, retained with evidence and confirmation. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.successorRecaptureDeduction.amount` | string |  | Exact reviewed statutory monetary term, decimal text at most 80 characters; income terms may be signed. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.successorRecaptureDeduction.confirmed` | boolean |  | Confirm the captured statutory term and its source. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.successorRecaptureDeduction.evidenceRef` | string |  | Supporting source, at most 1000 characters. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.transfers1202_4a` | object |  | Reviewed component of the adopted Reg1201/1202/1203 depletion ceiling, retained with evidence and confirmation. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.transfers1202_4a.amount` | string |  | Exact reviewed statutory monetary term, decimal text at most 80 characters; income terms may be signed. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.transfers1202_4a.confirmed` | boolean |  | Confirm the captured statutory term and its source. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.transfers1202_4a.evidenceRef` | string |  | Supporting source, at most 1000 characters. |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.enhanced.acceleratedBasePost2023` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.enhanced.acceleratedBasePre2024` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.enhanced.reacceleratedBasePost2029` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.enhanced.reacceleratedBasePre2030` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.enhancedEligibilityConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.ordinaryRulesConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.poolId` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.predecessorId` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.sourceIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.sourceIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.sourceIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.statutory.p` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.statutory.q` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.statutory.r` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.successorCohorts[].amounts` | object |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.successorCohorts[].claim` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.successorCohorts[].confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.successorCohorts[].evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.successorCohorts[].id` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.successorCohorts[].incomeBeforeResourceDeductions` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.successorCohorts[].incomeStreamId` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.successorCohorts[].originalOwnerId` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.successorCohorts[].otherDeductions` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.successorCohorts[].predecessorId` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.successorCohorts[].propertiesRef` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.successorCohorts[].section80Income` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.successorIncomeLimit` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor` | object |  | Area A successor earned depletion base (lines 011-021). |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.amounts` | object |  | Alberta amounts keyed by the printed three-digit Schedule 15 line for this pool. Every declared input line is required, including an explicit zero; federal-equal and calculated lines are refused. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.claim` | string |  | The Alberta claim chosen for this pool as exact decimal text, within the Schedule 15 ceiling for the pool. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.claimOverride.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.claimOverride.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.claimOverride.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.controlBasis` | object |  | Reviewed original-owner control cohort: captured control balance plus signed subsequent changes must reconcile to the retained opening. No reviewed amount overwrites the opening. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.controlBasis.balance` | object |  | balance for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.controlBasis.balance.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.controlBasis.balance.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.controlBasis.balance.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.controlBasis.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.controlBasis.eventDate` | string |  | eventDate for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.controlBasis.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.controlBasis.role` | string |  | Closed selection: atControl, priorOwner, existingOwnerAtControl, afterControl. Retain the statutory source and review. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.controlBasis.subsequentChanges` | object |  | subsequentChanges for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.controlBasis.subsequentChanges.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.controlBasis.subsequentChanges.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.controlBasis.subsequentChanges.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.dealerDeficitAtStart.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.dealerDeficitAtStart.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.dealerDeficitAtStart.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis` | object |  | Reviewed statutory terms for positive depletion claims; the backend applies Reg1201/1202/1203 and the printed available-pool cap. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.attributableIncome` | object |  | Reviewed component of the adopted Reg1201/1202/1203 depletion ceiling, retained with evidence and confirmation. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.attributableIncome.amount` | string |  | Exact reviewed statutory monetary term, decimal text at most 80 characters; income terms may be signed. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.attributableIncome.confirmed` | boolean |  | Confirm the captured statutory term and its source. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.attributableIncome.evidenceRef` | string |  | Supporting source, at most 1000 characters. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.baseAdditions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.baseAdditions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.baseAdditions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.baseDeductions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.baseDeductions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.baseDeductions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.confirmed` | boolean |  | Confirm the captured statutory term and its source. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.deductions1207And1212.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.deductions1207And1212.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.deductions1207And1212.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.evidenceRef` | string |  | Supporting source, at most 1000 characters. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.inclusion5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.inclusion5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.inclusion5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.otherResourceDeductionsSameIncome` | object |  | Reviewed component of the adopted Reg1201/1202/1203 depletion ceiling, retained with evidence and confirmation. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.otherResourceDeductionsSameIncome.amount` | string |  | Exact reviewed statutory monetary term, decimal text at most 80 characters; income terms may be signed. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.otherResourceDeductionsSameIncome.confirmed` | boolean |  | Confirm the captured statutory term and its source. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.otherResourceDeductionsSameIncome.evidenceRef` | string |  | Supporting source, at most 1000 characters. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.otherSuccessorDepletionSameIncome` | object |  | Reviewed component of the adopted Reg1201/1202/1203 depletion ceiling, retained with evidence and confirmation. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.amount` | string |  | Exact reviewed statutory monetary term, decimal text at most 80 characters; income terms may be signed. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.confirmed` | boolean |  | Confirm the captured statutory term and its source. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.evidenceRef` | string |  | Supporting source, at most 1000 characters. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.recapture5933ab.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.recapture5933ab.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.recapture5933ab.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.resourceProfits.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.resourceProfits.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.resourceProfits.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.successorEligibilityConfirmed` | boolean |  | Acquisition eligibility and elections under Reg1202(5)/(6); not a waiver of its income ceiling. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.successorRecaptureDeduction.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.successorRecaptureDeduction.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.successorRecaptureDeduction.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.transfers1202_4a.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.transfers1202_4a.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.depletionBasis.transfers1202_4a.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.enhanced.acceleratedBasePost2023` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.enhanced.acceleratedBasePre2024` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.enhanced.reacceleratedBasePost2029` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.enhanced.reacceleratedBasePre2030` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.enhancedEligibilityConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.ordinaryRulesConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.poolId` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.predecessorId` | string |  | Bounded predecessor identity (1000 characters); applicable to successor pools only. Reconcile to reviewed shared controlCohorts and the predecessor-specific continuity balance; retain source evidence and confirmation. |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.sourceIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.sourceIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.sourceIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.statutory.p` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.statutory.q` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.statutory.r` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.successorCohorts[].amounts` | object |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.successorCohorts[].claim` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.successorCohorts[].confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.successorCohorts[].evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.successorCohorts[].id` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.successorCohorts[].incomeBeforeResourceDeductions` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.successorCohorts[].incomeStreamId` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.successorCohorts[].originalOwnerId` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.successorCohorts[].otherDeductions` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.successorCohorts[].predecessorId` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.successorCohorts[].propertiesRef` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.successorCohorts[].section80Income` | string |  |  |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.successorIncomeLimit` | string |  |  |
| `abAt1Inputs.calculation.resources.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.resources.fedeRegular` | object |  | Area F regular foreign exploration and development expenses not in respect of a country. |
| `abAt1Inputs.calculation.resources.fedeRegular.amounts` | object |  | Alberta amounts keyed by the printed three-digit Schedule 15 line. All inputs require an explicit amount, including nil. Line207 is signed net other deductions or transfers: inward allowed global FEDE partnership shares are negative. The partnership allocation adds its full allowed share; its confirmed destination excludes that partnership. |
| `abAt1Inputs.calculation.resources.fedeRegular.claim` | string |  | The Alberta claim chosen for this pool as exact decimal text, within the Schedule 15 ceiling for the pool. |
| `abAt1Inputs.calculation.resources.fedeRegular.claimOverride.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.claimOverride.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.claimOverride.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.controlBasis` | object |  | Reviewed original-owner control cohort: captured control balance plus signed subsequent changes must reconcile to the retained opening. No reviewed amount overwrites the opening. |
| `abAt1Inputs.calculation.resources.fedeRegular.controlBasis.balance` | object |  | balance for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.fedeRegular.controlBasis.balance.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.fedeRegular.controlBasis.balance.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.fedeRegular.controlBasis.balance.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.fedeRegular.controlBasis.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.fedeRegular.controlBasis.eventDate` | string |  | eventDate for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.fedeRegular.controlBasis.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.fedeRegular.controlBasis.role` | string |  | Closed selection: atControl, priorOwner, existingOwnerAtControl, afterControl. Retain the statutory source and review. |
| `abAt1Inputs.calculation.resources.fedeRegular.controlBasis.subsequentChanges` | object |  | subsequentChanges for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.fedeRegular.controlBasis.subsequentChanges.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.fedeRegular.controlBasis.subsequentChanges.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.fedeRegular.controlBasis.subsequentChanges.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.fedeRegular.dealerDeficitAtStart` | object |  | Preserved negative raw pool excluded from recovery in a prior66(5) dealer year. Requires a nil printed opening, separate evidence and confirmation; no invented current transfer or expense. |
| `abAt1Inputs.calculation.resources.fedeRegular.dealerDeficitAtStart.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.fedeRegular.dealerDeficitAtStart.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.fedeRegular.dealerDeficitAtStart.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.attributableIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.attributableIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.attributableIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.baseAdditions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.baseAdditions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.baseAdditions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.baseDeductions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.baseDeductions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.baseDeductions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.deductions1207And1212.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.deductions1207And1212.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.deductions1207And1212.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.inclusion5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.inclusion5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.inclusion5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.incomeBeforeDepletionAnd5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.incomeBeforeDepletionAnd5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.incomeBeforeDepletionAnd5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.otherResourceDeductionsSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.otherResourceDeductionsSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.otherResourceDeductionsSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.otherSuccessorDepletionSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.otherSuccessorDepletionSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.otherSuccessorDepletionSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.recapture5933ab.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.recapture5933ab.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.recapture5933ab.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.resourceProfits.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.resourceProfits.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.resourceProfits.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.successorEligibilityConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.successorRecaptureDeduction.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.successorRecaptureDeduction.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.successorRecaptureDeduction.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.transfers1202_4a.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.transfers1202_4a.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.depletionBasis.transfers1202_4a.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.enhanced.acceleratedBasePost2023` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.enhanced.acceleratedBasePre2024` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.enhanced.reacceleratedBasePost2029` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.enhanced.reacceleratedBasePre2030` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.enhancedEligibilityConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.ordinaryRulesConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.poolId` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.predecessorId` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.sourceIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.sourceIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.sourceIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.statutory.p` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.statutory.q` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.statutory.r` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.successorCohorts[].amounts` | object |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.successorCohorts[].claim` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.successorCohorts[].confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.successorCohorts[].evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.successorCohorts[].id` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.successorCohorts[].incomeBeforeResourceDeductions` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.successorCohorts[].incomeStreamId` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.successorCohorts[].originalOwnerId` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.successorCohorts[].otherDeductions` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.successorCohorts[].predecessorId` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.successorCohorts[].propertiesRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.successorCohorts[].section80Income` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeRegular.successorIncomeLimit` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor` | object |  | Area F successor foreign exploration and development expenses not in respect of a country. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.amounts` | object |  | Alberta amounts keyed by the printed three-digit Schedule 15 line for this pool. Every declared input line is required, including an explicit zero; federal-equal and calculated lines are refused. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.claim` | string |  | The Alberta claim chosen for this pool as exact decimal text, within the Schedule 15 ceiling for the pool. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.claimOverride.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.claimOverride.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.claimOverride.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.controlBasis` | object |  | Reviewed original-owner control cohort: captured control balance plus signed subsequent changes must reconcile to the retained opening. No reviewed amount overwrites the opening. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.controlBasis.balance` | object |  | balance for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.controlBasis.balance.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.controlBasis.balance.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.controlBasis.balance.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.controlBasis.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.controlBasis.eventDate` | string |  | eventDate for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.controlBasis.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.controlBasis.role` | string |  | Closed selection: atControl, priorOwner, existingOwnerAtControl, afterControl. Retain the statutory source and review. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.controlBasis.subsequentChanges` | object |  | subsequentChanges for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.controlBasis.subsequentChanges.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.controlBasis.subsequentChanges.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.controlBasis.subsequentChanges.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.dealerDeficitAtStart` | object |  | Preserved negative raw pool excluded from recovery in a prior66(5) dealer year. Requires a nil printed opening, separate evidence and confirmation; no invented current transfer or expense. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.dealerDeficitAtStart.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.dealerDeficitAtStart.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.dealerDeficitAtStart.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.attributableIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.attributableIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.attributableIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.baseAdditions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.baseAdditions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.baseAdditions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.baseDeductions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.baseDeductions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.baseDeductions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.deductions1207And1212.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.deductions1207And1212.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.deductions1207And1212.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.inclusion5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.inclusion5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.inclusion5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.recapture5933ab.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.recapture5933ab.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.recapture5933ab.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.resourceProfits.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.resourceProfits.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.resourceProfits.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.successorEligibilityConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.successorRecaptureDeduction.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.successorRecaptureDeduction.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.successorRecaptureDeduction.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.transfers1202_4a.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.transfers1202_4a.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.transfers1202_4a.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.enhanced.acceleratedBasePost2023` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.enhanced.acceleratedBasePre2024` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.enhanced.reacceleratedBasePost2029` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.enhanced.reacceleratedBasePre2030` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.enhancedEligibilityConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.ordinaryRulesConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.poolId` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.predecessorId` | string |  | Bounded predecessor identity (1000 characters); applicable to successor pools only. Reconcile to reviewed shared controlCohorts and the predecessor-specific continuity balance; retain source evidence and confirmation. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.sourceIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.sourceIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.sourceIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.statutory.p` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.statutory.q` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.statutory.r` | string |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.successorCohorts` | array |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.successorCohorts[]` | object |  |  |
| `abAt1Inputs.calculation.resources.fedeSuccessor.successorCohorts[].amounts` | object |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.successorCohorts[].claim` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.successorCohorts[].confirmed` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.successorCohorts[].evidenceRef` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.successorCohorts[].id` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.successorCohorts[].incomeBeforeResourceDeductions` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.successorCohorts[].incomeStreamId` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.successorCohorts[].originalOwnerId` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.successorCohorts[].otherDeductions` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.successorCohorts[].predecessorId` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.successorCohorts[].propertiesRef` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.successorCohorts[].section80Income` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.resources.fedeSuccessor.successorIncomeLimit` | string |  |  |
| `abAt1Inputs.calculation.resources.foreignResourceRegular` | array |  | Area H regular cumulative foreign resource expenses by country (taxation years beginning in 2001 or after). Rows are joined by country identity, not row order. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[]` | object |  |  |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].amounts` | object |  | Alberta amounts keyed by the printed three-digit Schedule 15 line for this country row. Every declared input line is required, including an explicit zero. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].claim` | string |  | The Alberta claim allocated to this country as exact decimal text, within the printed country and area ceilings. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].controlBasis` | object |  | Reviewed original-owner control cohort: captured control balance plus signed subsequent changes must reconcile to the retained opening. No reviewed amount overwrites the opening. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].controlBasis.balance` | object |  | balance for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].controlBasis.balance.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].controlBasis.balance.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].controlBasis.balance.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].controlBasis.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].controlBasis.eventDate` | string |  | eventDate for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].controlBasis.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].controlBasis.role` | string |  | Closed selection: atControl, priorOwner, existingOwnerAtControl, afterControl. Retain the statutory source and review. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].controlBasis.subsequentChanges` | object |  | subsequentChanges for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].controlBasis.subsequentChanges.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].controlBasis.subsequentChanges.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].controlBasis.subsequentChanges.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].country` | string |  | Country in which the expenses were incurred; the allocation to countries must stay consistent in following years. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].dealerDeficitAtStart` | object |  | Preserved negative raw pool excluded from recovery in a prior66(5) dealer year. Requires a nil printed opening, separate evidence and confirmation; no invented current transfer or expense. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].dealerDeficitAtStart.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].dealerDeficitAtStart.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].dealerDeficitAtStart.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].foreignResourceIncome` | string |  | Optional signed independent Alberta net country income for line297 before this workpaper's calculated election changes. The worksheet deducts the Alberta s.59 designation and claims under66(4),66.7(2),66.7(2.3), as TRA11736 p.6 prescribes. A different amount requires this row's confirmed review and evidenceRef. An absent value uses the matched canonical federal pool. Line231 has its separate foreignSourceIncome operand; do not put a country-net deduction into that gross source base. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].globalLimitDesignated` | string |  | Global foreign resource limit for the year designated for this country (Area H regular only), as exact decimal text. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].originalOwnerId` | string |  | Exact canonical federal Schedule 12 originalOwnerId, blank for regular pools and required for successors; never inferred by row order. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].poolId` | string |  | Exact canonical federal Schedule 12 poolId; country joins also require originalOwnerId and country. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].predecessorId` | string |  |  |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].propertyIds` | array |  | At most500 actual income-supporting property identities, each at most1000 characters. Reconcile to canonical pool identities where present. A shared property requires its income-allocation ledger, even across different original-owner control cohorts. |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].propertyIds[]` | string |  |  |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor` | array |  | Area H successor cumulative foreign resource expenses by country. Rows are joined by country identity, not row order. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[]` | object |  |  |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].amounts` | object |  | Alberta amounts keyed by the printed three-digit Schedule 15 line for this country row. Every declared input line is required, including an explicit zero. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].claim` | string |  | The Alberta claim allocated to this country as exact decimal text, within the printed country and area ceilings. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].controlBasis` | object |  | Reviewed original-owner control cohort: captured control balance plus signed subsequent changes must reconcile to the retained opening. No reviewed amount overwrites the opening. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].controlBasis.balance` | object |  | balance for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].controlBasis.balance.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].controlBasis.balance.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].controlBasis.balance.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].controlBasis.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].controlBasis.eventDate` | string |  | eventDate for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].controlBasis.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].controlBasis.role` | string |  | Closed selection: atControl, priorOwner, existingOwnerAtControl, afterControl. Retain the statutory source and review. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].controlBasis.subsequentChanges` | object |  | subsequentChanges for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].controlBasis.subsequentChanges.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].controlBasis.subsequentChanges.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].controlBasis.subsequentChanges.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].country` | string |  | Country in which the expenses were incurred; the allocation to countries must stay consistent in following years. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].dealerDeficitAtStart` | object |  | Preserved negative raw pool excluded from recovery in a prior66(5) dealer year. Requires a nil printed opening, separate evidence and confirmation; no invented current transfer or expense. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].dealerDeficitAtStart.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].dealerDeficitAtStart.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].dealerDeficitAtStart.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].foreignResourceIncome` | string |  | Optional signed independently reviewed Alberta country income for317 with this row's confirmed review and evidenceRef when it differs federally. Complete independent property income portions take precedence and retain the canonical comparison; they apply only production deductions to production. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].globalLimitDesignated` | string |  |  |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].originalOwnerId` | string |  | Exact canonical federal Schedule 12 originalOwnerId, blank for regular pools and required for successors; never inferred by row order. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].poolId` | string |  | Exact canonical federal Schedule 12 poolId; country joins also require originalOwnerId and country. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].predecessorId` | string |  | Bounded (1000 characters) predecessor identity for a successor country pool. Reconcile this exact pool/owner/country to the reviewed predecessor control history and transfer balance; preserve it unconfirmed in computed proposals. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].propertyIds` | array |  | At most500 actual income-supporting property identities, each at most1000 characters. Reconcile to canonical pool identities where present. A shared property requires its income-allocation ledger, even across different original-owner control cohorts. |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].propertyIds[]` | string |  |  |
| `abAt1Inputs.calculation.resources.foreignRules` | object |  | Reviewed Canadian corporate residence, immediate-departure and reasonable consistent country-allocation facts. When supplied, this packet replaces the ordinary-foreign confirmation and an incomplete packet remains held. |
| `abAt1Inputs.calculation.resources.foreignRules.ceasedResidenceImmediatelyAfterYear` | boolean \| null |  | Whether the corporation ceased Canadian residence immediately after this year end. Under 66.21(4)(a)(ii)(A), the whole CFRE pool replaces the ordinary prorated 30% limb; other income limits continue to apply. |
| `abAt1Inputs.calculation.resources.foreignRules.confirmed` | boolean |  | Review of residence, immediate departure and country allocations. Editing a fact clears this confirmation. |
| `abAt1Inputs.calculation.resources.foreignRules.consistentCountryAllocations` | boolean \| null |  | Reviewed consistency of current country allocations with those of the preceding year (66(4.2), 66.7(2.2)). |
| `abAt1Inputs.calculation.resources.foreignRules.evidenceRef` | string |  | Residence and country-allocation supporting reference, at most1000 characters. |
| `abAt1Inputs.calculation.resources.foreignRules.reasonableCountryAllocations` | boolean \| null |  | Reviewed reasonableness of allocations having regard to the level and timing of expenses and their profits (66(4.2), 66.7(2.2)). |
| `abAt1Inputs.calculation.resources.foreignRules.residentThroughoutCanada` | boolean \| null |  | Whether the corporation was resident in Canada throughout the taxation year. A negative answer makes regular 66(4)/66.21(4) claims nil; it does not extinguish their pools or apply the individual split-year exception. |
| `abAt1Inputs.calculation.resources.foreignSourceIncome` | object |  | Optional independently reviewed Alberta s.66(4)(b)(ii) foreign-source income for231, before this workpaper's calculated disposition-election changes. Canonical federal530 is retained as comparison. A present incomplete packet holds231; it never falls back. This income base is distinct from country-net297. |
| `abAt1Inputs.calculation.resources.foreignSourceIncome.amount` | string |  | Independent Alberta foreign-source income as nonnegative decimal text, including an explicit nil. |
| `abAt1Inputs.calculation.resources.foreignSourceIncome.confirmed` | boolean |  | Confirm after reviewing the Alberta income worksheet; clear on source changes. |
| `abAt1Inputs.calculation.resources.foreignSourceIncome.evidenceRef` | string |  | Supporting Alberta income worksheet reference. |
| `abAt1Inputs.calculation.resources.incomeBeforeCeeAndSection65` | string |  | Reviewed Alberta income before CEE and section 65, signed exact decimal text, required when the income ceiling applies. |
| `abAt1Inputs.calculation.resources.miningDepletion` | object |  | Area B mining exploration depletion base (lines 023-033). |
| `abAt1Inputs.calculation.resources.miningDepletion.amounts` | object |  | Alberta amounts keyed by the printed three-digit Schedule 15 line for this pool. Every declared input line is required, including an explicit zero; federal-equal and calculated lines are refused. |
| `abAt1Inputs.calculation.resources.miningDepletion.claim` | string |  | The Alberta claim chosen for this pool as exact decimal text, within the Schedule 15 ceiling for the pool. |
| `abAt1Inputs.calculation.resources.miningDepletion.claimOverride.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.claimOverride.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.claimOverride.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.controlBasis.balance.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.controlBasis.balance.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.controlBasis.balance.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.controlBasis.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.controlBasis.eventDate` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.controlBasis.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.controlBasis.role` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.controlBasis.subsequentChanges.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.controlBasis.subsequentChanges.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.controlBasis.subsequentChanges.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.dealerDeficitAtStart.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.dealerDeficitAtStart.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.dealerDeficitAtStart.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis` | object |  | Reviewed statutory terms for positive depletion claims; the backend applies Reg1201/1202/1203 and the printed available-pool cap. |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.attributableIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.attributableIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.attributableIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.baseAdditions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.baseAdditions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.baseAdditions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.baseDeductions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.baseDeductions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.baseDeductions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.confirmed` | boolean |  | Confirm the captured statutory term and its source. |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.deductions1207And1212` | object |  | Reviewed component of the adopted Reg1201/1202/1203 depletion ceiling, retained with evidence and confirmation. |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.deductions1207And1212.amount` | string |  | Exact reviewed statutory monetary term, decimal text at most 80 characters; income terms may be signed. |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.deductions1207And1212.confirmed` | boolean |  | Confirm the captured statutory term and its source. |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.deductions1207And1212.evidenceRef` | string |  | Supporting source, at most 1000 characters. |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.evidenceRef` | string |  | Supporting source, at most 1000 characters. |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.inclusion5933f` | object |  | Reviewed component of the adopted Reg1201/1202/1203 depletion ceiling, retained with evidence and confirmation. |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.inclusion5933f.amount` | string |  | Exact reviewed statutory monetary term, decimal text at most 80 characters; income terms may be signed. |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.inclusion5933f.confirmed` | boolean |  | Confirm the captured statutory term and its source. |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.inclusion5933f.evidenceRef` | string |  | Supporting source, at most 1000 characters. |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.incomeBeforeDepletionAnd5933f` | object |  | Reviewed component of the adopted Reg1201/1202/1203 depletion ceiling, retained with evidence and confirmation. |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.incomeBeforeDepletionAnd5933f.amount` | string |  | Exact reviewed statutory monetary term, decimal text at most 80 characters; income terms may be signed. |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.incomeBeforeDepletionAnd5933f.confirmed` | boolean |  | Confirm the captured statutory term and its source. |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.incomeBeforeDepletionAnd5933f.evidenceRef` | string |  | Supporting source, at most 1000 characters. |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.otherResourceDeductionsSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.otherResourceDeductionsSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.otherResourceDeductionsSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.otherSuccessorDepletionSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.otherSuccessorDepletionSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.otherSuccessorDepletionSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.recapture5933ab.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.recapture5933ab.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.recapture5933ab.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.resourceProfits.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.resourceProfits.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.resourceProfits.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.successorEligibilityConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.successorRecaptureDeduction.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.successorRecaptureDeduction.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.successorRecaptureDeduction.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.transfers1202_4a.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.transfers1202_4a.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.transfers1202_4a.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.enhanced.acceleratedBasePost2023` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.enhanced.acceleratedBasePre2024` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.enhanced.reacceleratedBasePost2029` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.enhanced.reacceleratedBasePre2030` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.enhancedEligibilityConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.ordinaryRulesConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.poolId` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.predecessorId` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.sourceIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.sourceIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.sourceIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.statutory.p` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.statutory.q` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.statutory.r` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.successorCohorts[].amounts` | object |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.successorCohorts[].claim` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.successorCohorts[].confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.successorCohorts[].evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.successorCohorts[].id` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.successorCohorts[].incomeBeforeResourceDeductions` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.successorCohorts[].incomeStreamId` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.successorCohorts[].originalOwnerId` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.successorCohorts[].otherDeductions` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.successorCohorts[].predecessorId` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.successorCohorts[].propertiesRef` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.successorCohorts[].section80Income` | string |  |  |
| `abAt1Inputs.calculation.resources.miningDepletion.successorIncomeLimit` | string |  |  |
| `abAt1Inputs.calculation.resources.nonPbcResourceRightsDealer` | boolean \| null |  | Whether ITA66(5) excludes resource deductions and recoveries for a non-PBC rights dealer. Unanswered holds. An affirmative answer refuses positive excluded claims, preserves raw deficits for reviewed continuity and retains the separate section65 depletion limits. |
| `abAt1Inputs.calculation.resources.ordinaryForeignRulesConfirmed` | boolean |  | Confirms Canadian residence throughout, no immediate departure, consistent reasonable country allocations and no special successor adjustments for foreign claims. |
| `abAt1Inputs.calculation.resources.ordinaryPoolRulesConfirmed` | boolean |  | Confirms no special pool designations under ITA 66(14.1) or successor pool adjustments under 66.7(12.1)/(13.2). Those branches are not computed and stay held. |
| `abAt1Inputs.calculation.resources.poolsComplete` | boolean \| null |  | Confirms the complete Alberta resource pool roster has been entered; only under this confirmation is an absent pool a nil pool. |
| `abAt1Inputs.calculation.resources.sections112And113Deductions` | string |  | Reviewed nonnegative sections 112/113 deductions for the CEE income ceiling, as exact decimal text. |
| `abAt1Inputs.calculation.resources.singleSuccessorOwnerConfirmed` | boolean |  | Legacy aggregate-mode confirmation that domestic successor pools belong to one original owner. When successorOwners is present, each captured owner/cohort is computed separately and this legacy answer is not used. |
| `abAt1Inputs.calculation.resources.specialAdjustments` | object |  | Complete reviewed ledger for 66.7(12.1)/(13.2) original-owner specified amounts and 66(14.1) offset-account facts. It replaces the ordinary-pool confirmation. Base amounts contain gross transfers before computed relief; missing or inconsistent data holds the schedule. |
| `abAt1Inputs.calculation.resources.specialAdjustments.baseAmountsExcludeSpecialAdjustments` | boolean |  | Reviewed special-adjustment baseAmountsExcludeSpecialAdjustments. The roster and base-amount exclusion must be explicitly confirmed; edits clear dependent reviews. |
| `abAt1Inputs.calculation.resources.specialAdjustments.complete` | boolean |  | Reviewed special-adjustment complete. The roster and base-amount exclusion must be explicitly confirmed; edits clear dependent reviews. |
| `abAt1Inputs.calculation.resources.specialAdjustments.confirmed` | boolean |  | Reviewed special-adjustment confirmed. The roster and base-amount exclusion must be explicitly confirmed; edits clear dependent reviews. |
| `abAt1Inputs.calculation.resources.specialAdjustments.evidenceRef` | string |  | Reviewed special-adjustment evidenceRef. The roster and base-amount exclusion must be explicitly confirmed; edits clear dependent reviews. |
| `abAt1Inputs.calculation.resources.specialAdjustments.offsetDesignation` | object |  | Reviewed 66(14.1) designation and cumulative offset account. A positive current prescribed-expense scalar alone cannot establish the dated Reg1217 basis and remains held; nil designations preserve known offset-account continuity. |
| `abAt1Inputs.calculation.resources.specialAdjustments.offsetDesignation.amount` | object |  | Reviewed offset-account operand. Only otherOffsetAccountChanges is signed; a reviewed positive prescribed expense cannot waive an unestablished Reg1217 basis. |
| `abAt1Inputs.calculation.resources.specialAdjustments.offsetDesignation.amount.amount` | string |  | Exact decimal text, at most80 characters; an explicit nil is required. The engine computes statutory relief rather than accepting a keyed relief total. |
| `abAt1Inputs.calculation.resources.specialAdjustments.offsetDesignation.amount.confirmed` | boolean |  | Preparers reviewed this amount and its supporting source. Edits clear its confirmation and dependent workpaper reviews. |
| `abAt1Inputs.calculation.resources.specialAdjustments.offsetDesignation.amount.evidenceRef` | string |  | Original-owner return, transaction or statutory-basis reference, at most1000 characters. |
| `abAt1Inputs.calculation.resources.specialAdjustments.offsetDesignation.confirmed` | boolean |  | Subsection66(14.1) confirmed; preserve the actual designation evidence and review. |
| `abAt1Inputs.calculation.resources.specialAdjustments.offsetDesignation.evidenceRef` | string |  | Subsection66(14.1) evidenceRef; preserve the actual designation evidence and review. |
| `abAt1Inputs.calculation.resources.specialAdjustments.offsetDesignation.filedDate` | string |  | Subsection66(14.1) filedDate; preserve the actual designation evidence and review. |
| `abAt1Inputs.calculation.resources.specialAdjustments.offsetDesignation.openingOffsetAccount` | object |  | Reviewed offset-account operand. Only otherOffsetAccountChanges is signed; a reviewed positive prescribed expense cannot waive an unestablished Reg1217 basis. |
| `abAt1Inputs.calculation.resources.specialAdjustments.offsetDesignation.openingOffsetAccount.amount` | string |  | Exact decimal text, at most80 characters; an explicit nil is required. The engine computes statutory relief rather than accepting a keyed relief total. |
| `abAt1Inputs.calculation.resources.specialAdjustments.offsetDesignation.openingOffsetAccount.confirmed` | boolean |  | Preparers reviewed this amount and its supporting source. Edits clear its confirmation and dependent workpaper reviews. |
| `abAt1Inputs.calculation.resources.specialAdjustments.offsetDesignation.openingOffsetAccount.evidenceRef` | string |  | Original-owner return, transaction or statutory-basis reference, at most1000 characters. |
| `abAt1Inputs.calculation.resources.specialAdjustments.offsetDesignation.otherOffsetAccountChanges` | object |  | Reviewed offset-account operand. Only otherOffsetAccountChanges is signed; a reviewed positive prescribed expense cannot waive an unestablished Reg1217 basis. |
| `abAt1Inputs.calculation.resources.specialAdjustments.offsetDesignation.otherOffsetAccountChanges.amount` | string |  | Exact decimal text, at most80 characters; an explicit nil is required. The engine computes statutory relief rather than accepting a keyed relief total. |
| `abAt1Inputs.calculation.resources.specialAdjustments.offsetDesignation.otherOffsetAccountChanges.confirmed` | boolean |  | Preparers reviewed this amount and its supporting source. Edits clear its confirmation and dependent workpaper reviews. |
| `abAt1Inputs.calculation.resources.specialAdjustments.offsetDesignation.otherOffsetAccountChanges.evidenceRef` | string |  | Original-owner return, transaction or statutory-basis reference, at most1000 characters. |
| `abAt1Inputs.calculation.resources.specialAdjustments.offsetDesignation.prescribedCanadianExplorationExpense` | object |  | Reviewed offset-account operand. Only otherOffsetAccountChanges is signed; a reviewed positive prescribed expense cannot waive an unestablished Reg1217 basis. |
| `abAt1Inputs.calculation.resources.specialAdjustments.offsetDesignation.prescribedCanadianExplorationExpense.amount` | string |  | Exact decimal text, at most80 characters; an explicit nil is required. The engine computes statutory relief rather than accepting a keyed relief total. |
| `abAt1Inputs.calculation.resources.specialAdjustments.offsetDesignation.prescribedCanadianExplorationExpense.confirmed` | boolean |  | Preparers reviewed this amount and its supporting source. Edits clear its confirmation and dependent workpaper reviews. |
| `abAt1Inputs.calculation.resources.specialAdjustments.offsetDesignation.prescribedCanadianExplorationExpense.evidenceRef` | string |  | Original-owner return, transaction or statutory-basis reference, at most1000 characters. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts` | array |  | Reviewed special-adjustment specifiedAmounts. The roster and base-amount exclusion must be explicitly confirmed; edits clear dependent reviews. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[]` | object |  | One original-owner resource family/year, and country for CFRE. All dispositions share one specified amount; it is allocated in actual disposition order, not separately recreated for each transfer. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].allOrSubstantiallyAll` | boolean \| null |  | Original-owner specified-amount allOrSubstantiallyAll. Identify the actual qualifying family, owner, period and complete ordered disposition roster. Filer and successor returns remain distinct. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].confirmed` | boolean |  | Original-owner specified-amount confirmed. Identify the actual qualifying family, owner, period and complete ordered disposition roster. Filer and successor returns remain distinct. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].country` | string |  | Original-owner specified-amount country. Identify the actual qualifying family, owner, period and complete ordered disposition roster. Filer and successor returns remain distinct. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].dispositions` | array |  | Original-owner specified-amount dispositions. Identify the actual qualifying family, owner, period and complete ordered disposition roster. Filer and successor returns remain distinct. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].dispositionsComplete` | boolean |  | Original-owner specified-amount dispositionsComplete. Identify the actual qualifying family, owner, period and complete ordered disposition roster. Filer and successor returns remain distinct. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].dispositions[]` | object |  | One qualifying disposition in the complete original-owner year. Its gross reduction and valid retained designation enter the aggregate, then its allocated specified amount consumes the remaining aggregate in actual order. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].dispositions[].confirmed` | boolean |  | Reviewed disposition confirmed. Sequence is an actual consecutive integer from1 to500. A filer recipient must identify its canonical pool and fall in this taxation period; other recipients carry no filer pool ID. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].dispositions[].date` | string |  | Reviewed disposition date. Sequence is an actual consecutive integer from1 to500. A filer recipient must identify its canonical pool and fall in this taxation period; other recipients carry no filer pool ID. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].dispositions[].designatedRetention` | object |  | Gross original-owner pool reduction or valid timely retained designation, separately evidenced. The designation cannot exceed this reduction. Filer transfers must include their gross amounts before computed relief. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].dispositions[].designatedRetention.amount` | string |  | Exact decimal text, at most80 characters; an explicit nil is required. The engine computes statutory relief rather than accepting a keyed relief total. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].dispositions[].designatedRetention.confirmed` | boolean |  | Preparers reviewed this amount and its supporting source. Edits clear its confirmation and dependent workpaper reviews. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].dispositions[].designatedRetention.evidenceRef` | string |  | Original-owner return, transaction or statutory-basis reference, at most1000 characters. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].dispositions[].designationFiledDate` | string |  | Reviewed disposition designationFiledDate. Sequence is an actual consecutive integer from1 to500. A filer recipient must identify its canonical pool and fall in this taxation period; other recipients carry no filer pool ID. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].dispositions[].evidenceRef` | string |  | Reviewed disposition evidenceRef. Sequence is an actual consecutive integer from1 to500. A filer recipient must identify its canonical pool and fall in this taxation period; other recipients carry no filer pool ID. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].dispositions[].id` | string |  | Reviewed disposition id. Sequence is an actual consecutive integer from1 to500. A filer recipient must identify its canonical pool and fall in this taxation period; other recipients carry no filer pool ID. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].dispositions[].poolReduction` | object |  | Gross original-owner pool reduction or valid timely retained designation, separately evidenced. The designation cannot exceed this reduction. Filer transfers must include their gross amounts before computed relief. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].dispositions[].poolReduction.amount` | string |  | Exact decimal text, at most80 characters; an explicit nil is required. The engine computes statutory relief rather than accepting a keyed relief total. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].dispositions[].poolReduction.confirmed` | boolean |  | Preparers reviewed this amount and its supporting source. Edits clear its confirmation and dependent workpaper reviews. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].dispositions[].poolReduction.evidenceRef` | string |  | Original-owner return, transaction or statutory-basis reference, at most1000 characters. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].dispositions[].recipientIsFiler` | boolean \| null |  | Reviewed disposition recipientIsFiler. Sequence is an actual consecutive integer from1 to500. A filer recipient must identify its canonical pool and fall in this taxation period; other recipients carry no filer pool ID. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].dispositions[].recipientPoolId` | string |  | Reviewed disposition recipientPoolId. Sequence is an actual consecutive integer from1 to500. A filer recipient must identify its canonical pool and fall in this taxation period; other recipients carry no filer pool ID. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].dispositions[].sequence` | number |  | Reviewed disposition sequence. Sequence is an actual consecutive integer from1 to500. A filer recipient must identify its canonical pool and fall in this taxation period; other recipients carry no filer pool ID. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].dispositions[].transferKind` | string |  | Reviewed disposition transferKind. Sequence is an actual consecutive integer from1 to500. A filer recipient must identify its canonical pool and fall in this taxation period; other recipients carry no filer pool ID. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].evidenceRef` | string |  | Original-owner specified-amount evidenceRef. Identify the actual qualifying family, owner, period and complete ordered disposition roster. Filer and successor returns remain distinct. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].family` | string |  | Original-owner specified-amount family. Identify the actual qualifying family, owner, period and complete ordered disposition roster. Filer and successor returns remain distinct. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].id` | string |  | Original-owner specified-amount id. Identify the actual qualifying family, owner, period and complete ordered disposition roster. Filer and successor returns remain distinct. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].originalOwnerClaim` | object |  | Independently reviewed original-owner Alberta statutory operand. A filer claim must reconcile to the selected deduction; the recovery is the hypothetical amount without specified relief under 66.7(12.1)/(13.2). |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].originalOwnerClaim.amount` | string |  | Exact decimal text, at most80 characters; an explicit nil is required. The engine computes statutory relief rather than accepting a keyed relief total. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].originalOwnerClaim.confirmed` | boolean |  | Preparers reviewed this amount and its supporting source. Edits clear its confirmation and dependent workpaper reviews. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].originalOwnerClaim.evidenceRef` | string |  | Original-owner return, transaction or statutory-basis reference, at most1000 characters. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].originalOwnerId` | string |  | Original-owner specified-amount originalOwnerId. Identify the actual qualifying family, owner, period and complete ordered disposition roster. Filer and successor returns remain distinct. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].originalOwnerIsFiler` | boolean \| null |  | Original-owner specified-amount originalOwnerIsFiler. Identify the actual qualifying family, owner, period and complete ordered disposition roster. Filer and successor returns remain distinct. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].originalOwnerRecoveryWithoutRelief` | object |  | Independently reviewed original-owner Alberta statutory operand. A filer claim must reconcile to the selected deduction; the recovery is the hypothetical amount without specified relief under 66.7(12.1)/(13.2). |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].originalOwnerRecoveryWithoutRelief.amount` | string |  | Exact decimal text, at most80 characters; an explicit nil is required. The engine computes statutory relief rather than accepting a keyed relief total. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].originalOwnerRecoveryWithoutRelief.confirmed` | boolean |  | Preparers reviewed this amount and its supporting source. Edits clear its confirmation and dependent workpaper reviews. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].originalOwnerRecoveryWithoutRelief.evidenceRef` | string |  | Original-owner return, transaction or statutory-basis reference, at most1000 characters. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].originalOwnerYearEnd` | string |  | Original-owner specified-amount originalOwnerYearEnd. Identify the actual qualifying family, owner, period and complete ordered disposition roster. Filer and successor returns remain distinct. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].originalOwnerYearStart` | string |  | Original-owner specified-amount originalOwnerYearStart. Identify the actual qualifying family, owner, period and complete ordered disposition roster. Filer and successor returns remain distinct. |
| `abAt1Inputs.calculation.resources.specialAdjustments.specifiedAmounts[].successorRulesSatisfied` | boolean \| null |  | Original-owner specified-amount successorRulesSatisfied. Identify the actual qualifying family, owner, period and complete ordered disposition roster. Filer and successor returns remain distinct. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular` | array |  | Area G regular specified foreign exploration and development expenses by country (incurred before 2001). Rows are joined by country identity, not row order. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[]` | object |  |  |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].amounts` | object |  | Alberta amounts keyed by the printed three-digit Schedule 15 line for this country row. Every declared input line is required, including an explicit zero. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].claim` | string |  | The Alberta claim allocated to this country as exact decimal text, within the printed country and area ceilings. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].controlBasis` | object |  | Reviewed original-owner control cohort: captured control balance plus signed subsequent changes must reconcile to the retained opening. No reviewed amount overwrites the opening. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].controlBasis.balance` | object |  | balance for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].controlBasis.balance.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].controlBasis.balance.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].controlBasis.balance.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].controlBasis.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].controlBasis.eventDate` | string |  | eventDate for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].controlBasis.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].controlBasis.role` | string |  | Closed selection: atControl, priorOwner, existingOwnerAtControl, afterControl. Retain the statutory source and review. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].controlBasis.subsequentChanges` | object |  | subsequentChanges for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].controlBasis.subsequentChanges.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].controlBasis.subsequentChanges.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].controlBasis.subsequentChanges.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].country` | string |  | Country in which the expenses were incurred; the allocation to countries must stay consistent in following years. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].dealerDeficitAtStart` | object |  | Preserved negative raw pool excluded from recovery in a prior66(5) dealer year. Requires a nil printed opening, separate evidence and confirmation; no invented current transfer or expense. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].dealerDeficitAtStart.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].dealerDeficitAtStart.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].dealerDeficitAtStart.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].foreignResourceIncome` | string |  | Optional independent Alberta country income for line257 before calculated election changes. A difference from the matched canonical federal pool requires this row's confirmed review and evidenceRef to its Alberta worksheet; an absent value uses canonical income. Apply the printed deduction exclusions in that worksheet. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].globalLimitDesignated` | string |  |  |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].originalOwnerId` | string |  | Exact canonical federal Schedule 12 originalOwnerId, blank for regular pools and required for successors; never inferred by row order. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].poolId` | string |  | Exact canonical federal Schedule 12 poolId; country joins also require originalOwnerId and country. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].predecessorId` | string |  |  |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].propertyIds` | array |  | At most500 actual income-supporting property identities, each at most1000 characters. Reconcile to canonical pool identities where present. A shared property requires its income-allocation ledger, even across different original-owner control cohorts. |
| `abAt1Inputs.calculation.resources.specifiedForeignRegular[].propertyIds[]` | string |  |  |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor` | array |  | Area G successor specified foreign exploration and development expenses by country. Rows are joined by country identity, not row order. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[]` | object |  |  |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].amounts` | object |  | Alberta amounts keyed by the printed three-digit Schedule 15 line for this country row. Every declared input line is required, including an explicit zero. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].claim` | string |  | The Alberta claim allocated to this country as exact decimal text, within the printed country and area ceilings. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].controlBasis` | object |  | Reviewed original-owner control cohort: captured control balance plus signed subsequent changes must reconcile to the retained opening. No reviewed amount overwrites the opening. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].controlBasis.balance` | object |  | balance for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].controlBasis.balance.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].controlBasis.balance.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].controlBasis.balance.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].controlBasis.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].controlBasis.eventDate` | string |  | eventDate for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].controlBasis.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].controlBasis.role` | string |  | Closed selection: atControl, priorOwner, existingOwnerAtControl, afterControl. Retain the statutory source and review. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].controlBasis.subsequentChanges` | object |  | subsequentChanges for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].controlBasis.subsequentChanges.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].controlBasis.subsequentChanges.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].controlBasis.subsequentChanges.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].country` | string |  | Country in which the expenses were incurred; the allocation to countries must stay consistent in following years. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].dealerDeficitAtStart` | object |  | Preserved negative raw pool excluded from recovery in a prior66(5) dealer year. Requires a nil printed opening, separate evidence and confirmation; no invented current transfer or expense. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].dealerDeficitAtStart.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].dealerDeficitAtStart.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].dealerDeficitAtStart.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].foreignResourceIncome` | string |  | Optional independent Alberta original-owner country income for line277. A difference from the matched canonical federal pool requires this row's confirmed review and evidenceRef to its Alberta worksheet; an absent value uses canonical income. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].globalLimitDesignated` | string |  |  |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].originalOwnerId` | string |  | Exact canonical federal Schedule 12 originalOwnerId, blank for regular pools and required for successors; never inferred by row order. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].poolId` | string |  | Exact canonical federal Schedule 12 poolId; country joins also require originalOwnerId and country. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].predecessorId` | string |  | Bounded (1000 characters) predecessor identity for a successor country pool. Reconcile this exact pool/owner/country to the reviewed predecessor control history and transfer balance; preserve it unconfirmed in computed proposals. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].propertyIds` | array |  | At most500 actual income-supporting property identities, each at most1000 characters. Reconcile to canonical pool identities where present. A shared property requires its income-allocation ledger, even across different original-owner control cohorts. |
| `abAt1Inputs.calculation.resources.specifiedForeignSuccessor[].propertyIds[]` | string |  |  |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations` | array |  | At most500 reviewed owner/property income rows. Allocate the computed deduction to actual supporting properties; weighted earned depletion uses four times its claim. Both each owner income and the one shared property capacity are enforced. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocationsComplete` | boolean |  | Confirm the complete property allocation ledger, required when positive successor claims share an income-supporting property. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[]` | object |  |  |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].allocations` | array |  | allocations for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].allocations[]` | object |  |  |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].allocations[].deduction` | object |  | deduction for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].allocations[].deduction.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].allocations[].deduction.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].allocations[].deduction.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].allocations[].incomePortions` | object |  | Distinct production, disposition and reserve income portions under ITA66.7(2)-(5). Review exclusions by source where several sources coexist; an aggregate deduction does not establish its supporting income source. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].allocations[].incomePortions.disposition` | object |  | Reviewed attributable income portion, exact decimal text with evidence and confirmation. Claim portions sum to the deduction (four times earned depletion); CFRE cannot use disposition income, while CEE and FEDE retain their own disposition limbs. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].allocations[].incomePortions.disposition.amount` | string |  | Reviewed attributable income portion, exact decimal text with evidence and confirmation. Claim portions sum to the deduction (four times earned depletion); CFRE cannot use disposition income, while CEE and FEDE retain their own disposition limbs. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].allocations[].incomePortions.disposition.confirmed` | boolean |  | Reviewed attributable income portion, exact decimal text with evidence and confirmation. Claim portions sum to the deduction (four times earned depletion); CFRE cannot use disposition income, while CEE and FEDE retain their own disposition limbs. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].allocations[].incomePortions.disposition.evidenceRef` | string |  | Reviewed attributable income portion, exact decimal text with evidence and confirmation. Claim portions sum to the deduction (four times earned depletion); CFRE cannot use disposition income, while CEE and FEDE retain their own disposition limbs. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].allocations[].incomePortions.production` | object |  | Reviewed attributable income portion, exact decimal text with evidence and confirmation. Claim portions sum to the deduction (four times earned depletion); CFRE cannot use disposition income, while CEE and FEDE retain their own disposition limbs. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].allocations[].incomePortions.production.amount` | string |  | Reviewed attributable income portion, exact decimal text with evidence and confirmation. Claim portions sum to the deduction (four times earned depletion); CFRE cannot use disposition income, while CEE and FEDE retain their own disposition limbs. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].allocations[].incomePortions.production.confirmed` | boolean |  | Reviewed attributable income portion, exact decimal text with evidence and confirmation. Claim portions sum to the deduction (four times earned depletion); CFRE cannot use disposition income, while CEE and FEDE retain their own disposition limbs. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].allocations[].incomePortions.production.evidenceRef` | string |  | Reviewed attributable income portion, exact decimal text with evidence and confirmation. Claim portions sum to the deduction (four times earned depletion); CFRE cannot use disposition income, while CEE and FEDE retain their own disposition limbs. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].allocations[].incomePortions.reserve` | object |  | Reviewed attributable income portion, exact decimal text with evidence and confirmation. Claim portions sum to the deduction (four times earned depletion); CFRE cannot use disposition income, while CEE and FEDE retain their own disposition limbs. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].allocations[].incomePortions.reserve.amount` | string |  | Reviewed attributable income portion, exact decimal text with evidence and confirmation. Claim portions sum to the deduction (four times earned depletion); CFRE cannot use disposition income, while CEE and FEDE retain their own disposition limbs. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].allocations[].incomePortions.reserve.confirmed` | boolean |  | Reviewed attributable income portion, exact decimal text with evidence and confirmation. Claim portions sum to the deduction (four times earned depletion); CFRE cannot use disposition income, while CEE and FEDE retain their own disposition limbs. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].allocations[].incomePortions.reserve.evidenceRef` | string |  | Reviewed attributable income portion, exact decimal text with evidence and confirmation. Claim portions sum to the deduction (four times earned depletion); CFRE cannot use disposition income, while CEE and FEDE retain their own disposition limbs. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].allocations[].poolId` | string |  | poolId for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].incomeAvailable` | object |  | incomeAvailable for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].incomeAvailable.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].incomeAvailable.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].incomeAvailable.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].originalOwnerId` | string |  | originalOwnerId for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].propertyId` | string |  | propertyId for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].sharedIncomeCapacity` | object |  | sharedIncomeCapacity for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].sharedIncomeCapacity.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].sharedIncomeCapacity.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].sharedIncomeCapacity.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms` | object |  | Statutory corporation resource-property income operands for independent domestic and foreign successor ceilings. Domestic CEE/CDE/COGPE and combined original-owner FEDE limits replace retained reviewed ceilings when supplied. Missing terms never use the old ceiling; CFRE production remains distinct from FEDE disposition income. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.acquiredDate` | string |  | Actual property acquisition date, YYYY-MM-DD, used for the CDE/COGPE acquisition-year exclusion. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.acquisitionException` | string |  | The actual statutory amalgamation, merger or deemed-control exception, or none; CEE has no corresponding acquisition-year exception in 66.7(3)(b). |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.canadianDesignationUsed` | object |  | Capped Canadian-production increment attributed to this foreign property when several foreign properties compete. Sum all such portions to the one original-owner increment; preserve each foreign loss before its own outer nil floor. ITA66.7(2)(b)(ii)/(iii). |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.canadianDesignationUsed.amount` | string |  | Capped Canadian-production increment attributed to this foreign property when several foreign properties compete. Sum all such portions to the one original-owner increment; preserve each foreign loss before its own outer nil floor. ITA66.7(2)(b)(ii)/(iii). |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.canadianDesignationUsed.confirmed` | boolean |  | Capped Canadian-production increment attributed to this foreign property when several foreign properties compete. Sum all such portions to the one original-owner increment; preserve each foreign loss before its own outer nil floor. ITA66.7(2)(b)(ii)/(iii). |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.canadianDesignationUsed.evidenceRef` | string |  | Capped Canadian-production increment attributed to this foreign property when several foreign properties compete. Sum all such portions to the one original-owner increment; preserve each foreign loss before its own outer nil floor. ITA66.7(2)(b)(ii)/(iii). |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.canadianIncomeDesignatedToForeign` | object |  | Reviewed statutory property-income operand; separate evidence and confirmation. Production income stays signed. The CEE-only disposition operand is the unused income under 59(3.2)(c); 80(13), other deductions and Canadian production designated to foreign claims are excluded from domestic capacity. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.canadianIncomeDesignatedToForeign.amount` | string |  | Exact decimal text, at most80 characters, with an explicit nil where applicable. Only productionIncome may be negative. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.canadianIncomeDesignatedToForeign.confirmed` | boolean |  | Preparers reviewed this property-income operand; edits clear the income roster and dependent pool reviews. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.canadianIncomeDesignatedToForeign.evidenceRef` | string |  | Supporting resource-property income reference, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.country` | string |  | Country of the income-supporting property; CA/CAN identifies a domestic property for 66.7(3)-(5). At most3 characters. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.debtForgiveness8013` | object |  | Reviewed statutory property-income operand; separate evidence and confirmation. Production income stays signed. The CEE-only disposition operand is the unused income under 59(3.2)(c); 80(13), other deductions and Canadian production designated to foreign claims are excluded from domestic capacity. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.debtForgiveness8013.amount` | string |  | Exact decimal text, at most80 characters, with an explicit nil where applicable. Only productionIncome may be negative. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.debtForgiveness8013.confirmed` | boolean |  | Preparers reviewed this property-income operand; edits clear the income roster and dependent pool reviews. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.debtForgiveness8013.evidenceRef` | string |  | Supporting resource-property income reference, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.dispositionIncome591` | object |  | Reviewed amount included under59(1) in respect of the foreign property. Enters FEDE under66.7(2)(b)(i); does not enter CFRE production under66.7(2.3)(b)(i). Exact bounded decimal text, evidence and explicit confirmation, including nil. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.dispositionIncome591.amount` | string |  | Exact decimal text, at most80 characters, with an explicit nil where applicable. Only productionIncome may be negative. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.dispositionIncome591.confirmed` | boolean |  | Preparers reviewed this property-income operand; edits clear the income roster and dependent pool reviews. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.dispositionIncome591.evidenceRef` | string |  | Supporting resource-property income reference, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.dispositionIncome5932c` | object |  | Reviewed statutory property-income operand; separate evidence and confirmation. Production income stays signed. The CEE-only disposition operand is the unused income under 59(3.2)(c); 80(13), other deductions and Canadian production designated to foreign claims are excluded from domestic capacity. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.dispositionIncome5932c.amount` | string |  | Exact decimal text, at most80 characters, with an explicit nil where applicable. Only productionIncome may be negative. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.dispositionIncome5932c.confirmed` | boolean |  | Preparers reviewed this property-income operand; edits clear the income roster and dependent pool reviews. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.dispositionIncome5932c.evidenceRef` | string |  | Supporting resource-property income reference, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.incomeAvailableBySource` | object |  | Distinct production, disposition and reserve income portions under ITA66.7(2)-(5). Review exclusions by source where several sources coexist; an aggregate deduction does not establish its supporting income source. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.incomeAvailableBySource.disposition` | object |  | Reviewed attributable income portion, exact decimal text with evidence and confirmation. Claim portions sum to the deduction (four times earned depletion); CFRE cannot use disposition income, while CEE and FEDE retain their own disposition limbs. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.incomeAvailableBySource.disposition.amount` | string |  | Reviewed attributable income portion, exact decimal text with evidence and confirmation. Claim portions sum to the deduction (four times earned depletion); CFRE cannot use disposition income, while CEE and FEDE retain their own disposition limbs. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.incomeAvailableBySource.disposition.confirmed` | boolean |  | Reviewed attributable income portion, exact decimal text with evidence and confirmation. Claim portions sum to the deduction (four times earned depletion); CFRE cannot use disposition income, while CEE and FEDE retain their own disposition limbs. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.incomeAvailableBySource.disposition.evidenceRef` | string |  | Reviewed attributable income portion, exact decimal text with evidence and confirmation. Claim portions sum to the deduction (four times earned depletion); CFRE cannot use disposition income, while CEE and FEDE retain their own disposition limbs. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.incomeAvailableBySource.production` | object |  | Reviewed attributable income portion, exact decimal text with evidence and confirmation. Claim portions sum to the deduction (four times earned depletion); CFRE cannot use disposition income, while CEE and FEDE retain their own disposition limbs. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.incomeAvailableBySource.production.amount` | string |  | Reviewed attributable income portion, exact decimal text with evidence and confirmation. Claim portions sum to the deduction (four times earned depletion); CFRE cannot use disposition income, while CEE and FEDE retain their own disposition limbs. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.incomeAvailableBySource.production.confirmed` | boolean |  | Reviewed attributable income portion, exact decimal text with evidence and confirmation. Claim portions sum to the deduction (four times earned depletion); CFRE cannot use disposition income, while CEE and FEDE retain their own disposition limbs. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.incomeAvailableBySource.production.evidenceRef` | string |  | Reviewed attributable income portion, exact decimal text with evidence and confirmation. Claim portions sum to the deduction (four times earned depletion); CFRE cannot use disposition income, while CEE and FEDE retain their own disposition limbs. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.incomeAvailableBySource.reserve` | object |  | Reviewed attributable income portion, exact decimal text with evidence and confirmation. Claim portions sum to the deduction (four times earned depletion); CFRE cannot use disposition income, while CEE and FEDE retain their own disposition limbs. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.incomeAvailableBySource.reserve.amount` | string |  | Reviewed attributable income portion, exact decimal text with evidence and confirmation. Claim portions sum to the deduction (four times earned depletion); CFRE cannot use disposition income, while CEE and FEDE retain their own disposition limbs. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.incomeAvailableBySource.reserve.confirmed` | boolean |  | Reviewed attributable income portion, exact decimal text with evidence and confirmation. Claim portions sum to the deduction (four times earned depletion); CFRE cannot use disposition income, while CEE and FEDE retain their own disposition limbs. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.incomeAvailableBySource.reserve.evidenceRef` | string |  | Reviewed attributable income portion, exact decimal text with evidence and confirmation. Claim portions sum to the deduction (four times earned depletion); CFRE cannot use disposition income, while CEE and FEDE retain their own disposition limbs. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.nonArmsLengthAcquisition` | boolean \| null |  | Whether the successor acquired the property from the original owner at non-arm’s length. In the acquisition year, non-excepted acquisitions make the CDE/COGPE income limb nil. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.otherDeductionsSameIncome` | object |  | Reviewed statutory property-income operand; separate evidence and confirmation. Production income stays signed. The CEE-only disposition operand is the unused income under 59(3.2)(c); 80(13), other deductions and Canadian production designated to foreign claims are excluded from domestic capacity. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.otherDeductionsSameIncome.amount` | string |  | Exact decimal text, at most80 characters, with an explicit nil where applicable. Only productionIncome may be negative. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.otherDeductionsSameIncome.confirmed` | boolean |  | Preparers reviewed this property-income operand; edits clear the income roster and dependent pool reviews. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.otherDeductionsSameIncome.evidenceRef` | string |  | Supporting resource-property income reference, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.productionIncome` | object |  | Reviewed statutory property-income operand; separate evidence and confirmation. Production income stays signed. The CEE-only disposition operand is the unused income under 59(3.2)(c); 80(13), other deductions and Canadian production designated to foreign claims are excluded from domestic capacity. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.productionIncome.amount` | string |  | Exact decimal text, at most80 characters, with an explicit nil where applicable. Only productionIncome may be negative. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.productionIncome.confirmed` | boolean |  | Preparers reviewed this property-income operand; edits clear the income roster and dependent pool reviews. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.productionIncome.evidenceRef` | string |  | Supporting resource-property income reference, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.reserveAmount` | object |  | Reviewed statutory property-income operand; separate evidence and confirmation. Production income stays signed. The CEE-only disposition operand is the unused income under 59(3.2)(c); 80(13), other deductions and Canadian production designated to foreign claims are excluded from domestic capacity. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.reserveAmount.amount` | string |  | Exact decimal text, at most80 characters, with an explicit nil where applicable. Only productionIncome may be negative. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.reserveAmount.confirmed` | boolean |  | Preparers reviewed this property-income operand; edits clear the income roster and dependent pool reviews. |
| `abAt1Inputs.calculation.resources.successorIncomeAllocations[].terms.reserveAmount.evidenceRef` | string |  | Supporting resource-property income reference, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwnerId` | string |  | Original-owner identity of domestic successor pools, preserved in computed continuity proposals. |
| `abAt1Inputs.calculation.resources.successorOwners` | array |  | At most500 separately reviewed original-owner cohorts, each retaining bounded pool identities, independent Alberta printed amounts, elections and property/control evidence. Each ceiling and credit route is applied before aggregation. When present, replaces retained aggregate successor inputs. |
| `abAt1Inputs.calculation.resources.successorOwnersComplete` | boolean |  | Review the complete original-owner cohort roster; an incomplete roster cannot fall back to a saved aggregate claim. |
| `abAt1Inputs.calculation.resources.successorOwners[]` | object |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].designation66743aiii` | boolean \| null |  | designation66743aiii for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].foreignClaimCapacity` | object |  | One original-owner foreign-income capacity after overlapping F/G claims under66.7(2)/(2.2). Required with evidence when both F and G use this owner income; a second owner cannot lend its capacity. |
| `abAt1Inputs.calculation.resources.successorOwners[].foreignClaimCapacity.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.successorOwners[].foreignClaimCapacity.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].foreignClaimCapacity.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].originalOwnerId` | string |  | originalOwnerId for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools` | object |  | pools for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor` | object |  | cdeSuccessor for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.amounts` | object |  | amounts for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.claim` | string |  | claim for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.controlBasis` | object |  | Reviewed original-owner control cohort: captured control balance plus signed subsequent changes must reconcile to the retained opening. No reviewed amount overwrites the opening. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.controlBasis.balance` | object |  | balance for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.controlBasis.balance.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.controlBasis.balance.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.controlBasis.balance.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.controlBasis.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.controlBasis.eventDate` | string |  | eventDate for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.controlBasis.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.controlBasis.role` | string |  | Closed selection: atControl, priorOwner, existingOwnerAtControl, afterControl. Retain the statutory source and review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.controlBasis.subsequentChanges` | object |  | subsequentChanges for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.controlBasis.subsequentChanges.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.controlBasis.subsequentChanges.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.controlBasis.subsequentChanges.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.dealerDeficitAtStart` | object |  | Preserved negative raw pool excluded from recovery in a prior66(5) dealer year. Requires a nil printed opening, separate evidence and confirmation; no invented current transfer or expense. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.dealerDeficitAtStart.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.dealerDeficitAtStart.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.dealerDeficitAtStart.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.attributableIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.attributableIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.attributableIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.baseAdditions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.baseAdditions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.baseAdditions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.baseDeductions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.baseDeductions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.baseDeductions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.deductions1207And1212.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.deductions1207And1212.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.deductions1207And1212.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.inclusion5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.inclusion5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.inclusion5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.recapture5933ab.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.recapture5933ab.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.recapture5933ab.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.resourceProfits.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.resourceProfits.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.resourceProfits.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.successorEligibilityConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.successorRecaptureDeduction.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.successorRecaptureDeduction.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.successorRecaptureDeduction.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.transfers1202_4a.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.transfers1202_4a.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.depletionBasis.transfers1202_4a.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.poolId` | string |  | poolId for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.predecessorId` | string |  | Identified predecessor owning this surviving control-restricted pool, at most1000 characters. Its reviewed shared control history and statutory transfer balance must reconcile before this owner claim; separate predecessors cannot lend one another their balance or income. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.propertyIds` | array |  | At most500 actual income-supporting property identities, each at most1000 characters. Reconcile to canonical pool identities where present. A shared property requires its income-allocation ledger, even across different original-owner control cohorts. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.propertyIds[]` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.sourceIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.sourceIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.sourceIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cdeSuccessor.successorIncomeLimit` | string |  | successorIncomeLimit for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor` | object |  | ceeSuccessor for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.amounts` | object |  | amounts for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.claim` | string |  | claim for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.controlBasis` | object |  | Reviewed original-owner control cohort: captured control balance plus signed subsequent changes must reconcile to the retained opening. No reviewed amount overwrites the opening. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.controlBasis.balance` | object |  | balance for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.controlBasis.balance.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.controlBasis.balance.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.controlBasis.balance.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.controlBasis.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.controlBasis.eventDate` | string |  | eventDate for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.controlBasis.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.controlBasis.role` | string |  | Closed selection: atControl, priorOwner, existingOwnerAtControl, afterControl. Retain the statutory source and review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.controlBasis.subsequentChanges` | object |  | subsequentChanges for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.controlBasis.subsequentChanges.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.controlBasis.subsequentChanges.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.controlBasis.subsequentChanges.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.dealerDeficitAtStart` | object |  | Preserved negative raw pool excluded from recovery in a prior66(5) dealer year. Requires a nil printed opening, separate evidence and confirmation; no invented current transfer or expense. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.dealerDeficitAtStart.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.dealerDeficitAtStart.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.dealerDeficitAtStart.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.attributableIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.attributableIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.attributableIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.baseAdditions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.baseAdditions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.baseAdditions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.baseDeductions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.baseDeductions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.baseDeductions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.deductions1207And1212.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.deductions1207And1212.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.deductions1207And1212.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.inclusion5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.inclusion5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.inclusion5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.recapture5933ab.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.recapture5933ab.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.recapture5933ab.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.resourceProfits.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.resourceProfits.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.resourceProfits.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.successorEligibilityConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.successorRecaptureDeduction.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.successorRecaptureDeduction.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.successorRecaptureDeduction.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.transfers1202_4a.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.transfers1202_4a.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.depletionBasis.transfers1202_4a.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.poolId` | string |  | poolId for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.predecessorId` | string |  | Identified predecessor owning this surviving control-restricted pool, at most1000 characters. Its reviewed shared control history and statutory transfer balance must reconcile before this owner claim; separate predecessors cannot lend one another their balance or income. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.propertyIds` | array |  | At most500 actual income-supporting property identities, each at most1000 characters. Reconcile to canonical pool identities where present. A shared property requires its income-allocation ledger, even across different original-owner control cohorts. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.propertyIds[]` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.sourceIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.sourceIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.sourceIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.ceeSuccessor.successorIncomeLimit` | string |  | successorIncomeLimit for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor` | object |  | cogpeSuccessor for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.amounts` | object |  | amounts for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.claim` | string |  | claim for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.controlBasis` | object |  | Reviewed original-owner control cohort: captured control balance plus signed subsequent changes must reconcile to the retained opening. No reviewed amount overwrites the opening. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.controlBasis.balance` | object |  | balance for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.controlBasis.balance.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.controlBasis.balance.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.controlBasis.balance.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.controlBasis.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.controlBasis.eventDate` | string |  | eventDate for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.controlBasis.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.controlBasis.role` | string |  | Closed selection: atControl, priorOwner, existingOwnerAtControl, afterControl. Retain the statutory source and review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.controlBasis.subsequentChanges` | object |  | subsequentChanges for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.controlBasis.subsequentChanges.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.controlBasis.subsequentChanges.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.controlBasis.subsequentChanges.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.dealerDeficitAtStart` | object |  | Preserved negative raw pool excluded from recovery in a prior66(5) dealer year. Requires a nil printed opening, separate evidence and confirmation; no invented current transfer or expense. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.dealerDeficitAtStart.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.dealerDeficitAtStart.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.dealerDeficitAtStart.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.attributableIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.attributableIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.attributableIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.baseAdditions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.baseAdditions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.baseAdditions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.baseDeductions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.baseDeductions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.baseDeductions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.deductions1207And1212.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.deductions1207And1212.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.deductions1207And1212.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.inclusion5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.inclusion5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.inclusion5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.recapture5933ab.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.recapture5933ab.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.recapture5933ab.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.resourceProfits.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.resourceProfits.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.resourceProfits.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.successorEligibilityConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.successorRecaptureDeduction.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.successorRecaptureDeduction.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.successorRecaptureDeduction.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.transfers1202_4a.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.transfers1202_4a.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.depletionBasis.transfers1202_4a.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.poolId` | string |  | poolId for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.predecessorId` | string |  | Identified predecessor owning this surviving control-restricted pool, at most1000 characters. Its reviewed shared control history and statutory transfer balance must reconcile before this owner claim; separate predecessors cannot lend one another their balance or income. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.propertyIds` | array |  | At most500 actual income-supporting property identities, each at most1000 characters. Reconcile to canonical pool identities where present. A shared property requires its income-allocation ledger, even across different original-owner control cohorts. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.propertyIds[]` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.sourceIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.sourceIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.sourceIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.cogpeSuccessor.successorIncomeLimit` | string |  | successorIncomeLimit for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor` | object |  | earnedDepletionSuccessor for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.amounts` | object |  | amounts for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.claim` | string |  | claim for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.controlBasis` | object |  | Reviewed original-owner control cohort: captured control balance plus signed subsequent changes must reconcile to the retained opening. No reviewed amount overwrites the opening. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.controlBasis.balance` | object |  | balance for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.controlBasis.balance.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.controlBasis.balance.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.controlBasis.balance.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.controlBasis.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.controlBasis.eventDate` | string |  | eventDate for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.controlBasis.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.controlBasis.role` | string |  | Closed selection: atControl, priorOwner, existingOwnerAtControl, afterControl. Retain the statutory source and review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.controlBasis.subsequentChanges` | object |  | subsequentChanges for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.controlBasis.subsequentChanges.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.controlBasis.subsequentChanges.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.controlBasis.subsequentChanges.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.dealerDeficitAtStart.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.dealerDeficitAtStart.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.dealerDeficitAtStart.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis` | object |  | depletionBasis for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.attributableIncome` | object |  | attributableIncome for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.attributableIncome.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.attributableIncome.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.attributableIncome.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.baseAdditions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.baseAdditions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.baseAdditions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.baseDeductions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.baseDeductions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.baseDeductions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.deductions1207And1212.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.deductions1207And1212.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.deductions1207And1212.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.inclusion5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.inclusion5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.inclusion5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.otherResourceDeductionsSameIncome` | object |  | otherResourceDeductionsSameIncome for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.otherResourceDeductionsSameIncome.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.otherResourceDeductionsSameIncome.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.otherResourceDeductionsSameIncome.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.otherSuccessorDepletionSameIncome` | object |  | otherSuccessorDepletionSameIncome for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.recapture5933ab.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.recapture5933ab.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.recapture5933ab.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.resourceProfits.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.resourceProfits.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.resourceProfits.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.successorEligibilityConfirmed` | boolean |  | successorEligibilityConfirmed for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.successorRecaptureDeduction.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.successorRecaptureDeduction.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.successorRecaptureDeduction.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.transfers1202_4a.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.transfers1202_4a.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.depletionBasis.transfers1202_4a.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.poolId` | string |  | poolId for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.predecessorId` | string |  | Identified predecessor owning this surviving control-restricted pool, at most1000 characters. Its reviewed shared control history and statutory transfer balance must reconcile before this owner claim; separate predecessors cannot lend one another their balance or income. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.propertyIds` | array |  | At most500 actual income-supporting property identities, each at most1000 characters. Reconcile to canonical pool identities where present. A shared property requires its income-allocation ledger, even across different original-owner control cohorts. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.propertyIds[]` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.sourceIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.sourceIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.sourceIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.earnedDepletionSuccessor.successorIncomeLimit` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor` | object |  | fedeSuccessor for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.amounts` | object |  | amounts for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.claim` | string |  | claim for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.controlBasis` | object |  | Reviewed original-owner control cohort: captured control balance plus signed subsequent changes must reconcile to the retained opening. No reviewed amount overwrites the opening. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.controlBasis.balance` | object |  | balance for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.controlBasis.balance.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.controlBasis.balance.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.controlBasis.balance.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.controlBasis.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.controlBasis.eventDate` | string |  | eventDate for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.controlBasis.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.controlBasis.role` | string |  | Closed selection: atControl, priorOwner, existingOwnerAtControl, afterControl. Retain the statutory source and review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.controlBasis.subsequentChanges` | object |  | subsequentChanges for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.controlBasis.subsequentChanges.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.controlBasis.subsequentChanges.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.controlBasis.subsequentChanges.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.dealerDeficitAtStart` | object |  | Preserved negative raw pool excluded from recovery in a prior66(5) dealer year. Requires a nil printed opening, separate evidence and confirmation; no invented current transfer or expense. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.dealerDeficitAtStart.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.dealerDeficitAtStart.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.dealerDeficitAtStart.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.attributableIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.attributableIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.attributableIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.baseAdditions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.baseAdditions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.baseAdditions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.baseDeductions1205.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.baseDeductions1205.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.baseDeductions1205.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.deductions1207And1212.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.deductions1207And1212.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.deductions1207And1212.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.inclusion5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.inclusion5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.inclusion5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.recapture5933ab.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.recapture5933ab.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.recapture5933ab.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.resourceProfits.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.resourceProfits.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.resourceProfits.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.successorEligibilityConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.successorRecaptureDeduction.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.successorRecaptureDeduction.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.successorRecaptureDeduction.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.transfers1202_4a.amount` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.transfers1202_4a.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.depletionBasis.transfers1202_4a.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.poolId` | string |  | poolId for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.predecessorId` | string |  | Identified predecessor owning this surviving control-restricted pool, at most1000 characters. Its reviewed shared control history and statutory transfer balance must reconcile before this owner claim; separate predecessors cannot lend one another their balance or income. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.propertyIds` | array |  | At most500 actual income-supporting property identities, each at most1000 characters. Reconcile to canonical pool identities where present. A shared property requires its income-allocation ledger, even across different original-owner control cohorts. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.propertyIds[]` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.sourceIncome` | object |  | Independently reviewed Alberta foreign income of this original-owner FEDE pool. Canonical580 remains comparison evidence; supplied Alberta source worksheets determine the owner income and aggregate233. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.sourceIncome.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.sourceIncome.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.sourceIncome.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorOwners[].pools.fedeSuccessor.successorIncomeLimit` | string |  |  |
| `abAt1Inputs.calculation.resources.successorOwners[].propertiesRef` | string |  | propertiesRef for this separately identified original-owner cohort. Monetary terms use exact text; identities are bounded to1000 characters and the roster to500 entries. Existing printed meanings, eligibility and ceilings remain enforced. |
| `abAt1Inputs.calculation.resources.successorOwners[].regularCogpeCreditAbsorption` | object |  | Owner-attributed part of the one regular COGPE pool absorbing credits under66.7(4)/(5). Required with evidence when that shared pool cannot absorb every owner credit; allocations must sum to its available capacity and remain within each owner credit. |
| `abAt1Inputs.calculation.resources.successorOwners[].regularCogpeCreditAbsorption.amount` | string |  | Exact decimal text, at most80 characters; signed only for subsequent control-cohort changes. Review the separate source and confirmation. |
| `abAt1Inputs.calculation.resources.successorOwners[].regularCogpeCreditAbsorption.confirmed` | boolean |  | Preparer confirmation of this fact and source; dependent changes clear the review. |
| `abAt1Inputs.calculation.resources.successorOwners[].regularCogpeCreditAbsorption.evidenceRef` | string |  | Supporting independent Alberta continuity, property attribution or designation source, at most1000 characters. |
| `abAt1Inputs.calculation.resources.successorPropertiesRef` | string |  | Supporting reference identifying the successor properties and any ITA 66.7(4)(a)(iii) designation. |
| `abAt1Inputs.calculation.royaltyCreditIncome` | object |  | AT112 Jul-12 line047; ACTA8(2.001)(e): actual ARTC included in federal income for2013, including a reviewed nil. This federal-only income exclusion is separate from any original-year royalty credit entitlement. |
| `abAt1Inputs.calculation.royaltyCreditIncome.amount` | string |  | Exact nonnegative decimal text for the actual ARTC amount included in canonical T2.300. |
| `abAt1Inputs.calculation.royaltyCreditIncome.confirmed` | boolean |  | Preparer review of this actual income attribution; changed receipt or income facts clear confirmation. |
| `abAt1Inputs.calculation.royaltyCreditIncome.evidenceRef` | string |  | Receipt and federal income reconciliation supporting the actual2013 ARTC inclusion or nil. |
| `abAt1Inputs.calculation.schedule10` | object |  | Alberta Schedule 10 (TRA11731 Rev.2026-09) applications for the Schedule 21 packet. Claims replace an original application in full when amended. Exempt-year standalone applications use mail/delivery; no electronic payload is established. |
| `abAt1Inputs.calculation.schedule10.applicationStatus` | string |  | Closed status original or amended. An amended application supplies the complete replacement claims and references the prior packet. |
| `abAt1Inputs.calculation.schedule10.applications` | array |  | At most three reviewed prior-year application rows. An explicit empty list requests no carryback. Missing rows in a reviewed roster mean no request, not nil assessed capacity. |
| `abAt1Inputs.calculation.schedule10.applications[]` | object |  |  |
| `abAt1Inputs.calculation.schedule10.applications[].allocationFactor` | string |  | Reviewed application-year Alberta factor, between zero and one; retained on the six-decimal ratio quantum. |
| `abAt1Inputs.calculation.schedule10.applications[].assessedFarmIncome` | string |  | Nonnegative assessed farming-income base for restricted-farm loss deductibility. |
| `abAt1Inputs.calculation.schedule10.applications[].assessedListedPersonalPropertyGains` | string |  | Nonnegative assessed LPP gain base on the GROSS basis. |
| `abAt1Inputs.calculation.schedule10.applications[].assessedTaxableCapitalGains` | string |  | Nonnegative assessed taxable-capital-gain base, on the post-inclusion basis. |
| `abAt1Inputs.calculation.schedule10.applications[].assessedTaxableIncome` | string |  | Nonnegative assessed taxable-income base before this complete replacement application. |
| `abAt1Inputs.calculation.schedule10.applications[].assessmentAverage` | object |  | Reviewed exact fiscal-year Bank quote roster under AR119/2008 s.7.1(2), Alberta Interpretation Act ss.9/10 and the 2026-10-17 source adjudication. |
| `abAt1Inputs.calculation.schedule10.applications[].assessmentAverage.allBusinessDaysConfirmed` | boolean |  | True only after review that the roster includes every Bank-quoted business day and every listed non-publication weekday is supported by the source. |
| `abAt1Inputs.calculation.schedule10.applications[].assessmentAverage.confirmed` | boolean |  | Preparer confirmation of this complete taxation-year Bank quote source. Changes require renewed review. |
| `abAt1Inputs.calculation.schedule10.applications[].assessmentAverage.evidenceRef` | string |  | Nonblank reviewed source reference for the complete quoted-day and non-publication roster; at most 1000 characters. |
| `abAt1Inputs.calculation.schedule10.applications[].assessmentAverage.noQuoteDays` | array |  | At most 500 unique ISO weekdays in the taxation year on which the Bank did not publish a quote, evidenced by the same source. Together with quotes these must cover every weekday without overlap. |
| `abAt1Inputs.calculation.schedule10.applications[].assessmentAverage.noQuoteDays[]` | string |  |  |
| `abAt1Inputs.calculation.schedule10.applications[].assessmentAverage.periodEnd` | string |  | Exact ISO end of the taxation year whose Bank quotes are averaged; must match the current or assessment period. |
| `abAt1Inputs.calculation.schedule10.applications[].assessmentAverage.periodStart` | string |  | Exact ISO start of the taxation year whose Bank quotes are averaged; must match the current or assessment period. |
| `abAt1Inputs.calculation.schedule10.applications[].assessmentAverage.quotes` | array |  | Complete roster of at most 500 Bank of Canada quoted weekdays. The engine computes the exact arithmetic mean; entered annual averages are not accepted. |
| `abAt1Inputs.calculation.schedule10.applications[].assessmentAverage.quotes[]` | object |  |  |
| `abAt1Inputs.calculation.schedule10.applications[].assessmentAverage.quotes[].cadPerUnit` | string | strict | Positive exact decimal-text Bank quote, below 100000 and at most six decimal places, in CAD per elected-currency unit. |
| `abAt1Inputs.calculation.schedule10.applications[].assessmentAverage.quotes[].day` | string | strict | Unique ISO quoted weekday within this taxation year; no preceding-day fill. |
| `abAt1Inputs.calculation.schedule10.applications[].assessmentAverage.quotes[].series` | string | strict | bankOfCanadaNoon through 2017-04-28; bankOfCanadaDaily from 2017-05-01, including the noon/daily parallel period rule. |
| `abAt1Inputs.calculation.schedule10.applications[].assessmentRef` | string |  | Evidence of the prior assessed Alberta return and available capacities before this complete application. |
| `abAt1Inputs.calculation.schedule10.applications[].capacitiesBeforeThisApplicationConfirmed` | boolean |  | Confirms the capacities precede THIS complete application and restore any earlier version being replaced; never subtract the original request again. |
| `abAt1Inputs.calculation.schedule10.applications[].claims` | object |  | Separate elections by loss kind. Schedule 21 claims apply only preceding-year vintages; Schedule 10 claims apply only current-year losses. |
| `abAt1Inputs.calculation.schedule10.applications[].claims.farm` | string |  | Farm loss facts or election, separate from restricted-farm and non-capital pools. |
| `abAt1Inputs.calculation.schedule10.applications[].claims.grossCapital` | string |  | Capital loss election on the GROSS basis; multiply by the application-year inclusion rate for the taxable deduction. |
| `abAt1Inputs.calculation.schedule10.applications[].claims.limitedPartnership` | string |  | Independent LP loss kind, with partnership identity. A positive Schedule 10 carryback request is refused under ITA 111(1)(e). |
| `abAt1Inputs.calculation.schedule10.applications[].claims.listedPersonalProperty` | string |  | Gross LPP election; only against LPP gains. Remains separate in the Schedule 10 shared other-loss column. |
| `abAt1Inputs.calculation.schedule10.applications[].claims.nonCapital` | string |  | Non-capital loss election, independent of federal Part IV usage. |
| `abAt1Inputs.calculation.schedule10.applications[].claims.restrictedFarm` | string |  | Restricted-farm election; cannot exceed farming income capacity and never shares a legal pool with LPP or LP losses. |
| `abAt1Inputs.calculation.schedule10.applications[].claims.rife` | string |  | Restricted interest/financing expense election, limited to old RIFE and excess plus received capacity. No carryback under ITA 111(1)(a.1). |
| `abAt1Inputs.calculation.schedule10.applications[].claimsCurrency` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.schedule10.applications[].confirmed` | boolean |  | True only after reviewing this fact against its cited supporting evidence. Clear after any dependent fact or taxation-period change. |
| `abAt1Inputs.calculation.schedule10.applications[].farmIncomeCapacity` | string |  | Remaining farming-income capacity for restricted-farm carrybacks. |
| `abAt1Inputs.calculation.schedule10.applications[].inclusionRate` | string |  | Application-year capital inclusion rate. All possible target years in the supported 2023-2026 horizon use exactly one-half, printed to six decimals. |
| `abAt1Inputs.calculation.schedule10.applications[].listedPersonalPropertyCapacity` | string |  | Remaining gross LPP-gain capacity; not transferable to another loss kind. |
| `abAt1Inputs.calculation.schedule10.applications[].netCapitalCapacity` | string |  | Remaining taxable-capital-gain capacity; both gross-capital and LPP deductions consume it at the application-year rate. |
| `abAt1Inputs.calculation.schedule10.applications[].reportingCurrency` | string |  | Assessed application-year currency. Functional-currency application conversion remains held for ACTA 4.02(4) annual-rate authority. |
| `abAt1Inputs.calculation.schedule10.applications[].taxableIncomeCapacity` | string |  | Remaining reviewed taxable-income capacity before this complete application; combined claims cannot exceed it. |
| `abAt1Inputs.calculation.schedule10.applications[].yearEnd` | string |  | Actual target taxation-year end, present in the reviewed preceding-year roster and unique per application. |
| `abAt1Inputs.calculation.schedule10.applications[].yearStart` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.schedule10.confirmed` | boolean |  | True only after reviewing this fact against its cited supporting evidence. Clear after any dependent fact or taxation-period change. |
| `abAt1Inputs.calculation.schedule10.evidenceRef` | string |  | Supporting assessed return, statutory workpaper or reviewed fact reference; nonblank when confirmed, at most 1000 characters. |
| `abAt1Inputs.calculation.schedule10.exemptionRef` | string |  | Supporting reference for the independently established exempt-year determination. |
| `abAt1Inputs.calculation.schedule10.historyComplete` | boolean |  | Confirms all actual preceding periods, up to the three-year window, including a shorter corporate history or explicit empty roster. |
| `abAt1Inputs.calculation.schedule10.identification` | object |  | Applicant/contact/signing-officer preparation facts. They do not certify or authorize filing; department-only field 080 is not captured. |
| `abAt1Inputs.calculation.schedule10.identification.contactName` | string |  | Application contact person, printed 010052. |
| `abAt1Inputs.calculation.schedule10.identification.contactPhone` | string |  | Contact telephone including area code, printed 010054. |
| `abAt1Inputs.calculation.schedule10.identification.corporateAccountNumber` | string |  | Alberta Corporate Account Number printed at 010082 (9 or 10 digits); filing validation/certification remains pending. |
| `abAt1Inputs.calculation.schedule10.identification.corporationName` | string |  | Corporation legal name printed on the prescribed standalone application. |
| `abAt1Inputs.calculation.schedule10.identification.officerFirstName` | string |  | Authorized signing officer first name, printed 010072. |
| `abAt1Inputs.calculation.schedule10.identification.officerPosition` | string |  | Authorized officer position, office or rank, printed 010074. |
| `abAt1Inputs.calculation.schedule10.identification.officerSurname` | string |  | Authorized signing officer surname, printed 010070; this text is not signature evidence. |
| `abAt1Inputs.calculation.schedule10.identification.signatureDate` | string |  | Complete ISO signature date for the retained prescribed paper application; capture alone does not establish an actual signature. |
| `abAt1Inputs.calculation.schedule10.lossYearExemptionConfirmed` | boolean |  | True only after independently establishing the loss-year filing exemption. Required for standalonePaper. |
| `abAt1Inputs.calculation.schedule10.precedingYearEnds` | array |  | Up to three actual preceding taxation-year ends, newest first, including short/deemed years. The first must immediately precede this taxation period. |
| `abAt1Inputs.calculation.schedule10.precedingYearEnds[]` | string |  |  |
| `abAt1Inputs.calculation.schedule10.priorApplicationRef` | string |  | Reference identifying the application being replaced; required for amended status. |
| `abAt1Inputs.calculation.schedule10.route` | string |  | requiredAT1 or standalonePaper. Chapter 3 v2026.4 page 4 directs exempt corporations not to transmit an AT1; page 89 permits standalone prescribed-form/RSI Schedule 10. For an exempt loss year, mail or deliver the application within six months after year end (ACTA 44(1)). |
| `abAt1Inputs.calculation.schedule21` | object |  | Independent Alberta Schedule 21 (TRA11741 Rev.2026-03). Present inputs replace Schedule 12 loss deductions and line 082, including holds. Legacy reviewed loss inputs remain supported when absent. |
| `abAt1Inputs.calculation.schedule21.abilConversionsComplete` | boolean |  | Preparer confirmation that all ABILs converting this year are included. |
| `abAt1Inputs.calculation.schedule21.acquisitionOfControlOccurred` | boolean |  | Identify current or surviving prior control restrictions; dated transition facts and loss-business allocations execute ITA 111(4)/(5). |
| `abAt1Inputs.calculation.schedule21.capitalGrossFinal` | object |  | Optional reviewed signed FINAL gross Schedule 18 printed 099 amount (AT1-R03). The capital_gross_final supplying workpaper line takes precedence. Neither 018072 nor taxable 018076 may substitute. |
| `abAt1Inputs.calculation.schedule21.capitalGrossFinal.amount` | string |  | Exact decimal text; finite, magnitude below 1e18, at most 12 decimal places. Negative values only for declared signed income/gross-result facts. Confirm explicit nil; no binary floats. |
| `abAt1Inputs.calculation.schedule21.capitalGrossFinal.confirmed` | boolean |  | True only after reviewing this fact against its cited supporting evidence. Clear after any dependent fact or taxation-period change. |
| `abAt1Inputs.calculation.schedule21.capitalGrossFinal.evidenceRef` | string |  | Supporting assessed return, statutory workpaper or reviewed fact reference; nonblank when confirmed, at most 1000 characters. |
| `abAt1Inputs.calculation.schedule21.claims` | object |  | Separate elections by loss kind. Schedule 21 claims apply only preceding-year vintages; Schedule 10 claims apply only current-year losses. |
| `abAt1Inputs.calculation.schedule21.claims.farm` | object |  | Farm loss facts or election, separate from restricted-farm and non-capital pools. |
| `abAt1Inputs.calculation.schedule21.claims.farm.amount` | string |  | Exact decimal text; finite, magnitude below 1e18, at most 12 decimal places. Negative values only for declared signed income/gross-result facts. Confirm explicit nil; no binary floats. |
| `abAt1Inputs.calculation.schedule21.claims.farm.confirmed` | boolean |  | True only after reviewing this fact against its cited supporting evidence. Clear after any dependent fact or taxation-period change. |
| `abAt1Inputs.calculation.schedule21.claims.farm.evidenceRef` | string |  | Supporting assessed return, statutory workpaper or reviewed fact reference; nonblank when confirmed, at most 1000 characters. |
| `abAt1Inputs.calculation.schedule21.claims.grossCapital` | object |  | Capital loss election on the GROSS basis; multiply by the application-year inclusion rate for the taxable deduction. |
| `abAt1Inputs.calculation.schedule21.claims.grossCapital.amount` | string |  | Exact decimal text; finite, magnitude below 1e18, at most 12 decimal places. Negative values only for declared signed income/gross-result facts. Confirm explicit nil; no binary floats. |
| `abAt1Inputs.calculation.schedule21.claims.grossCapital.confirmed` | boolean |  | True only after reviewing this fact against its cited supporting evidence. Clear after any dependent fact or taxation-period change. |
| `abAt1Inputs.calculation.schedule21.claims.grossCapital.evidenceRef` | string |  | Supporting assessed return, statutory workpaper or reviewed fact reference; nonblank when confirmed, at most 1000 characters. |
| `abAt1Inputs.calculation.schedule21.claims.listedPersonalProperty` | object |  | Gross LPP election; only against LPP gains. Remains separate in the Schedule 10 shared other-loss column. |
| `abAt1Inputs.calculation.schedule21.claims.listedPersonalProperty.amount` | string |  | Exact decimal text; finite, magnitude below 1e18, at most 12 decimal places. Negative values only for declared signed income/gross-result facts. Confirm explicit nil; no binary floats. |
| `abAt1Inputs.calculation.schedule21.claims.listedPersonalProperty.confirmed` | boolean |  | True only after reviewing this fact against its cited supporting evidence. Clear after any dependent fact or taxation-period change. |
| `abAt1Inputs.calculation.schedule21.claims.listedPersonalProperty.evidenceRef` | string |  | Supporting assessed return, statutory workpaper or reviewed fact reference; nonblank when confirmed, at most 1000 characters. |
| `abAt1Inputs.calculation.schedule21.claims.nonCapital` | object |  | Non-capital loss election, independent of federal Part IV usage. |
| `abAt1Inputs.calculation.schedule21.claims.nonCapital.amount` | string |  | Exact decimal text; finite, magnitude below 1e18, at most 12 decimal places. Negative values only for declared signed income/gross-result facts. Confirm explicit nil; no binary floats. |
| `abAt1Inputs.calculation.schedule21.claims.nonCapital.confirmed` | boolean |  | True only after reviewing this fact against its cited supporting evidence. Clear after any dependent fact or taxation-period change. |
| `abAt1Inputs.calculation.schedule21.claims.nonCapital.evidenceRef` | string |  | Supporting assessed return, statutory workpaper or reviewed fact reference; nonblank when confirmed, at most 1000 characters. |
| `abAt1Inputs.calculation.schedule21.claims.restrictedFarm` | object |  | Restricted-farm election; cannot exceed farming income capacity and never shares a legal pool with LPP or LP losses. |
| `abAt1Inputs.calculation.schedule21.claims.restrictedFarm.amount` | string |  | Exact decimal text; finite, magnitude below 1e18, at most 12 decimal places. Negative values only for declared signed income/gross-result facts. Confirm explicit nil; no binary floats. |
| `abAt1Inputs.calculation.schedule21.claims.restrictedFarm.confirmed` | boolean |  | True only after reviewing this fact against its cited supporting evidence. Clear after any dependent fact or taxation-period change. |
| `abAt1Inputs.calculation.schedule21.claims.restrictedFarm.evidenceRef` | string |  | Supporting assessed return, statutory workpaper or reviewed fact reference; nonblank when confirmed, at most 1000 characters. |
| `abAt1Inputs.calculation.schedule21.claims.rife` | object |  | Restricted interest/financing expense election, limited to old RIFE and excess plus received capacity. No carryback under ITA 111(1)(a.1). |
| `abAt1Inputs.calculation.schedule21.claims.rife.amount` | string |  | Exact decimal text; finite, magnitude below 1e18, at most 12 decimal places. Negative values only for declared signed income/gross-result facts. Confirm explicit nil; no binary floats. |
| `abAt1Inputs.calculation.schedule21.claims.rife.confirmed` | boolean |  | True only after reviewing this fact against its cited supporting evidence. Clear after any dependent fact or taxation-period change. |
| `abAt1Inputs.calculation.schedule21.claims.rife.evidenceRef` | string |  | Supporting assessed return, statutory workpaper or reviewed fact reference; nonblank when confirmed, at most 1000 characters. |
| `abAt1Inputs.calculation.schedule21.confirmed` | boolean |  | True only after reviewing this fact against its cited supporting evidence. Clear after any dependent fact or taxation-period change. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80` | object |  | Dated, reviewed section80(1)–(4) allocation for current and earlier losses, with actual later settlements, relevant loss/ABIL facts, control eligibility and exact prior-consumption proof. When present it replaces the old no-current-adjustment answer and never falls back if incomplete. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.abilPortions` | array |  | At most500 remaining allowable ABIL components included in the identified unused non-capital loss after existing deductions. The complete roster, including an explicit empty list, establishes whether80(4)(a) applies. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.abilPortions[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.abilPortions[].confirmed` | boolean |  | Preparer review of this fact and source. Dependent edits clear the confirmation; computed-only proposals are unconfirmed. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.abilPortions[].evidenceRef` | string |  | Independent Alberta debt, assessment, source-loss or control-history reference, at most1000 characters. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.abilPortions[].lossId` | string |  | lossId for the reviewed section80 loss allocation. Source identities/evidence are bounded to1000 characters, dates to10, monetary text to80, and each roster to500 entries. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.abilPortions[].remainingAllowableLoss` | object |  | remainingAllowableLoss for the reviewed section80 loss allocation. Source identities/evidence are bounded to1000 characters, dates to10, monetary text to80, and each roster to500 entries. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.abilPortions[].remainingAllowableLoss.amount` | string |  | Exact nonnegative decimal text at most80 characters, with independent source and confirmation. Do not round section80(4) fractional-cent consumption inside the allocation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.abilPortions[].remainingAllowableLoss.confirmed` | boolean |  | Preparer review of this fact and source. Dependent edits clear the confirmation; computed-only proposals are unconfirmed. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.abilPortions[].remainingAllowableLoss.evidenceRef` | string |  | Independent Alberta debt, assessment, source-loss or control-history reference, at most1000 characters. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.abilPortions[].target` | string |  | Closed selection: current, prior. Retain the statutory fact evidence and review. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.asOfDate` | string |  | Actual YYYY-MM-DD measurement date for later section80 reductions of this loss year, at or after the return year end. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.confirmed` | boolean |  | Preparer review of this fact and source. Dependent edits clear the confirmation; computed-only proposals are unconfirmed. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.currentPeriodEffectsReconciled` | boolean |  | Review that current-period settlement income and capital effects are included in their owning workpapers; this loss allocation adds no later settlement-year income to the source return. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.evidenceRef` | string |  | Independent Alberta debt, assessment, source-loss or control-history reference, at most1000 characters. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.openingAdjustmentsExcludeSourceConfirmed` | boolean |  | Confirms carried openings already include the source applications and additional reviewed adjustments do not duplicate them. Required for a carried section80 source. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.otherLosses` | array |  | At most500 intervening relevant losses from actual later taxation years, before the listed settlements. They consume statutory priority but never become losses of this source return. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.otherLosses[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.otherLosses[].confirmed` | boolean |  | Preparer review of this fact and source. Dependent edits clear the confirmation; computed-only proposals are unconfirmed. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.otherLosses[].evidenceRef` | string |  | Independent Alberta debt, assessment, source-loss or control-history reference, at most1000 characters. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.otherLosses[].id` | string |  | id for the reviewed section80 loss allocation. Source identities/evidence are bounded to1000 characters, dates to10, monetary text to80, and each roster to500 entries. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.otherLosses[].kind` | string |  | Closed selection: nonCapital, farm, restrictedFarm, grossCapital. Retain the statutory fact evidence and review. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.otherLosses[].originYearEnd` | string |  | originYearEnd for the reviewed section80 loss allocation. Source identities/evidence are bounded to1000 characters, dates to10, monetary text to80, and each roster to500 entries. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.otherLosses[].remainingAllowableAbil` | object |  | remainingAllowableAbil for the reviewed section80 loss allocation. Source identities/evidence are bounded to1000 characters, dates to10, monetary text to80, and each roster to500 entries. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.otherLosses[].remainingAllowableAbil.amount` | string |  | Exact nonnegative decimal text at most80 characters, with independent source and confirmation. Do not round section80(4) fractional-cent consumption inside the allocation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.otherLosses[].remainingAllowableAbil.confirmed` | boolean |  | Preparer review of this fact and source. Dependent edits clear the confirmation; computed-only proposals are unconfirmed. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.otherLosses[].remainingAllowableAbil.evidenceRef` | string |  | Independent Alberta debt, assessment, source-loss or control-history reference, at most1000 characters. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.otherLosses[].remainingLoss` | object |  | remainingLoss for the reviewed section80 loss allocation. Source identities/evidence are bounded to1000 characters, dates to10, monetary text to80, and each roster to500 entries. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.otherLosses[].remainingLoss.amount` | string |  | Exact nonnegative decimal text at most80 characters, with independent source and confirmation. Do not round section80(4) fractional-cent consumption inside the allocation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.otherLosses[].remainingLoss.confirmed` | boolean |  | Preparer review of this fact and source. Dependent edits clear the confirmation; computed-only proposals are unconfirmed. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.otherLosses[].remainingLoss.evidenceRef` | string |  | Independent Alberta debt, assessment, source-loss or control-history reference, at most1000 characters. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.postPeriodYearEnds` | array |  | At most500 complete actual intervening year ends, YYYY-MM-DD, in order. These determine age/expiry and which later losses are eligible; do not assume calendar years. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.postPeriodYearEnds[]` | string |  |  |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.restrictedClosings` | array |  | At most500 evidenced business-attributed balances after a control-restricted loss is reduced under80. Each remains within both the111(5) stream and the unrestricted80(1) balance. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.restrictedClosings[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.restrictedClosings[].confirmed` | boolean |  | Preparer review of this fact and source. Dependent edits clear the confirmation; computed-only proposals are unconfirmed. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.restrictedClosings[].evidenceRef` | string |  | Independent Alberta debt, assessment, source-loss or control-history reference, at most1000 characters. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.restrictedClosings[].lossId` | string |  | lossId for the reviewed section80 loss allocation. Source identities/evidence are bounded to1000 characters, dates to10, monetary text to80, and each roster to500 entries. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.restrictedClosings[].remainingBusinessLoss` | object |  | remainingBusinessLoss for the reviewed section80 loss allocation. Source identities/evidence are bounded to1000 characters, dates to10, monetary text to80, and each roster to500 entries. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.restrictedClosings[].remainingBusinessLoss.amount` | string |  | Exact nonnegative decimal text at most80 characters, with independent source and confirmation. Do not round section80(4) fractional-cent consumption inside the allocation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.restrictedClosings[].remainingBusinessLoss.confirmed` | boolean |  | Preparer review of this fact and source. Dependent edits clear the confirmation; computed-only proposals are unconfirmed. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.restrictedClosings[].remainingBusinessLoss.evidenceRef` | string |  | Independent Alberta debt, assessment, source-loss or control-history reference, at most1000 characters. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.rosterComplete` | boolean |  | rosterComplete for the reviewed section80 loss allocation. Source identities/evidence are bounded to1000 characters, dates to10, monetary text to80, and each roster to500 entries. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.sameYearLossOrder` | array |  | At most500 source-attribution identities, using prior:loss-id, current:loss-kind or later:loss-id, for multiple balances sharing a kind and origin year. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.sameYearLossOrder[]` | string |  |  |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements` | array |  | settlements for the reviewed section80 loss allocation. Source identities/evidence are bounded to1000 characters, dates to10, monetary text to80, and each roster to500 entries. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].confirmed` | boolean |  | Preparer review of this fact and source. Dependent edits clear the confirmation; computed-only proposals are unconfirmed. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].evidenceRef` | string |  | Independent Alberta debt, assessment, source-loss or control-history reference, at most1000 characters. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].forgivenAmount` | object |  | Statutory forgiven amount from the obligation settlement workpaper under80(1), before80(3)/(4). This is not an arbitrary loss-adjustment election. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].forgivenAmount.amount` | string |  | Exact nonnegative decimal text at most80 characters, with independent source and confirmation. Do not round section80(4) fractional-cent consumption inside the allocation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].forgivenAmount.confirmed` | boolean |  | Preparer review of this fact and source. Dependent edits clear the confirmation; computed-only proposals are unconfirmed. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].forgivenAmount.evidenceRef` | string |  | Independent Alberta debt, assessment, source-loss or control-history reference, at most1000 characters. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].id` | string |  | id for the reviewed section80 loss allocation. Source identities/evidence are bounded to1000 characters, dates to10, monetary text to80, and each roster to500 entries. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].obligationIssuedDate` | string |  | obligationIssuedDate for the reviewed section80 loss allocation. Source identities/evidence are bounded to1000 characters, dates to10, monetary text to80, and each roster to500 entries. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations` | object |  | Optional ITA80(5)/(6),(8)-(11) attribute ledger after mandatory loss reductions. Stages consume the actual remaining forgiven amount once; settlement-year income and capital effects remain separately reconciled. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.complete` | boolean |  | Section80 optional designation complete. Capture edits clear completeness and reviews; prescribed designation and source evidence are required. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.confirmed` | boolean |  | Section80 optional designation confirmed. Capture edits clear completeness and reviews; prescribed designation and source evidence are required. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.designationRef` | string |  | Section80 optional designation designationRef. Capture edits clear completeness and reviews; prescribed designation and source evidence are required. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.evidenceRef` | string |  | Section80 optional designation evidenceRef. Capture edits clear completeness and reviews; prescribed designation and source evidence are required. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients` | array |  | Complete eligible attribute census, including nil designations, at most500 records. Later ACB stages require earlier eligible stages maximized. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[]` | object |  | Reviewed recipients source facts, with the retained statutory property/debt history and evidence. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].basisBefore` | string |  | Section80 attribute basisBefore source fact. Exact monetary text; classification, capacity, shared class balances and review are validated by the statutory-stage producer. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].basisMovements` | array |  | Actual basisMovements for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].basisMovements[]` | object |  | Reviewed basisMovements source facts, with the retained statutory property/debt history and evidence. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].basisMovements[].amount` | string |  | Exact original monetary amount as decimal text. Other additions008 and reductions018 may be signed; all other source amounts are nonnegative. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].basisMovements[].basisAfter` | string |  | Actual basisAfter for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].basisMovements[].basisBefore` | string |  | Actual basisBefore for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].basisMovements[].confirmed` | boolean |  | Preparer confirmation of these exact source facts and retained evidence. Source changes clear dependent confirmations. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].basisMovements[].date` | string |  | Actual date for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].basisMovements[].effectiveAt` | string |  | Actual effectiveAt for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].basisMovements[].evidenceRef` | string |  | Retained supporting reference for the actual property, currency source, quote, election or boundary. Required with confirmation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].basisMovements[].field` | string |  | Actual field for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].basisMovements[].id` | string |  | Stable source or quote identity within its roster; use reviewed evidence rather than array position. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].basisMovements[].operation` | string |  | Actual operation for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].basisMovements[].sourceId` | string |  | Actual sourceId for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].basisMovements[].sourceKind` | string |  | Actual sourceKind for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].capitalKind` | string |  | Section80 attribute capitalKind source fact. Exact monetary text; classification, capacity, shared class balances and review are validated by the statutory-stage producer. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].ccaClass` | string |  |  |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].ccaHistory` | object |  | Reviewed ccaHistory source facts, with the retained statutory property/debt history and evidence. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].ccaHistory.complete` | boolean |  | Actual complete for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].ccaHistory.confirmed` | boolean |  | Preparer confirmation of these exact source facts and retained evidence. Source changes clear dependent confirmations. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].ccaHistory.evidenceRef` | string |  | Retained supporting reference for the actual property, currency source, quote, election or boundary. Required with confirmation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].ccaHistory.movements` | array |  | Actual movements for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].ccaHistory.movements[]` | object |  | Reviewed movements source facts, with the retained statutory property/debt history and evidence. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].amount` | string |  | Exact original monetary amount as decimal text. Other additions008 and reductions018 may be signed; all other source amounts are nonnegative. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].capitalCostChange` | string |  | Actual capitalCostChange for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].confirmed` | boolean |  | Preparer confirmation of these exact source facts and retained evidence. Source changes clear dependent confirmations. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].date` | string |  | Actual date for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].effectiveAt` | string |  | Actual effectiveAt for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].evidenceRef` | string |  | Retained supporting reference for the actual property, currency source, quote, election or boundary. Required with confirmation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].generalCostChange` | string |  | Actual generalCostChange for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].id` | string |  | Stable source or quote identity within its roster; use reviewed evidence rather than array position. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].kind` | string |  | Actual kind for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].propertyId` | string |  | Actual propertyId for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].sourceId` | string |  | Actual sourceId for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].classId` | string |  | Section80 attribute classId source fact. Exact monetary text; classification, capacity, shared class balances and review are validated by the statutory-stage producer. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].classUccAfterPropertyMovements` | string |  | Actual classUccAfterPropertyMovements for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].classUccBefore` | string |  | Section80 attribute classUccBefore source fact. Exact monetary text; classification, capacity, shared class balances and review are validated by the statutory-stage producer. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].classUccOtherReductionsAtSettlement` | string |  | Actual classUccOtherReductionsAtSettlement for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].confirmed` | boolean |  | Section80 attribute confirmed source fact. Exact monetary text; classification, capacity, shared class balances and review are validated by the statutory-stage producer. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].depreciationBasisBefore` | string |  | Section80 attribute depreciationBasisBefore source fact. Exact monetary text; classification, capacity, shared class balances and review are validated by the statutory-stage producer. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].designated` | string |  | Section80 attribute designated source fact. Exact monetary text; classification, capacity, shared class balances and review are validated by the statutory-stage producer. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].evidenceRef` | string |  | Section80 attribute evidenceRef source fact. Exact monetary text; classification, capacity, shared class balances and review are validated by the statutory-stage producer. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].excludedProperty` | boolean \| null |  | Section80 attribute excludedProperty source fact. Exact monetary text; classification, capacity, shared class balances and review are validated by the statutory-stage producer. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].fedeDeductibleLimit` | string |  | Section80 attribute fedeDeductibleLimit source fact. Exact monetary text; classification, capacity, shared class balances and review are validated by the statutory-stage producer. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].id` | string |  | Section80 attribute id source fact. Exact monetary text; classification, capacity, shared class balances and review are validated by the statutory-stage producer. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].kind` | string |  | Section80 attribute kind source fact. Exact monetary text; classification, capacity, shared class balances and review are validated by the statutory-stage producer. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].nonClassHistory` | object |  | Reviewed nonClassHistory source facts, with the retained statutory property/debt history and evidence. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].nonClassHistory.acquisitionDate` | string |  | Actual acquisitionDate for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].nonClassHistory.allowedHistory` | array |  | Actual allowedHistory for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].nonClassHistory.allowedHistoryComplete` | boolean |  | Actual allowedHistoryComplete for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].nonClassHistory.allowedHistory[]` | object |  | Reviewed allowedHistory source facts, with the retained statutory property/debt history and evidence. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].nonClassHistory.allowedHistory[].amount` | string |  | Exact original monetary amount as decimal text. Other additions008 and reductions018 may be signed; all other source amounts are nonnegative. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].nonClassHistory.allowedHistory[].confirmed` | boolean |  | Preparer confirmation of these exact source facts and retained evidence. Source changes clear dependent confirmations. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].nonClassHistory.allowedHistory[].evidenceRef` | string |  | Retained supporting reference for the actual property, currency source, quote, election or boundary. Required with confirmation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].nonClassHistory.allowedHistory[].yearEnd` | string |  | Actual yearEnd for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].nonClassHistory.capitalCostBefore` | string |  | Exact reviewed CCA capital cost before control;13(7)(f)/111(4)(e)(iii) computes the purpose-limited subsequent CCA cost. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].nonClassHistory.character` | string |  | Actual character for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].nonClassHistory.confirmed` | boolean |  | Preparer confirmation of these exact source facts and retained evidence. Source changes clear dependent confirmations. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].nonClassHistory.evidenceRef` | string |  | Retained supporting reference for the actual property, currency source, quote, election or boundary. Required with confirmation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].nonClassHistory.neverPrescribedClassConfirmed` | boolean |  | Actual neverPrescribedClassConfirmed for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].nonClassHistory.propertyHistoryComplete` | boolean |  | Actual propertyHistoryComplete for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].nonClassHistory.propertyId` | string |  | Actual propertyId for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].ownedImmediatelyAfter` | boolean \| null |  | Section80 attribute ownedImmediatelyAfter source fact. Exact monetary text; classification, capacity, shared class balances and review are validated by the statutory-stage producer. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].part17Allowed` | string |  | Section80 attribute part17Allowed source fact. Exact monetary text; classification, capacity, shared class balances and review are validated by the statutory-stage producer. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].personalUseProperty` | boolean \| null |  | Section80 attribute personalUseProperty source fact. Exact monetary text; classification, capacity, shared class balances and review are validated by the statutory-stage producer. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].propertyId` | string |  |  |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].related` | boolean \| null |  | Section80 attribute related source fact. Exact monetary text; classification, capacity, shared class balances and review are validated by the statutory-stage producer. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].resourceCharacter` | string |  | Actual resourceCharacter for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].resourceCountry` | string |  | Actual resourceCountry for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].resourceEventInstants` | object |  | Actual resourceEventInstants for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].resourceKind` | string |  | Actual resourceKind for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].resourceOriginalOwnerId` | string |  | Actual resourceOriginalOwnerId for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].resourcePoolId` | string |  | Actual resourcePoolId for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].resourcePropertyIds` | array |  | Actual resourcePropertyIds for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].resourcePropertyIds[]` | string |  |  |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].specifiedShareholder` | boolean \| null |  | Section80 attribute specifiedShareholder source fact. Exact monetary text; classification, capacity, shared class balances and review are validated by the statutory-stage producer. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.recipients[].successorPoolLimit` | string |  | Section80 attribute successorPoolLimit source fact. Exact monetary text; classification, capacity, shared class balances and review are validated by the statutory-stage producer. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].optionalDesignations.residentInCanadaThroughout` | boolean \| null |  | Section80 optional designation residentInCanadaThroughout. Capture edits clear completeness and reviews; prescribed designation and source evidence are required. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].priorApplications` | array |  | At most2048 evidenced earlier kind/year/stage application groups already reflected in carried openings. Consumed forgiven amounts retain their statutory stage and origin order, never a blanket deduction ahead of current ordinary losses. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].priorApplications[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].priorApplications[].confirmed` | boolean |  | Preparer review of this fact and source. Dependent edits clear the confirmation; computed-only proposals are unconfirmed. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].priorApplications[].evidenceRef` | string |  | Independent Alberta debt, assessment, source-loss or control-history reference, at most1000 characters. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].priorApplications[].forgivenConsumed` | object |  | Exact forgiven amount consumed by this earlier loss application, including division by the applicable loss-year fraction under80(2)(e). Decimal text prevents half-cent proof loss. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].priorApplications[].forgivenConsumed.amount` | string |  | Exact nonnegative decimal text at most80 characters, with independent source and confirmation. Do not round section80(4) fractional-cent consumption inside the allocation. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].priorApplications[].forgivenConsumed.confirmed` | boolean |  | Preparer review of this fact and source. Dependent edits clear the confirmation; computed-only proposals are unconfirmed. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].priorApplications[].forgivenConsumed.evidenceRef` | string |  | Independent Alberta debt, assessment, source-loss or control-history reference, at most1000 characters. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].priorApplications[].kind` | string |  | Closed selection: nonCapital, farm, restrictedFarm, grossCapital. Retain the statutory fact evidence and review. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].priorApplications[].lossId` | string |  | lossId for the reviewed section80 loss allocation. Source identities/evidence are bounded to1000 characters, dates to10, monetary text to80, and each roster to500 entries. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].priorApplications[].originYearEnd` | string |  | originYearEnd for the reviewed section80 loss allocation. Source identities/evidence are bounded to1000 characters, dates to10, monetary text to80, and each roster to500 entries. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].priorApplications[].stage` | string |  | Closed selection: ordinary, farm, restrictedFarm, abil, capital. Retain the statutory fact evidence and review. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].restrictions` | array |  | restrictions for the reviewed section80 loss allocation. Source identities/evidence are bounded to1000 characters, dates to10, monetary text to80, and each roster to500 entries. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].restrictionsComplete` | boolean |  | restrictionsComplete for the reviewed section80 loss allocation. Source identities/evidence are bounded to1000 characters, dates to10, monetary text to80, and each roster to500 entries. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].restrictions[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].restrictions[].confirmed` | boolean |  | Preparer review of this fact and source. Dependent edits clear the confirmation; computed-only proposals are unconfirmed. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].restrictions[].date` | string |  | date for the reviewed section80 loss allocation. Source identities/evidence are bounded to1000 characters, dates to10, monetary text to80, and each roster to500 entries. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].restrictions[].debtTreatment` | string |  | Closed selection: beforeNotContemplated, refinancingBefore, ineligible. Retain the statutory fact evidence and review. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].restrictions[].evidenceRef` | string |  | Independent Alberta debt, assessment, source-loss or control-history reference, at most1000 characters. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].sameDayOrderBasis` | string |  | Closed selection: notNeeded, prescribedDesignation, ministerDesignation. Retain the statutory fact evidence and review. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].settlementAt` | string |  | Actual ISO 8601 instant of this settlement on its settlement date. Debts settled on one day are ordered by these instants; a missing or equal instant needs the prescribed or Minister order of settlement (ITA 80(2)(i)). On the day of an intraday acquisition of control it places the settlement before or after control (ITA 249(4), 256(9)). |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.settlements[].settlementDate` | string |  | Actual YYYY-MM-DD later commercial-debt settlement date. A loss year must have ended before the settlement to be reduced under80(3)/(4). List settlements in date/designated order. |
| `abAt1Inputs.calculation.schedule21.currentLossSection80.sourcePeriodEnd` | string |  | Computed carryforward source return year end, YYYY-MM-DD. The next return reconciles carried intervening losses to its own computed results and preserves earlier debt-budget applications. |
| `abAt1Inputs.calculation.schedule21.currentYearAdjustmentsAbsentConfirmed` | boolean |  | Legacy confirmation of no current-loss section80 adjustment. A present dated currentLossSection80 packet owns its allocation even if this retained answer is true, and incomplete facts never fall back to it. ACTA18(3)(a.3) excludes ITA111(10) fuel-rebate reductions. |
| `abAt1Inputs.calculation.schedule21.eifel` | object |  | Independent Alberta corporation-only EIFEL replay under ACTA8/18 and ITA18.2. CFA amounts and a gross/net prescribed-carrier conflict stay explicitly held. |
| `abAt1Inputs.calculation.schedule21.eifel.absorbedCapacity` | string |  | Independent Alberta EIFEL absorbedCapacity source fact. Monetary inputs are exact bounded text; ATI before257 can be signed. Supporting income/capital effects must reconcile. |
| `abAt1Inputs.calculation.schedule21.eifel.adjustedTaxableIncomeBefore257` | string |  | Independent Alberta EIFEL adjustedTaxableIncomeBefore257 source fact. Monetary inputs are exact bounded text; ATI before257 can be signed. Supporting income/capital effects must reconcile. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates` | array |  | Complete CFA source workpapers; weighted relevant IFE/IFR, adjusted denial denominator and affiliate RIFE are computed under18.2 and95(2)(f.11). |
| `abAt1Inputs.calculation.schedule21.eifel.affiliatesComplete` | boolean |  | Confirm the complete controlled-foreign-affiliate source roster. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].confirmed` | boolean |  | Complete CFA source workpapers; weighted relevant IFE/IFR, adjusted denial denominator and affiliate RIFE are computed under18.2 and95(2)(f.11). Source field: confirmed. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].evidenceRef` | string |  | Complete CFA source workpapers; weighted relevant IFE/IFR, adjusted denial denominator and affiliate RIFE are computed under18.2 and95(2)(f.11). Source field: evidenceRef. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].expenseOffsets` | string |  | Complete CFA source workpapers; weighted relevant IFE/IFR, adjusted denial denominator and affiliate RIFE are computed under18.2 and95(2)(f.11). Source field: expenseOffsets. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource` | object |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Actual source facts, supporting evidence and source review; an incomplete active producer holds its receivers. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.affiliateTaxationPeriodHistory` | array |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field affiliateTaxationPeriodHistory. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.affiliateTaxationPeriodHistory[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.affiliateTaxationPeriodHistory[].taxationYearEnd` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field taxationYearEnd. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.affiliateTaxationPeriodHistory[].taxationYearStart` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field taxationYearStart. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.basisIncludesPreEifelFactsConfirmed` | boolean |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field basisIncludesPreEifelFactsConfirmed. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.basisPropertyId` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field basisPropertyId. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.components` | object |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Actual source facts, supporting evidence and source review; an incomplete active producer holds its receivers. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.components.allowableCapitalLosses` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field allowableCapitalLosses. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.components.compensatedCapitalLoss` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field compensatedCapitalLoss. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.components.compensatedPropertyLoss` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field compensatedPropertyLoss. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.components.confirmed` | boolean |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field confirmed. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.components.dispositionIncome` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field dispositionIncome. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.components.evidenceRef` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field evidenceRef. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.components.nonActiveBusinessIncome` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field nonActiveBusinessIncome. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.components.nonActiveBusinessLoss` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field nonActiveBusinessLoss. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.components.nonQualifyingBusinessIncome` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field nonQualifyingBusinessIncome. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.components.nonQualifyingBusinessLoss` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field nonQualifyingBusinessLoss. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.components.offshoreFundIncome` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field offshoreFundIncome. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.components.partnershipDividendExclusion` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field partnershipDividendExclusion. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.components.prescribedCapitalLossDesignation` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field prescribedCapitalLossDesignation. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.components.prescribedPropertyLossDesignation` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field prescribedPropertyLossDesignation. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.components.priorYearDebtForgivenessCarryforward` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field priorYearDebtForgivenessCarryforward. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.components.propertyIncome` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field propertyIncome. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.components.propertyLoss` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field propertyLoss. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.components.section80_13Income` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field section80_13Income. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.components.taxableCapitalGains` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field taxableCapitalGains. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.confirmed` | boolean |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field confirmed. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.controlledAffiliateConfirmed` | boolean |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field controlledAffiliateConfirmed. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.evidenceRef` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field evidenceRef. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.expenseAttributions` | array |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field expenseAttributions. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.expenseAttributionsComplete` | boolean |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field expenseAttributionsComplete. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.expenseAttributions[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.expenseAttributions[].amount` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field amount. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.expenseAttributions[].compensationReduction` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field compensationReduction. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.expenseAttributions[].confirmed` | boolean |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field confirmed. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.expenseAttributions[].evidenceRef` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field evidenceRef. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.expenseAttributions[].id` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field id. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.expenseAttributions[].source` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field source. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.fapiLossDesignations` | array |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field fapiLossDesignations. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.fapiLossDesignations[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.fapiLossDesignations[].claimTaxationYearEnd` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field claimTaxationYearEnd. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.fapiLossDesignations[].designatedAmount` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field designatedAmount. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.fapiLossDesignations[].designationBy` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field designationBy. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.fapiLossDesignations[].lossId` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field lossId. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.fapiLossDesignations[].relevantPersonAtLossYearEndConfirmed` | boolean |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field relevantPersonAtLossYearEndConfirmed. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.fapiLossHistoryComplete` | boolean |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field fapiLossHistoryComplete. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.fapiLossPools` | array |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field fapiLossPools. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.fapiLossPools[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.fapiLossPools[].controlledForeignAffiliateOfRelevantPersonConfirmed` | boolean |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field controlledForeignAffiliateOfRelevantPersonConfirmed. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.fapiLossPools[].foreignAccrualLoss` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field foreignAccrualLoss. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.fapiLossPools[].lossEvidenceReference` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field lossEvidenceReference. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.fapiLossPools[].lossId` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field lossId. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.fapiLossPools[].lossTaxationYearEnd` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field lossTaxationYearEnd. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.fapiLossPools[].lossType` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field lossType. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.participatingPercentage` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field participatingPercentage. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.participationBasis` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field participationBasis. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.residentConfirmed` | boolean |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field residentConfirmed. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaim` | object |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Actual source facts, supporting evidence and source review; an incomplete active producer holds its receivers. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaim.affiliateId` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field affiliateId. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaim.affiliateName` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field affiliateName. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaim.affiliateTaxationYearEnd` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field affiliateTaxationYearEnd. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaim.confirmed` | boolean |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field confirmed. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaim.evidenceRef` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field evidenceRef. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaim.foreignAccrualTaxDeductibleCAD` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field foreignAccrualTaxDeductibleCAD. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaim.foreignAccrualTaxDeductionCAD` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field foreignAccrualTaxDeductionCAD. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaim.historyUngrained` | boolean |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field historyUngrained. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaim.inclusionCAD` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field inclusionCAD. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaim.incomeAmountId` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field incomeAmountId. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaim.priorFiveYearS91_4DeductionsForShareCAD` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field priorFiveYearS91_4DeductionsForShareCAD. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaim.priorYearInclusionCAD` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field priorYearInclusionCAD. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaim.priorYearInclusionTaxationYearEnd` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field priorYearInclusionTaxationYearEnd. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaim.relevantTaxFactor` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field relevantTaxFactor. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaim.s91_4DeductionHistory` | array |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field s91_4DeductionHistory. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaim.s91_4DeductionHistory[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaim.s91_4DeductionHistory[].corporationTaxationYearEnd` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field corporationTaxationYearEnd. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaim.s91_4DeductionHistory[].deductibleAmountCAD` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field deductibleAmountCAD. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaim.s91_4DeductionHistory[].incomeAmountId` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field incomeAmountId. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaim.undeductedForeignAccrualTaxApplicableCAD` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field undeductedForeignAccrualTaxApplicableCAD. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaimBefore` | object |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Actual source facts, supporting evidence and source review; an incomplete active producer holds its receivers. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaimBefore.affiliateId` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field affiliateId. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaimBefore.affiliateName` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field affiliateName. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaimBefore.affiliateTaxationYearEnd` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field affiliateTaxationYearEnd. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaimBefore.confirmed` | boolean |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field confirmed. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaimBefore.evidenceRef` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field evidenceRef. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaimBefore.foreignAccrualTaxDeductibleCAD` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field foreignAccrualTaxDeductibleCAD. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaimBefore.foreignAccrualTaxDeductionCAD` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field foreignAccrualTaxDeductionCAD. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaimBefore.historyUngrained` | boolean |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field historyUngrained. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaimBefore.inclusionCAD` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field inclusionCAD. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaimBefore.incomeAmountId` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field incomeAmountId. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaimBefore.priorFiveYearS91_4DeductionsForShareCAD` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field priorFiveYearS91_4DeductionsForShareCAD. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaimBefore.priorYearInclusionCAD` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field priorYearInclusionCAD. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaimBefore.priorYearInclusionTaxationYearEnd` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field priorYearInclusionTaxationYearEnd. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaimBefore.relevantTaxFactor` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field relevantTaxFactor. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaimBefore.s91_4DeductionHistory` | array |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field s91_4DeductionHistory. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaimBefore.s91_4DeductionHistory[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaimBefore.s91_4DeductionHistory[].corporationTaxationYearEnd` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field corporationTaxationYearEnd. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaimBefore.s91_4DeductionHistory[].deductibleAmountCAD` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field deductibleAmountCAD. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaimBefore.s91_4DeductionHistory[].incomeAmountId` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field incomeAmountId. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.taxClaimBefore.undeductedForeignAccrualTaxApplicableCAD` | string |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field undeductedForeignAccrualTaxApplicableCAD. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].fapiSource.yearEndConfirmed` | boolean |  | ACTA8; ITA91/92/95 and Reg5903/5903.1; S130 parts2M/O: replay native FAPI, loss relief and91(4) claims; extra EIFEL inclusion adds no92(1)(a)basis, while actual tax-claim differences reach the identified share. Source field yearEndConfirmed. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].foreignAccrualTaxDeduction` | string |  | Complete CFA source workpapers; weighted relevant IFE/IFR, adjusted denial denominator and affiliate RIFE are computed under18.2 and95(2)(f.11). Source field: foreignAccrualTaxDeduction. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].grossExpenses` | string |  | Complete CFA source workpapers; weighted relevant IFE/IFR, adjusted denial denominator and affiliate RIFE are computed under18.2 and95(2)(f.11). Source field: grossExpenses. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].id` | string |  | Complete CFA source workpapers; weighted relevant IFE/IFR, adjusted denial denominator and affiliate RIFE are computed under18.2 and95(2)(f.11). Source field: id. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].partnershipExpenseShare` | string |  | Complete CFA source workpapers; weighted relevant IFE/IFR, adjusted denial denominator and affiliate RIFE are computed under18.2 and95(2)(f.11). Source field: partnershipExpenseShare. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].revenues` | string |  | Complete CFA source workpapers; weighted relevant IFE/IFR, adjusted denial denominator and affiliate RIFE are computed under18.2 and95(2)(f.11). Source field: revenues. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].specifiedParticipatingRatio` | string |  | Complete CFA source workpapers; weighted relevant IFE/IFR, adjusted denial denominator and affiliate RIFE are computed under18.2 and95(2)(f.11). Source field: specifiedParticipatingRatio. |
| `abAt1Inputs.calculation.schedule21.eifel.affiliates[].yearEnd` | string |  | Complete CFA source workpapers; weighted relevant IFE/IFR, adjusted denial denominator and affiliate RIFE are computed under18.2 and95(2)(f.11). Source field: yearEnd. |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory` | array |  | Independent source-year EIFEL bases and vintage-attributed prior uses; CUEC and current absorption are computed, with the three-year window and111(5.01) cutoff. |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistoryComplete` | boolean |  | Confirm the complete reviewed source roster for this EIFEL stream. |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].absorbed` | string |  | Independent source-year EIFEL bases and vintage-attributed prior uses; CUEC and current absorption are computed, with the three-year window and111(5.01) cutoff. Source field: absorbed. |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].adjustedTaxableIncomeBefore257` | string |  | Independent source-year EIFEL bases and vintage-attributed prior uses; CUEC and current absorption are computed, with the three-year window and111(5.01) cutoff. Source field: adjustedTaxableIncomeBefore257. |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].confirmed` | boolean |  | Independent source-year EIFEL bases and vintage-attributed prior uses; CUEC and current absorption are computed, with the three-year window and111(5.01) cutoff. Source field: confirmed. |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].evidenceRef` | string |  | Independent source-year EIFEL bases and vintage-attributed prior uses; CUEC and current absorption are computed, with the three-year window and111(5.01) cutoff. Source field: evidenceRef. |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].expenses` | string |  | Independent source-year EIFEL bases and vintage-attributed prior uses; CUEC and current absorption are computed, with the three-year window and111(5.01) cutoff. Source field: expenses. |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.accountingStandard` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.amended` | boolean \| null |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.auditedStatementsRef` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.consolidatedGroupConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.currency` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.electionRef` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.fairValueElectionMadeInFirstYear` | boolean \| null |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.fairValueElectionRef` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.filingDate` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.financials.capitalizedExpenseDividends` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.financials.capitalizedInterest` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.financials.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.financials.depreciation` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.financials.disposalGainBelowCost` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.financials.disposalLoss` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.financials.equityCapitalizedInterest` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.financials.equityInterestExpense` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.financials.equityInterestIncome` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.financials.equityNetFairValue` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.financials.equityTaxAndDepreciation` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.financials.equityTaxRecoveryFairValueAndDisposalGain` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.financials.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.financials.exemptBorrowingIncome` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.financials.expenseDividends` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.financials.financingFeeIncome` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.financials.financingFees` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.financials.impairment` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.financials.incomeDividends` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.financials.incomeTaxExpense` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.financials.incomeTaxRecoverable` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.financials.interestExpense` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.financials.interestIncome` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.financials.netFairValue` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.financials.netIncome` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.financials.netLoss` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.financials.similarCharges` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.membersComplete` | boolean |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.members[].adjustedTaxableIncomeBefore257` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.members[].allocation` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.members[].assessmentRef` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.members[].assessmentSentOn` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.members[].confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.members[].eligibleThroughoutConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.members[].evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.members[].filingDueDate` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.members[].id` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.members[].isFiler` | boolean |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.members[].signatoryRef` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.members[].yearEnd` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.members[].yearStart` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.ministerPermissionRef` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.nonMembersComplete` | boolean |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.nonMembers[].confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.nonMembers[].evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.nonMembers[].expense` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.nonMembers[].id` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.nonMembers[].income` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.nonMembers[].specifiedNonMemberConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.periodEnd` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.periodStart` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.previousAmendmentFiled` | boolean \| null |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorAntiAvoidanceAbsentConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorElectionRef` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorFinancials.capitalizedExpenseDividends` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorFinancials.capitalizedInterest` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorFinancials.confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorFinancials.depreciation` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorFinancials.disposalGainBelowCost` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorFinancials.disposalLoss` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorFinancials.equityCapitalizedInterest` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorFinancials.equityInterestExpense` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorFinancials.equityInterestIncome` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorFinancials.equityNetFairValue` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorFinancials.equityTaxAndDepreciation` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorFinancials.equityTaxRecoveryFairValueAndDisposalGain` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorFinancials.evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorFinancials.exemptBorrowingIncome` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorFinancials.expenseDividends` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorFinancials.financingFeeIncome` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorFinancials.financingFees` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorFinancials.impairment` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorFinancials.incomeDividends` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorFinancials.incomeTaxExpense` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorFinancials.incomeTaxRecoverable` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorFinancials.interestExpense` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorFinancials.interestIncome` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorFinancials.netFairValue` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorFinancials.netIncome` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorFinancials.netLoss` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorFinancials.similarCharges` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorMembers[].adjustedTaxableIncomeBefore257` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorMembers[].allocation` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorMembers[].assessmentRef` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorMembers[].assessmentSentOn` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorMembers[].confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorMembers[].eligibleThroughoutConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorMembers[].evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorMembers[].filingDueDate` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorMembers[].id` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorMembers[].isFiler` | boolean |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorMembers[].signatoryRef` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorMembers[].yearEnd` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorMembers[].yearStart` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorNonMembers[].confirmed` | boolean |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorNonMembers[].evidenceRef` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorNonMembers[].expense` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorNonMembers[].id` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorNonMembers[].income` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.priorNonMembers[].specifiedNonMemberConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.singleMemberResidentConfirmed` | boolean |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatio.supersededByAmendment` | boolean \| null |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatioElection` | boolean |  | Independent source-year EIFEL bases and vintage-attributed prior uses; CUEC and current absorption are computed, with the three-year window and111(5.01) cutoff. Source field: groupRatioElection. |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].groupRatioLimit` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].regimeApplied` | boolean |  | Actual reviewed statutory regime application for this source year. An early-applied group-election year is not reclassified as a T2224 pre-regime year merely because its start precedes October1,2023. Computed source-year proposals retain this fact with review cleared. |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].revenues` | string |  | Independent source-year EIFEL bases and vintage-attributed prior uses; CUEC and current absorption are computed, with the three-year window and111(5.01) cutoff. Source field: revenues. |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].rifeDeductible` | string |  | Independent source-year EIFEL bases and vintage-attributed prior uses; CUEC and current absorption are computed, with the three-year window and111(5.01) cutoff. Source field: rifeDeductible. |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].transferred` | string |  | Independent source-year EIFEL bases and vintage-attributed prior uses; CUEC and current absorption are computed, with the three-year window and111(5.01) cutoff. Source field: transferred. |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].yearEnd` | string |  | Independent source-year EIFEL bases and vintage-attributed prior uses; CUEC and current absorption are computed, with the three-year window and111(5.01) cutoff. Source field: yearEnd. |
| `abAt1Inputs.calculation.schedule21.eifel.capacityHistory[].yearStart` | string |  | Independent source-year EIFEL bases and vintage-attributed prior uses; CUEC and current absorption are computed, with the three-year window and111(5.01) cutoff. Source field: yearStart. |
| `abAt1Inputs.calculation.schedule21.eifel.commencement` | object |  | SC2024 c15 s7(2)(a)/(b): distinguish the preceding-three-years application-purpose test from the shortened-2023-year rate-purpose test. Actual source facts, evidence and preparer confirmation; no reviewed scalar replaces an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.commencement.applicationTransactionRef` | string |  | SC2024 c15 s7(2)(a)/(b): distinguish the preceding-three-years application-purpose test from the shortened-2023-year rate-purpose test. Source field applicationTransactionRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.commencement.confirmed` | boolean |  | SC2024 c15 s7(2)(a)/(b): distinguish the preceding-three-years application-purpose test from the shortened-2023-year rate-purpose test. Source field confirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.commencement.evidenceRef` | string |  | SC2024 c15 s7(2)(a)/(b): distinguish the preceding-three-years application-purpose test from the shortened-2023-year rate-purpose test. Source field evidenceRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.commencement.precedingYearShortenedForApplicationPurpose` | boolean \| null |  | SC2024 c15 s7(2)(a)/(b): distinguish the preceding-three-years application-purpose test from the shortened-2023-year rate-purpose test. Source field precedingYearShortenedForApplicationPurpose; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.commencement.rateTransactionRef` | string |  | SC2024 c15 s7(2)(a)/(b): distinguish the preceding-three-years application-purpose test from the shortened-2023-year rate-purpose test. Source field rateTransactionRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.commencement.year2023ShortenedForRatePurpose` | boolean \| null |  | SC2024 c15 s7(2)(a)/(b): distinguish the preceding-three-years application-purpose test from the shortened-2023-year rate-purpose test. Source field year2023ShortenedForRatePurpose; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.confirmed` | boolean |  | Independent Alberta EIFEL confirmed source fact. Monetary inputs are exact bounded text; ATI before257 can be signed. Supporting income/capital effects must reconcile. |
| `abAt1Inputs.calculation.schedule21.eifel.controlledForeignAffiliatesAbsentConfirmed` | boolean |  | Independent Alberta EIFEL controlledForeignAffiliatesAbsentConfirmed source fact. Monetary inputs are exact bounded text; ATI before257 can be signed. Supporting income/capital effects must reconcile. |
| `abAt1Inputs.calculation.schedule21.eifel.effects` | object |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Actual source facts, supporting evidence and source review; an incomplete active producer holds its receivers. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.confirmed` | boolean |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field confirmed. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.directSources` | array |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field directSources. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.directSourcesComplete` | boolean |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field directSourcesComplete. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.directSources[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.effects.directSources[].amount` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field amount. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.directSources[].confirmed` | boolean |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field confirmed. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.directSources[].deductionLine` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field deductionLine. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.directSources[].evidenceRef` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field evidenceRef. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.directSources[].fiscalPeriodEnd` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.effects.directSources[].id` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field id. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.directSources[].incomeKind` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field incomeKind. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.directSources[].kind` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field kind. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.directSources[].partnershipId` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.effects.directSources[].propertyId` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field propertyId. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.evidenceRef` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field evidenceRef. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.fapiCcpcOrSubstantive` | boolean \| null |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field fapiCcpcOrSubstantive. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.fapiOtherClaims` | array |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field fapiOtherClaims. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.fapiOtherClaimsComplete` | boolean |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field fapiOtherClaimsComplete. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.fapiOtherClaims[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.effects.fapiOtherClaims[].affiliateId` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field affiliateId. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.fapiOtherClaims[].affiliateName` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field affiliateName. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.fapiOtherClaims[].affiliateTaxationYearEnd` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field affiliateTaxationYearEnd. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.fapiOtherClaims[].confirmed` | boolean |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field confirmed. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.fapiOtherClaims[].evidenceRef` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field evidenceRef. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.fapiOtherClaims[].foreignAccrualTaxDeductibleCAD` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field foreignAccrualTaxDeductibleCAD. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.fapiOtherClaims[].foreignAccrualTaxDeductionCAD` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field foreignAccrualTaxDeductionCAD. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.fapiOtherClaims[].historyUngrained` | boolean |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field historyUngrained. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.fapiOtherClaims[].inclusionCAD` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field inclusionCAD. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.fapiOtherClaims[].incomeAmountId` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field incomeAmountId. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.fapiOtherClaims[].priorFiveYearS91_4DeductionsForShareCAD` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field priorFiveYearS91_4DeductionsForShareCAD. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.fapiOtherClaims[].priorYearInclusionCAD` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field priorYearInclusionCAD. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.fapiOtherClaims[].priorYearInclusionTaxationYearEnd` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field priorYearInclusionTaxationYearEnd. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.fapiOtherClaims[].relevantTaxFactor` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field relevantTaxFactor. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.fapiOtherClaims[].s91_4DeductionHistory` | array |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field s91_4DeductionHistory. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.fapiOtherClaims[].s91_4DeductionHistory[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.effects.fapiOtherClaims[].s91_4DeductionHistory[].corporationTaxationYearEnd` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field corporationTaxationYearEnd. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.fapiOtherClaims[].s91_4DeductionHistory[].deductibleAmountCAD` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field deductibleAmountCAD. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.fapiOtherClaims[].s91_4DeductionHistory[].incomeAmountId` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field incomeAmountId. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.fapiOtherClaims[].undeductedForeignAccrualTaxApplicableCAD` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field undeductedForeignAccrualTaxApplicableCAD. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.federalAttributions` | array |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field federalAttributions. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.federalAttributionsComplete` | boolean |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field federalAttributionsComplete. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.federalAttributions[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.effects.federalAttributions[].amount` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field amount. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.federalAttributions[].confirmed` | boolean |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field confirmed. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.federalAttributions[].evidenceRef` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field evidenceRef. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.federalAttributions[].id` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field id. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.federalAttributions[].incomeKind` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field incomeKind. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.federalAttributions[].line` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field line. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.otherDiscretionaryExcludesEifelConfirmed` | boolean |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field otherDiscretionaryExcludesEifelConfirmed. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.partnershipSources` | array |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field partnershipSources. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.partnershipSourcesComplete` | boolean |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field partnershipSourcesComplete. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.partnershipSources[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.effects.partnershipSources[].amount` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field amount. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.partnershipSources[].confirmed` | boolean |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field confirmed. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.partnershipSources[].deductionLine` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.effects.partnershipSources[].evidenceRef` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field evidenceRef. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.partnershipSources[].fiscalPeriodEnd` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field fiscalPeriodEnd. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.partnershipSources[].id` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field id. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.partnershipSources[].incomeKind` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field incomeKind. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.partnershipSources[].kind` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field kind. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.partnershipSources[].partnershipId` | string |  | ACTA8/9/18; ITA18.2(2)/(3),12(1)(l.2)/(2.1),111(3)(a)(i.1): source income/capital receiving reconciliation. Ordinary denials enter040/041 once; capital denials affect actual018D or the net012066 claim, preserving gross pools. Source field partnershipId. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.effects.partnershipSources[].propertyId` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.evidenceRef` | string |  | Independent Alberta EIFEL evidenceRef source fact. Monetary inputs are exact bounded text; ATI before257 can be signed. Supporting income/capital effects must reconcile. |
| `abAt1Inputs.calculation.schedule21.eifel.expenseOffsets` | string |  | Independent Alberta EIFEL expenseOffsets source fact. Monetary inputs are exact bounded text; ATI before257 can be signed. Supporting income/capital effects must reconcile. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio` | object |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Actual source facts, evidence and preparer confirmation; no reviewed scalar replaces an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.accountingStandard` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field accountingStandard; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.amended` | boolean \| null |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field amended; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.auditedStatementsRef` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field auditedStatementsRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.confirmed` | boolean |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field confirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.consolidatedGroupConfirmed` | boolean |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field consolidatedGroupConfirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.currency` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field currency; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.electionRef` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field electionRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.evidenceRef` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field evidenceRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.fairValueElectionMadeInFirstYear` | boolean \| null |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field fairValueElectionMadeInFirstYear; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.fairValueElectionRef` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field fairValueElectionRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.filingDate` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field filingDate; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials` | object |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Actual source facts, evidence and preparer confirmation; no reviewed scalar replaces an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials.capitalizedExpenseDividends` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field capitalizedExpenseDividends; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials.capitalizedInterest` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field capitalizedInterest; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials.confirmed` | boolean |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field confirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials.depreciation` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field depreciation; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials.disposalGainBelowCost` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field disposalGainBelowCost; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials.disposalLoss` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field disposalLoss; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials.equityCapitalizedInterest` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field equityCapitalizedInterest; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials.equityInterestExpense` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field equityInterestExpense; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials.equityInterestIncome` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field equityInterestIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials.equityNetFairValue` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26) parts3/4: compute specified interest, GANBI, GNIE, the group ratio, three group ceilings and operative elected filer allocation. Source field equityNetFairValue. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials.equityTaxAndDepreciation` | string |  | ITA18.21(1); T2225 E(26) lines210/217: ordinary equity-accounted tax, depreciation/impairment/disposal components EXCLUDING fair-value amounts. Capture the actual equity net fair-value amount separately; the backend includes it only with the first-year18.21(4)election. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials.equityTaxRecoveryFairValueAndDisposalGain` | string |  | ITA18.21(1); T2225 E(26) lines210/217: ordinary equity-accounted tax, depreciation/impairment/disposal components EXCLUDING fair-value amounts. Capture the actual equity net fair-value amount separately; the backend includes it only with the first-year18.21(4)election. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials.evidenceRef` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field evidenceRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials.exemptBorrowingIncome` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field exemptBorrowingIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials.expenseDividends` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field expenseDividends; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials.financingFeeIncome` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field financingFeeIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials.financingFees` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field financingFees; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials.impairment` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field impairment; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials.incomeDividends` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field incomeDividends; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials.incomeTaxExpense` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field incomeTaxExpense; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials.incomeTaxRecoverable` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field incomeTaxRecoverable; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials.interestExpense` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field interestExpense; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials.interestIncome` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field interestIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials.netFairValue` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field netFairValue; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials.netIncome` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field netIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials.netLoss` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field netLoss; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.financials.similarCharges` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field similarCharges; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.members` | array |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field members; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.membersComplete` | boolean |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field membersComplete; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.members[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.members[].adjustedTaxableIncomeBefore257` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field adjustedTaxableIncomeBefore257; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.members[].allocation` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field allocation; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.members[].assessmentRef` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field assessmentRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.members[].assessmentSentOn` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field assessmentSentOn; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.members[].confirmed` | boolean |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field confirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.members[].eligibleThroughoutConfirmed` | boolean |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field eligibleThroughoutConfirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.members[].evidenceRef` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field evidenceRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.members[].filingDueDate` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field filingDueDate; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.members[].id` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field id; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.members[].isFiler` | boolean |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field isFiler; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.members[].signatoryRef` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field signatoryRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.members[].yearEnd` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field yearEnd; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.members[].yearStart` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field yearStart; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.ministerPermissionRef` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field ministerPermissionRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.nonMembers` | array |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field nonMembers; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.nonMembersComplete` | boolean |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field nonMembersComplete; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.nonMembers[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.nonMembers[].confirmed` | boolean |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field confirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.nonMembers[].evidenceRef` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field evidenceRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.nonMembers[].expense` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field expense; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.nonMembers[].id` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field id; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.nonMembers[].income` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field income; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.nonMembers[].specifiedNonMemberConfirmed` | boolean |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field specifiedNonMemberConfirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.periodEnd` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field periodEnd; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.periodStart` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field periodStart; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.previousAmendmentFiled` | boolean \| null |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorAntiAvoidanceAbsentConfirmed` | boolean |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field priorAntiAvoidanceAbsentConfirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorElectionRef` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field priorElectionRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials` | object |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Actual source facts, evidence and preparer confirmation; no reviewed scalar replaces an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials.capitalizedExpenseDividends` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field capitalizedExpenseDividends; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials.capitalizedInterest` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field capitalizedInterest; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials.confirmed` | boolean |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field confirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials.depreciation` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field depreciation; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials.disposalGainBelowCost` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field disposalGainBelowCost; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials.disposalLoss` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field disposalLoss; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials.equityCapitalizedInterest` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field equityCapitalizedInterest; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials.equityInterestExpense` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field equityInterestExpense; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials.equityInterestIncome` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field equityInterestIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials.equityNetFairValue` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26) parts3/4: compute specified interest, GANBI, GNIE, the group ratio, three group ceilings and operative elected filer allocation. Source field equityNetFairValue. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials.equityTaxAndDepreciation` | string |  | ITA18.21(1); T2225 E(26) lines210/217: ordinary equity-accounted tax, depreciation/impairment/disposal components EXCLUDING fair-value amounts. Capture the actual equity net fair-value amount separately; the backend includes it only with the first-year18.21(4)election. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials.equityTaxRecoveryFairValueAndDisposalGain` | string |  | ITA18.21(1); T2225 E(26) lines210/217: ordinary equity-accounted tax, depreciation/impairment/disposal components EXCLUDING fair-value amounts. Capture the actual equity net fair-value amount separately; the backend includes it only with the first-year18.21(4)election. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials.evidenceRef` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field evidenceRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials.exemptBorrowingIncome` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field exemptBorrowingIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials.expenseDividends` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field expenseDividends; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials.financingFeeIncome` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field financingFeeIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials.financingFees` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field financingFees; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials.impairment` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field impairment; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials.incomeDividends` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field incomeDividends; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials.incomeTaxExpense` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field incomeTaxExpense; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials.incomeTaxRecoverable` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field incomeTaxRecoverable; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials.interestExpense` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field interestExpense; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials.interestIncome` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field interestIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials.netFairValue` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field netFairValue; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials.netIncome` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field netIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials.netLoss` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field netLoss; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorFinancials.similarCharges` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field similarCharges; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorMembers` | array |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field priorMembers; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorMembers[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorMembers[].adjustedTaxableIncomeBefore257` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field adjustedTaxableIncomeBefore257; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorMembers[].allocation` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field allocation; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorMembers[].assessmentRef` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field assessmentRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorMembers[].assessmentSentOn` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field assessmentSentOn; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorMembers[].confirmed` | boolean |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field confirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorMembers[].eligibleThroughoutConfirmed` | boolean |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field eligibleThroughoutConfirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorMembers[].evidenceRef` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field evidenceRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorMembers[].filingDueDate` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field filingDueDate; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorMembers[].id` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field id; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorMembers[].isFiler` | boolean |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field isFiler; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorMembers[].signatoryRef` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field signatoryRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorMembers[].yearEnd` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field yearEnd; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorMembers[].yearStart` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field yearStart; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorNonMembers` | array |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field priorNonMembers; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorNonMembers[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorNonMembers[].confirmed` | boolean |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field confirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorNonMembers[].evidenceRef` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field evidenceRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorNonMembers[].expense` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field expense; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorNonMembers[].id` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field id; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorNonMembers[].income` | string |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field income; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.priorNonMembers[].specifiedNonMemberConfirmed` | boolean |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field specifiedNonMemberConfirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.singleMemberResidentConfirmed` | boolean |  | ACTA8; ITA18.21(1)-(8); T2225 E(26), parts3/4: compute the group ratio, statutory group ceiling and actual filer allocation. Source field singleMemberResidentConfirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatio.supersededByAmendment` | boolean \| null |  | ACTA8; ITA18.21(1)-(8); T2225 E(26) parts3/4: compute specified interest, GANBI, GNIE, the group ratio, three group ceilings and operative elected filer allocation. Source field supersededByAmendment. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatioElection` | boolean \| null |  | Independent Alberta EIFEL groupRatioElection source fact. Monetary inputs are exact bounded text; ATI before257 can be signed. Supporting income/capital effects must reconcile. |
| `abAt1Inputs.calculation.schedule21.eifel.groupRatioLimit` | string |  | Independent Alberta EIFEL groupRatioLimit source fact. Monetary inputs are exact bounded text; ATI before257 can be signed. Supporting income/capital effects must reconcile. |
| `abAt1Inputs.calculation.schedule21.eifel.interestAndFinancingRevenues` | string |  | Independent Alberta EIFEL interestAndFinancingRevenues source fact. Monetary inputs are exact bounded text; ATI before257 can be signed. Supporting income/capital effects must reconcile. |
| `abAt1Inputs.calculation.schedule21.eifel.nonClaimEffectsReconciled` | boolean |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.otherDeductionExpenses` | string |  | Independent Alberta EIFEL otherDeductionExpenses source fact. Monetary inputs are exact bounded text; ATI before257 can be signed. Supporting income/capital effects must reconcile. |
| `abAt1Inputs.calculation.schedule21.eifel.otherPartnershipExpenses` | string |  | Independent Alberta EIFEL otherPartnershipExpenses source fact. Monetary inputs are exact bounded text; ATI before257 can be signed. Supporting income/capital effects must reconcile. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection` | object |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is preRegimeElection. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.confirmed` | boolean |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is confirmed. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.earliestFilingDueDate` | string |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is earliestFilingDueDate. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.electionFiled` | boolean \| null |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is electionFiled. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.evidenceRef` | string |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is evidenceRef. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.filingDate` | string |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is filingDate. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.jointElectionRef` | string |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is jointElectionRef. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members` | array |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is members. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.membersComplete` | boolean |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is membersComplete. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].allocations` | array |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is allocations. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].allocations[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].allocations[].amount` | string |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is amount. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].allocations[].confirmed` | boolean |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is confirmed. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].allocations[].evidenceRef` | string |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is evidenceRef. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].allocations[].yearEnd` | string |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is yearEnd. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].confirmed` | boolean |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is confirmed. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].eligibleGroupEntityConfirmed` | boolean |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is eligibleGroupEntityConfirmed. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].evidenceRef` | string |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is evidenceRef. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].financialOrExemptInAnyPreRegimeYear` | boolean |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is financialOrExemptInAnyPreRegimeYear. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].firstRegimeEarlyApplicationConfirmed` | boolean |  | SC2024 c15 s7(2)(c)/(d): actual first regime period, preceding source years, eligibility, loss restriction and filed allocation; early first regimes need their actual purpose/period source. Source field firstRegimeEarlyApplicationConfirmed. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].firstRegimeEarlyApplicationRef` | string |  | SC2024 c15 s7(2)(c)/(d): actual first regime period, preceding source years, eligibility, loss restriction and filed allocation; early first regimes need their actual purpose/period source. Source field firstRegimeEarlyApplicationRef. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].firstRegimeEnd` | string |  | SC2024 c15 s7(2)(c)/(d): actual first regime period, preceding source years, eligibility, loss restriction and filed allocation; early first regimes need their actual purpose/period source. Source field firstRegimeEnd. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].firstRegimeStart` | string |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is firstRegimeStart. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].historyComplete` | boolean |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is historyComplete. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].id` | string |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is id. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].isFiler` | boolean |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is isFiler. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].lossRestrictionAtYearStartOccurred` | boolean |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is lossRestrictionAtYearStartOccurred. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].lossRestrictionYearStart` | null \| string |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is lossRestrictionYearStart. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years` | array |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is years. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].absorbed` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].adjustedTaxableIncomeBefore257` | string |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is adjustedTaxableIncomeBefore257. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].confirmed` | boolean |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is confirmed. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].evidenceRef` | string |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is evidenceRef. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].expenses` | string |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is expenses. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio` | object |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Actual source facts, evidence and preparer confirmation; no reviewed scalar replaces an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.accountingStandard` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field accountingStandard; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.amended` | boolean \| null |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field amended; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.auditedStatementsRef` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field auditedStatementsRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.confirmed` | boolean |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field confirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.consolidatedGroupConfirmed` | boolean |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field consolidatedGroupConfirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.currency` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field currency; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.electionRef` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field electionRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.evidenceRef` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field evidenceRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.fairValueElectionMadeInFirstYear` | boolean \| null |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field fairValueElectionMadeInFirstYear; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.fairValueElectionRef` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field fairValueElectionRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.filingDate` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field filingDate; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials` | object |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Actual source facts, evidence and preparer confirmation; no reviewed scalar replaces an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials.capitalizedExpenseDividends` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field capitalizedExpenseDividends; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials.capitalizedInterest` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field capitalizedInterest; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials.confirmed` | boolean |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field confirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials.depreciation` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field depreciation; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials.disposalGainBelowCost` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field disposalGainBelowCost; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials.disposalLoss` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field disposalLoss; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials.equityCapitalizedInterest` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field equityCapitalizedInterest; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials.equityInterestExpense` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field equityInterestExpense; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials.equityInterestIncome` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field equityInterestIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials.equityNetFairValue` | string |  | SC2024 c15 s7(2)(c)/(d): actual first regime period, preceding source years, eligibility, loss restriction and filed allocation; early first regimes need their actual purpose/period source. Source field equityNetFairValue. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials.equityTaxAndDepreciation` | string |  | ITA18.21(1); T2225 E(26) lines210/217: ordinary equity-accounted tax, depreciation/impairment/disposal components EXCLUDING fair-value amounts. Capture the actual equity net fair-value amount separately; the backend includes it only with the first-year18.21(4)election. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials.equityTaxRecoveryFairValueAndDisposalGain` | string |  | ITA18.21(1); T2225 E(26) lines210/217: ordinary equity-accounted tax, depreciation/impairment/disposal components EXCLUDING fair-value amounts. Capture the actual equity net fair-value amount separately; the backend includes it only with the first-year18.21(4)election. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials.evidenceRef` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field evidenceRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials.exemptBorrowingIncome` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field exemptBorrowingIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials.expenseDividends` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field expenseDividends; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials.financingFeeIncome` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field financingFeeIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials.financingFees` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field financingFees; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials.impairment` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field impairment; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials.incomeDividends` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field incomeDividends; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials.incomeTaxExpense` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field incomeTaxExpense; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials.incomeTaxRecoverable` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field incomeTaxRecoverable; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials.interestExpense` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field interestExpense; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials.interestIncome` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field interestIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials.netFairValue` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field netFairValue; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials.netIncome` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field netIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials.netLoss` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field netLoss; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.financials.similarCharges` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field similarCharges; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.members` | array |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field members; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.membersComplete` | boolean |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field membersComplete; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.members[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.members[].adjustedTaxableIncomeBefore257` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field adjustedTaxableIncomeBefore257; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.members[].allocation` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field allocation; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.members[].assessmentRef` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field assessmentRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.members[].assessmentSentOn` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field assessmentSentOn; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.members[].confirmed` | boolean |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field confirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.members[].eligibleThroughoutConfirmed` | boolean |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field eligibleThroughoutConfirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.members[].evidenceRef` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field evidenceRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.members[].filingDueDate` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field filingDueDate; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.members[].id` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field id; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.members[].isFiler` | boolean |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field isFiler; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.members[].signatoryRef` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field signatoryRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.members[].yearEnd` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field yearEnd; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.members[].yearStart` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field yearStart; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.ministerPermissionRef` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field ministerPermissionRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.nonMembers` | array |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field nonMembers; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.nonMembersComplete` | boolean |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field nonMembersComplete; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.nonMembers[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.nonMembers[].confirmed` | boolean |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field confirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.nonMembers[].evidenceRef` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field evidenceRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.nonMembers[].expense` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field expense; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.nonMembers[].id` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field id; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.nonMembers[].income` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field income; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.nonMembers[].specifiedNonMemberConfirmed` | boolean |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field specifiedNonMemberConfirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.periodEnd` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field periodEnd; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.periodStart` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field periodStart; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.previousAmendmentFiled` | boolean \| null |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorAntiAvoidanceAbsentConfirmed` | boolean |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field priorAntiAvoidanceAbsentConfirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorElectionRef` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field priorElectionRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials` | object |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Actual source facts, evidence and preparer confirmation; no reviewed scalar replaces an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials.capitalizedExpenseDividends` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field capitalizedExpenseDividends; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials.capitalizedInterest` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field capitalizedInterest; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials.confirmed` | boolean |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field confirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials.depreciation` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field depreciation; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials.disposalGainBelowCost` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field disposalGainBelowCost; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials.disposalLoss` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field disposalLoss; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials.equityCapitalizedInterest` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field equityCapitalizedInterest; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials.equityInterestExpense` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field equityInterestExpense; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials.equityInterestIncome` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field equityInterestIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials.equityNetFairValue` | string |  | SC2024 c15 s7(2)(c)/(d): actual first regime period, preceding source years, eligibility, loss restriction and filed allocation; early first regimes need their actual purpose/period source. Source field equityNetFairValue. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials.equityTaxAndDepreciation` | string |  | ITA18.21(1); T2225 E(26) lines210/217: ordinary equity-accounted tax, depreciation/impairment/disposal components EXCLUDING fair-value amounts. Capture the actual equity net fair-value amount separately; the backend includes it only with the first-year18.21(4)election. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials.equityTaxRecoveryFairValueAndDisposalGain` | string |  | ITA18.21(1); T2225 E(26) lines210/217: ordinary equity-accounted tax, depreciation/impairment/disposal components EXCLUDING fair-value amounts. Capture the actual equity net fair-value amount separately; the backend includes it only with the first-year18.21(4)election. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials.evidenceRef` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field evidenceRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials.exemptBorrowingIncome` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field exemptBorrowingIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials.expenseDividends` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field expenseDividends; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials.financingFeeIncome` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field financingFeeIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials.financingFees` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field financingFees; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials.impairment` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field impairment; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials.incomeDividends` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field incomeDividends; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials.incomeTaxExpense` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field incomeTaxExpense; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials.incomeTaxRecoverable` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field incomeTaxRecoverable; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials.interestExpense` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field interestExpense; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials.interestIncome` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field interestIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials.netFairValue` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field netFairValue; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials.netIncome` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field netIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials.netLoss` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field netLoss; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorFinancials.similarCharges` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field similarCharges; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorMembers` | array |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field priorMembers; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorMembers[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorMembers[].adjustedTaxableIncomeBefore257` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field adjustedTaxableIncomeBefore257; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorMembers[].allocation` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field allocation; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorMembers[].assessmentRef` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field assessmentRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorMembers[].assessmentSentOn` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field assessmentSentOn; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorMembers[].confirmed` | boolean |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field confirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorMembers[].eligibleThroughoutConfirmed` | boolean |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field eligibleThroughoutConfirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorMembers[].evidenceRef` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field evidenceRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorMembers[].filingDueDate` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field filingDueDate; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorMembers[].id` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field id; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorMembers[].isFiler` | boolean |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field isFiler; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorMembers[].signatoryRef` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field signatoryRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorMembers[].yearEnd` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field yearEnd; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorMembers[].yearStart` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field yearStart; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorNonMembers` | array |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field priorNonMembers; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorNonMembers[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorNonMembers[].confirmed` | boolean |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field confirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorNonMembers[].evidenceRef` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field evidenceRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorNonMembers[].expense` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field expense; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorNonMembers[].id` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field id; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorNonMembers[].income` | string |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field income; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.priorNonMembers[].specifiedNonMemberConfirmed` | boolean |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field specifiedNonMemberConfirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.singleMemberResidentConfirmed` | boolean |  | SC2024 c15 s7(2)(d)(vii)(B); ITA18.21; T2225 E(26): actual pre-regime source-year group election with the first-regime-year filing deadline. Source field singleMemberResidentConfirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatio.supersededByAmendment` | boolean \| null |  | SC2024 c15 s7(2)(c)/(d): actual first regime period, preceding source years, eligibility, loss restriction and filed allocation; early first regimes need their actual purpose/period source. Source field supersededByAmendment. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatioElection` | boolean |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is groupRatioElection. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].groupRatioLimit` | string |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is groupRatioLimit. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].regimeApplied` | boolean |  | SC2024 c15 s7(2)(c)/(d): actual first regime period, preceding source years, eligibility, loss restriction and filed allocation; early first regimes need their actual purpose/period source. Source field regimeApplied. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].revenues` | string |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is revenues. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].rifeDeductible` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].transferred` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].yearEnd` | string |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is yearEnd. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.members[].years[].yearStart` | string |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is yearStart. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.ministerExtensionRef` | string |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is ministerExtensionRef. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.ratioOfPermissibleExpenses` | string |  | Independent Alberta EIFEL source facts under ACTA8/18, ITA18.2 and111; pre-regime joint-election capacity under SC2024 c15 s7(2)(c)/(d). This source field is ratioOfPermissibleExpenses. Actual source periods, complete rosters and preparer evidence/review are required; no federal amount substitutes for an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment` | object |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Actual source facts, evidence and preparer confirmation; no reviewed scalar replaces an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.assessedMemberId` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field assessedMemberId; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.assessedYearEnd` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field assessedYearEnd; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.assessmentDate` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field assessmentDate; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.assessmentRef` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field assessmentRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.confirmed` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field confirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.evidenceRef` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field evidenceRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorFilingDate` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field priorFilingDate; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorJointElectionRef` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field priorJointElectionRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers` | array |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field priorMembers; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].allocations` | array |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field allocations; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].allocations[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].allocations[].amount` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field amount; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].allocations[].confirmed` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field confirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].allocations[].evidenceRef` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field evidenceRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].allocations[].yearEnd` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field yearEnd; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].confirmed` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field confirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].eligibleGroupEntityConfirmed` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field eligibleGroupEntityConfirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].evidenceRef` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field evidenceRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].financialOrExemptInAnyPreRegimeYear` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field financialOrExemptInAnyPreRegimeYear; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].firstRegimeEarlyApplicationConfirmed` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the assessed owner/year; enforce90days and prior allocation limits. Source field firstRegimeEarlyApplicationConfirmed. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].firstRegimeEarlyApplicationRef` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the assessed owner/year; enforce90days and prior allocation limits. Source field firstRegimeEarlyApplicationRef. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].firstRegimeEnd` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the assessed owner/year; enforce90days and prior allocation limits. Source field firstRegimeEnd. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].firstRegimeStart` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field firstRegimeStart; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].historyComplete` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field historyComplete; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].id` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field id; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].isFiler` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field isFiler; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].lossRestrictionAtYearStartOccurred` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field lossRestrictionAtYearStartOccurred; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].lossRestrictionYearStart` | null \| string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field lossRestrictionYearStart; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years` | array |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field years; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].absorbed` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].adjustedTaxableIncomeBefore257` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field adjustedTaxableIncomeBefore257; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].confirmed` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field confirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].evidenceRef` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field evidenceRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].expenses` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field expenses; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio` | object |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Actual source facts, evidence and preparer confirmation; no reviewed scalar replaces an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.accountingStandard` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field accountingStandard; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.amended` | boolean \| null |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field amended; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.auditedStatementsRef` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field auditedStatementsRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.confirmed` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field confirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.consolidatedGroupConfirmed` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field consolidatedGroupConfirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.currency` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field currency; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.electionRef` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field electionRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.evidenceRef` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field evidenceRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.fairValueElectionMadeInFirstYear` | boolean \| null |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field fairValueElectionMadeInFirstYear; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.fairValueElectionRef` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field fairValueElectionRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.filingDate` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field filingDate; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials` | object |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Actual source facts, evidence and preparer confirmation; no reviewed scalar replaces an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.capitalizedExpenseDividends` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field capitalizedExpenseDividends; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.capitalizedInterest` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field capitalizedInterest; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.confirmed` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field confirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.depreciation` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field depreciation; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.disposalGainBelowCost` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field disposalGainBelowCost; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.disposalLoss` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field disposalLoss; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.equityCapitalizedInterest` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field equityCapitalizedInterest; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.equityInterestExpense` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field equityInterestExpense; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.equityInterestIncome` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field equityInterestIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.equityNetFairValue` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the assessed owner/year; enforce90days and prior allocation limits. Source field equityNetFairValue. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.equityTaxAndDepreciation` | string |  | ITA18.21(1); T2225 E(26) lines210/217: ordinary equity-accounted tax, depreciation/impairment/disposal components EXCLUDING fair-value amounts. Capture the actual equity net fair-value amount separately; the backend includes it only with the first-year18.21(4)election. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.equityTaxRecoveryFairValueAndDisposalGain` | string |  | ITA18.21(1); T2225 E(26) lines210/217: ordinary equity-accounted tax, depreciation/impairment/disposal components EXCLUDING fair-value amounts. Capture the actual equity net fair-value amount separately; the backend includes it only with the first-year18.21(4)election. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.evidenceRef` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field evidenceRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.exemptBorrowingIncome` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field exemptBorrowingIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.expenseDividends` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field expenseDividends; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.financingFeeIncome` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field financingFeeIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.financingFees` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field financingFees; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.impairment` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field impairment; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.incomeDividends` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field incomeDividends; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.incomeTaxExpense` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field incomeTaxExpense; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.incomeTaxRecoverable` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field incomeTaxRecoverable; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.interestExpense` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field interestExpense; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.interestIncome` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field interestIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.netFairValue` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field netFairValue; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.netIncome` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field netIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.netLoss` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field netLoss; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.similarCharges` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field similarCharges; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members` | array |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field members; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.membersComplete` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field membersComplete; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members[].adjustedTaxableIncomeBefore257` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field adjustedTaxableIncomeBefore257; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members[].allocation` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field allocation; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members[].assessmentRef` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field assessmentRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members[].assessmentSentOn` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field assessmentSentOn; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members[].confirmed` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field confirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members[].eligibleThroughoutConfirmed` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field eligibleThroughoutConfirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members[].evidenceRef` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field evidenceRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members[].filingDueDate` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field filingDueDate; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members[].id` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field id; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members[].isFiler` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field isFiler; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members[].signatoryRef` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field signatoryRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members[].yearEnd` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field yearEnd; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members[].yearStart` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field yearStart; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.ministerPermissionRef` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field ministerPermissionRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.nonMembers` | array |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field nonMembers; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.nonMembersComplete` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field nonMembersComplete; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.nonMembers[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.nonMembers[].confirmed` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field confirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.nonMembers[].evidenceRef` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field evidenceRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.nonMembers[].expense` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field expense; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.nonMembers[].id` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field id; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.nonMembers[].income` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field income; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.nonMembers[].specifiedNonMemberConfirmed` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field specifiedNonMemberConfirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.periodEnd` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field periodEnd; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.periodStart` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field periodStart; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.previousAmendmentFiled` | boolean \| null |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorAntiAvoidanceAbsentConfirmed` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field priorAntiAvoidanceAbsentConfirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorElectionRef` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field priorElectionRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials` | object |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Actual source facts, evidence and preparer confirmation; no reviewed scalar replaces an incomplete active producer. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.capitalizedExpenseDividends` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field capitalizedExpenseDividends; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.capitalizedInterest` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field capitalizedInterest; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.confirmed` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field confirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.depreciation` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field depreciation; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.disposalGainBelowCost` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field disposalGainBelowCost; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.disposalLoss` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field disposalLoss; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.equityCapitalizedInterest` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field equityCapitalizedInterest; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.equityInterestExpense` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field equityInterestExpense; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.equityInterestIncome` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field equityInterestIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.equityNetFairValue` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the assessed owner/year; enforce90days and prior allocation limits. Source field equityNetFairValue. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.equityTaxAndDepreciation` | string |  | ITA18.21(1); T2225 E(26) lines210/217: ordinary equity-accounted tax, depreciation/impairment/disposal components EXCLUDING fair-value amounts. Capture the actual equity net fair-value amount separately; the backend includes it only with the first-year18.21(4)election. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.equityTaxRecoveryFairValueAndDisposalGain` | string |  | ITA18.21(1); T2225 E(26) lines210/217: ordinary equity-accounted tax, depreciation/impairment/disposal components EXCLUDING fair-value amounts. Capture the actual equity net fair-value amount separately; the backend includes it only with the first-year18.21(4)election. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.evidenceRef` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field evidenceRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.exemptBorrowingIncome` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field exemptBorrowingIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.expenseDividends` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field expenseDividends; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.financingFeeIncome` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field financingFeeIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.financingFees` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field financingFees; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.impairment` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field impairment; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.incomeDividends` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field incomeDividends; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.incomeTaxExpense` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field incomeTaxExpense; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.incomeTaxRecoverable` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field incomeTaxRecoverable; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.interestExpense` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field interestExpense; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.interestIncome` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field interestIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.netFairValue` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field netFairValue; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.netIncome` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field netIncome; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.netLoss` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field netLoss; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.similarCharges` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field similarCharges; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers` | array |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field priorMembers; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers[].adjustedTaxableIncomeBefore257` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field adjustedTaxableIncomeBefore257; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers[].allocation` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field allocation; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers[].assessmentRef` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field assessmentRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers[].assessmentSentOn` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field assessmentSentOn; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers[].confirmed` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field confirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers[].eligibleThroughoutConfirmed` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field eligibleThroughoutConfirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers[].evidenceRef` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field evidenceRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers[].filingDueDate` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field filingDueDate; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers[].id` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field id; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers[].isFiler` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field isFiler; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers[].signatoryRef` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field signatoryRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers[].yearEnd` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field yearEnd; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers[].yearStart` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field yearStart; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorNonMembers` | array |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field priorNonMembers; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorNonMembers[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorNonMembers[].confirmed` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field confirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorNonMembers[].evidenceRef` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field evidenceRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorNonMembers[].expense` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field expense; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorNonMembers[].id` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field id; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorNonMembers[].income` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field income; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorNonMembers[].specifiedNonMemberConfirmed` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field specifiedNonMemberConfirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.singleMemberResidentConfirmed` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field singleMemberResidentConfirmed; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.supersededByAmendment` | boolean \| null |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the assessed owner/year; enforce90days and prior allocation limits. Source field supersededByAmendment. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatioElection` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field groupRatioElection; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatioLimit` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field groupRatioLimit; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].regimeApplied` | boolean |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the assessed owner/year; enforce90days and prior allocation limits. Source field regimeApplied. Its actual period, legal character and evidence bind this source, with complete rosters and reviewed facts required at computation. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].revenues` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field revenues; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].rifeDeductible` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].transferred` | string |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].yearEnd` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field yearEnd; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMembers[].years[].yearStart` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field yearStart; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.preRegimeElection.reassessmentAmendment.priorMinisterExtensionRef` | string |  | SC2024 c15 s7(2)(e)-(g): replay the prior filed election and compare the actual assessed owner/year; enforce the90-day amendment window and prior allocation conditions. Source field priorMinisterExtensionRef; used in this election/reconciliation, with the parent source review and complete roster requirements. |
| `abAt1Inputs.calculation.schedule21.eifel.receivedCapacity` | array |  | Actual18.2(4) joint-election transfers, linked to eligible donor source capacity in the same calendar year; existing021330 reports the independent Alberta sum. |
| `abAt1Inputs.calculation.schedule21.eifel.receivedCapacityComplete` | boolean |  | Confirm the complete reviewed source roster for this EIFEL stream. |
| `abAt1Inputs.calculation.schedule21.eifel.receivedCapacity[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.eifel.receivedCapacity[].availableCapacity` | string |  | Actual18.2(4) joint-election transfers, linked to eligible donor source capacity in the same calendar year; existing021330 reports the independent Alberta sum. Source field: availableCapacity. |
| `abAt1Inputs.calculation.schedule21.eifel.receivedCapacity[].confirmed` | boolean |  | Actual18.2(4) joint-election transfers, linked to eligible donor source capacity in the same calendar year; existing021330 reports the independent Alberta sum. Source field: confirmed. |
| `abAt1Inputs.calculation.schedule21.eifel.receivedCapacity[].electedTransfer` | string |  | Actual18.2(4) joint-election transfers, linked to eligible donor source capacity in the same calendar year; existing021330 reports the independent Alberta sum. Source field: electedTransfer. |
| `abAt1Inputs.calculation.schedule21.eifel.receivedCapacity[].eligibleGroupEntityConfirmed` | boolean |  | Actual18.2(4) joint-election transfers, linked to eligible donor source capacity in the same calendar year; existing021330 reports the independent Alberta sum. Source field: eligibleGroupEntityConfirmed. |
| `abAt1Inputs.calculation.schedule21.eifel.receivedCapacity[].evidenceRef` | string |  | Actual18.2(4) joint-election transfers, linked to eligible donor source capacity in the same calendar year; existing021330 reports the independent Alberta sum. Source field: evidenceRef. |
| `abAt1Inputs.calculation.schedule21.eifel.receivedCapacity[].id` | string |  | Actual18.2(4) joint-election transfers, linked to eligible donor source capacity in the same calendar year; existing021330 reports the independent Alberta sum. Source field: id. |
| `abAt1Inputs.calculation.schedule21.eifel.receivedCapacity[].jointElectionRef` | string |  | Actual18.2(4) joint-election transfers, linked to eligible donor source capacity in the same calendar year; existing021330 reports the independent Alberta sum. Source field: jointElectionRef. |
| `abAt1Inputs.calculation.schedule21.eifel.receivedCapacity[].transferorYearEnd` | string |  | Actual18.2(4) joint-election transfers, linked to eligible donor source capacity in the same calendar year; existing021330 reports the independent Alberta sum. Source field: transferorYearEnd. |
| `abAt1Inputs.calculation.schedule21.evidenceRef` | string |  | Supporting assessed return, statutory workpaper or reviewed fact reference; nonblank when confirmed, at most 1000 characters. |
| `abAt1Inputs.calculation.schedule21.expiredAbilConversions` | array |  | Complete roster, at most 500 rows, of original allowable ABILs in tenth-preceding-year Alberta non-capital loss vintages. Adopted ITA 111(8) C/E(c) determines conversion after current applications and removes it from next-year non-capital continuity. This calculation owns line 059 when present. |
| `abAt1Inputs.calculation.schedule21.expiredAbilConversions[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.expiredAbilConversions[].confirmed` | boolean |  | Preparer confirmation of the ABIL origin and continuity evidence. |
| `abAt1Inputs.calculation.schedule21.expiredAbilConversions[].evidenceRef` | string |  | Loss-identity and unused Alberta continuity reconciliation, at most 1000 characters. |
| `abAt1Inputs.calculation.schedule21.expiredAbilConversions[].lossId` | string |  | Unique assessed Alberta non-capital loss identity, at most 1000 characters; its origin must be the tenth preceding actual taxation year. |
| `abAt1Inputs.calculation.schedule21.expiredAbilConversions[].originalAllowableBusinessInvestmentLoss` | object |  | Original allowable ABIL in that origin year, in net allowable units with separate source evidence and confirmation. |
| `abAt1Inputs.calculation.schedule21.expiredAbilConversions[].originalAllowableBusinessInvestmentLoss.amount` | string |  | Nonnegative exact decimal text for the original allowable ABIL, not an assumed flat gross-up. |
| `abAt1Inputs.calculation.schedule21.expiredAbilConversions[].originalAllowableBusinessInvestmentLoss.confirmed` | boolean |  | Preparer confirmation of the original allowable ABIL amount. |
| `abAt1Inputs.calculation.schedule21.expiredAbilConversions[].originalAllowableBusinessInvestmentLoss.evidenceRef` | string |  | Origin-year assessed ABIL evidence, at most 1000 characters. |
| `abAt1Inputs.calculation.schedule21.expiredAbilGross` | object |  | Reviewed gross expired ABIL. Nil is supported; a positive amount stays held for origin-rate and unused-NCL reconciliation, not the stale flat 4/3 rule. |
| `abAt1Inputs.calculation.schedule21.expiredAbilGross.amount` | string |  | Exact decimal text; finite, magnitude below 1e18, at most 12 decimal places. Negative values only for declared signed income/gross-result facts. Confirm explicit nil; no binary floats. |
| `abAt1Inputs.calculation.schedule21.expiredAbilGross.confirmed` | boolean |  | True only after reviewing this fact against its cited supporting evidence. Clear after any dependent fact or taxation-period change. |
| `abAt1Inputs.calculation.schedule21.expiredAbilGross.evidenceRef` | string |  | Supporting assessed return, statutory workpaper or reviewed fact reference; nonblank when confirmed, at most 1000 characters. |
| `abAt1Inputs.calculation.schedule21.farm` | object |  | Farm loss facts or election, separate from restricted-farm and non-capital pools. |
| `abAt1Inputs.calculation.schedule21.farm.chiefSource` | string |  | Closed chief-source fact: none, farming, farmingWithSubordinate, manufacturingException (ITA 31(2)), or other. |
| `abAt1Inputs.calculation.schedule21.farm.farmingIncomeAfter37` | object |  | Signed net farming result after ITA 37, before the ITA 31 restriction. Cannot exceed the before-37 result. |
| `abAt1Inputs.calculation.schedule21.farm.farmingIncomeAfter37.amount` | string |  | Exact decimal text; finite, magnitude below 1e18, at most 12 decimal places. Negative values only for declared signed income/gross-result facts. Confirm explicit nil; no binary floats. |
| `abAt1Inputs.calculation.schedule21.farm.farmingIncomeAfter37.confirmed` | boolean |  | True only after reviewing this fact against its cited supporting evidence. Clear after any dependent fact or taxation-period change. |
| `abAt1Inputs.calculation.schedule21.farm.farmingIncomeAfter37.evidenceRef` | string |  | Supporting assessed return, statutory workpaper or reviewed fact reference; nonblank when confirmed, at most 1000 characters. |
| `abAt1Inputs.calculation.schedule21.farm.farmingIncomeBefore37` | object |  | Signed net income/loss from all farming businesses before the ITA 37 deduction and before the ITA 31 restriction. |
| `abAt1Inputs.calculation.schedule21.farm.farmingIncomeBefore37.amount` | string |  | Exact decimal text; finite, magnitude below 1e18, at most 12 decimal places. Negative values only for declared signed income/gross-result facts. Confirm explicit nil; no binary floats. |
| `abAt1Inputs.calculation.schedule21.farm.farmingIncomeBefore37.confirmed` | boolean |  | True only after reviewing this fact against its cited supporting evidence. Clear after any dependent fact or taxation-period change. |
| `abAt1Inputs.calculation.schedule21.farm.farmingIncomeBefore37.evidenceRef` | string |  | Supporting assessed return, statutory workpaper or reviewed fact reference; nonblank when confirmed, at most 1000 characters. |
| `abAt1Inputs.calculation.schedule21.farm.fishingIncome` | object |  | Signed net income/loss from all fishing businesses; offsets farming losses in the ITA 111(8) farm-loss limit. |
| `abAt1Inputs.calculation.schedule21.farm.fishingIncome.amount` | string |  | Exact decimal text; finite, magnitude below 1e18, at most 12 decimal places. Negative values only for declared signed income/gross-result facts. Confirm explicit nil; no binary floats. |
| `abAt1Inputs.calculation.schedule21.farm.fishingIncome.confirmed` | boolean |  | True only after reviewing this fact against its cited supporting evidence. Clear after any dependent fact or taxation-period change. |
| `abAt1Inputs.calculation.schedule21.farm.fishingIncome.evidenceRef` | string |  | Supporting assessed return, statutory workpaper or reviewed fact reference; nonblank when confirmed, at most 1000 characters. |
| `abAt1Inputs.calculation.schedule21.farm.restrictedFarmAddbackIncluded` | boolean |  | Confirms the computed restricted-farm amount is already added back in Schedule 12 line 054; required when positive. |
| `abAt1Inputs.calculation.schedule21.listedPersonalPropertyClaimIncludedInGrossResult` | boolean |  | Confirms the LPP claim is reflected in the reviewed final gross capital result. A produced Schedule 18 line 060 must match the claim instead. |
| `abAt1Inputs.calculation.schedule21.listedPersonalPropertyGrossResult` | object |  | Reviewed signed gross current LPP gain/loss before applying old LPP losses. Negative amounts create the separate current LPP pool. |
| `abAt1Inputs.calculation.schedule21.listedPersonalPropertyGrossResult.amount` | string |  | Exact decimal text; finite, magnitude below 1e18, at most 12 decimal places. Negative values only for declared signed income/gross-result facts. Confirm explicit nil; no binary floats. |
| `abAt1Inputs.calculation.schedule21.listedPersonalPropertyGrossResult.confirmed` | boolean |  | True only after reviewing this fact against its cited supporting evidence. Clear after any dependent fact or taxation-period change. |
| `abAt1Inputs.calculation.schedule21.listedPersonalPropertyGrossResult.evidenceRef` | string |  | Supporting assessed return, statutory workpaper or reviewed fact reference; nonblank when confirmed, at most 1000 characters. |
| `abAt1Inputs.calculation.schedule21.ordinaryContinuityConfirmed` | boolean |  | Legacy ordinary continuity confirmation. Selected transitions require independent dated balances and qualifying-party evidence. |
| `abAt1Inputs.calculation.schedule21.partnerships` | array |  | At most 500 partnership fiscal-period rows. Repeat the stable partnership ID for multiple periods; current losses are calculated separately and the annual prior-loss ceiling uses the last period. |
| `abAt1Inputs.calculation.schedule21.partnershipsComplete` | boolean |  | Confirms all current partnerships and partnerships with opening LP losses are included, including an explicit empty list. |
| `abAt1Inputs.calculation.schedule21.partnerships[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.partnerships[].adjustedCostBase` | string |  | Signed partnership-interest ACB after any ITA 96(2.3) acquisition limit, at partnership fiscal-period end. |
| `abAt1Inputs.calculation.schedule21.partnerships[].amountsOwing` | string |  | Amounts owing to the partnership or relevant non-arm-length persons under ITA 96(2.2)(c). |
| `abAt1Inputs.calculation.schedule21.partnerships[].applied` | object |  | Reviewed election to deduct preceding-year losses of this same partnership; capped by old pool and at-risk capacity, oldest first. |
| `abAt1Inputs.calculation.schedule21.partnerships[].applied.amount` | string |  | Exact decimal text; finite, magnitude below 1e18, at most 12 decimal places. Negative values only for declared signed income/gross-result facts. Confirm explicit nil; no binary floats. |
| `abAt1Inputs.calculation.schedule21.partnerships[].applied.confirmed` | boolean |  | True only after reviewing this fact against its cited supporting evidence. Clear after any dependent fact or taxation-period change. |
| `abAt1Inputs.calculation.schedule21.partnerships[].applied.evidenceRef` | string |  | Supporting assessed return, statutory workpaper or reviewed fact reference; nonblank when confirmed, at most 1000 characters. |
| `abAt1Inputs.calculation.schedule21.partnerships[].atRiskRulesReviewed` | boolean |  | Confirms adopted ITA 96(2.2)/(2.3) facts and the secondary-acquisition limit on ACB. |
| `abAt1Inputs.calculation.schedule21.partnerships[].claimInterestPortion` | string |  | Per-period section18.2 interest attribution claimInterestPortion. Current interest excludes at-risk and thin-capitalization denials; last-period old-loss attribution applies once to the annual gross claim. |
| `abAt1Inputs.calculation.schedule21.partnerships[].confirmed` | boolean |  | True only after reviewing this fact against its cited supporting evidence. Clear after any dependent fact or taxation-period change. |
| `abAt1Inputs.calculation.schedule21.partnerships[].currentInterestShare` | string |  | Per-period section18.2 interest attribution currentInterestShare. Current interest excludes at-risk and thin-capitalization denials; last-period old-loss attribution applies once to the annual gross claim. |
| `abAt1Inputs.calculation.schedule21.partnerships[].eifelApplies` | boolean |  | LP deduction EIFEL applicability. True or unanswered remains held until the LP/EIFEL interaction is computed. |
| `abAt1Inputs.calculation.schedule21.partnerships[].evidenceRef` | string |  | Supporting assessed return, statutory workpaper or reviewed fact reference; nonblank when confirmed, at most 1000 characters. |
| `abAt1Inputs.calculation.schedule21.partnerships[].fiscalPeriodEnd` | string |  | This partnership fiscal-period end within the corporation taxation period, complete ISO date. Each partnership/date pair must be unique. |
| `abAt1Inputs.calculation.schedule21.partnerships[].interestDeniedAtRisk` | string |  | Per-period section18.2 interest attribution interestDeniedAtRisk. Current interest excludes at-risk and thin-capitalization denials; last-period old-loss attribution applies once to the annual gross claim. |
| `abAt1Inputs.calculation.schedule21.partnerships[].partnershipId` | string |  | Stable partnership identity. Required for every limited-partnership pool; never join or share capacity by array position. |
| `abAt1Inputs.calculation.schedule21.partnerships[].protectedAmounts` | string |  | Nonnegative protected amounts/benefits within ITA 96(2.2)(d), after its statutory exclusions. |
| `abAt1Inputs.calculation.schedule21.partnerships[].resourceExpenses` | string |  | Aggregate share of enumerated partnership resource expenses for at-risk/current-loss and old-loss capacity limits. |
| `abAt1Inputs.calculation.schedule21.partnerships[].section53Additions` | string |  | Amount under ITA 53(1)(e)(viii) used in the at-risk calculation. |
| `abAt1Inputs.calculation.schedule21.partnerships[].shareBusinessPropertyLoss` | string |  | Nonnegative current share of partnership business losses other than farming, and property losses. |
| `abAt1Inputs.calculation.schedule21.partnerships[].shareFarmLoss` | string |  | Nonnegative current share of partnership farming losses, reducing at-risk capacity. |
| `abAt1Inputs.calculation.schedule21.partnerships[].shareIncome` | string |  | Nonnegative partnership income share used in the ITA 96(2.2) at-risk amount. |
| `abAt1Inputs.calculation.schedule21.partnerships[].singleFiscalPeriodConfirmed` | boolean |  | True for one period; false on every row when multiple periods of this partnership end in the corporation taxation year. Confirm the complete period roster. |
| `abAt1Inputs.calculation.schedule21.partnerships[].taxCredits` | string |  | Annual partnership investment and clean-economy tax-credit total enumerated in ITA 96(2.1)/111(1)(e). Repeat the same annual total on every fiscal-period row; it is never summed again. |
| `abAt1Inputs.calculation.schedule21.partnerships[].thinCapitalizationAddback` | string |  | Per-period section18.2 interest attribution thinCapitalizationAddback. Current interest excludes at-risk and thin-capitalization denials; last-period old-loss attribution applies once to the annual gross claim. |
| `abAt1Inputs.calculation.schedule21.rifeApplies` | boolean |  | Reviewed EIFEL applicability. True reads canonical federal 004710, 130129 and 130130; unanswered or conflicting/provisional operands hold. False establishes reviewed non-applicability nil. |
| `abAt1Inputs.calculation.schedule21.section1105Addition` | object |  | Reviewed nonnegative ITA 110.5/115(1)(a)(vii) addition feeding Schedule 12 line 082. Excess over federal needs a small-business-effect review and stays held. |
| `abAt1Inputs.calculation.schedule21.section1105Addition.amount` | string |  | Exact decimal text; finite, magnitude below 1e18, at most 12 decimal places. Negative values only for declared signed income/gross-result facts. Confirm explicit nil; no binary floats. |
| `abAt1Inputs.calculation.schedule21.section1105Addition.confirmed` | boolean |  | True only after reviewing this fact against its cited supporting evidence. Clear after any dependent fact or taxation-period change. |
| `abAt1Inputs.calculation.schedule21.section1105Addition.evidenceRef` | string |  | Supporting assessed return, statutory workpaper or reviewed fact reference; nonblank when confirmed, at most 1000 characters. |
| `abAt1Inputs.calculation.schedule21.vintages` | array |  | Complete independent Alberta opening-loss roster by kind, origin and partnership. At most 500 rows. Capital and LPP amounts use the gross basis. |
| `abAt1Inputs.calculation.schedule21.vintagesComplete` | boolean |  | True only after confirming the entire independent Alberta opening-loss roster, including an explicit empty list. |
| `abAt1Inputs.calculation.schedule21.vintages[]` | object |  |  |
| `abAt1Inputs.calculation.schedule21.vintages[].businessId` | string |  | Alberta transition evidence and statutory restrictions; an unanswered review remains held. |
| `abAt1Inputs.calculation.schedule21.vintages[].confirmed` | boolean |  | True only after reviewing this fact against its cited supporting evidence. Clear after any dependent fact or taxation-period change. |
| `abAt1Inputs.calculation.schedule21.vintages[].deferWindUpTransfer` | boolean |  | Track this positive subsidiary loss as unavailable in the parent year containing wind-up under ITA 88(1.1)/(1.2). Reconcile the shared predecessor balance and mapped parent origin; a computed next-year transfer proposal clears confirmations. |
| `abAt1Inputs.calculation.schedule21.vintages[].evidenceRef` | string |  | Supporting assessed return, statutory workpaper or reviewed fact reference; nonblank when confirmed, at most 1000 characters. |
| `abAt1Inputs.calculation.schedule21.vintages[].expiryYearEnd` | null \| string |  | Optional last eligible actual year end. Must agree with computed taxation-year counts; a future year end cannot establish expiry. |
| `abAt1Inputs.calculation.schedule21.vintages[].id` | string |  | Unique stable Alberta loss-vintage identity; bounded text of at most 1000 characters. |
| `abAt1Inputs.calculation.schedule21.vintages[].kind` | string |  | Closed loss kind: nonCapital, grossCapital, farm, restrictedFarm, listedPersonalProperty, limitedPartnership or rife. |
| `abAt1Inputs.calculation.schedule21.vintages[].lossRestrictionEventDate` | string |  | Alberta transition evidence and statutory restrictions; an unanswered review remains held. |
| `abAt1Inputs.calculation.schedule21.vintages[].openingBalance` | string |  | Independent assessed Alberta opening balance before expiry and current movements. Exact nonnegative decimal text. |
| `abAt1Inputs.calculation.schedule21.vintages[].originEndExclusiveAt` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.schedule21.vintages[].originYearEnd` | string |  | Actual complete ISO taxation-year end in which the opening loss originated, before the current taxation period. |
| `abAt1Inputs.calculation.schedule21.vintages[].otherAdjustment` | string |  | Other nonnegative reduction allocated to this opening vintage. ACTA18(3)(a.3) excludes ITA111(10) fuel-rebate reductions. |
| `abAt1Inputs.calculation.schedule21.vintages[].partnershipId` | string |  | Stable partnership identity. Required for every limited-partnership pool; never join or share capacity by array position. |
| `abAt1Inputs.calculation.schedule21.vintages[].predecessorId` | string |  | Identity of the predecessor whose qualifying amalgamation or wholly-owned wind-up balance is transferred. |
| `abAt1Inputs.calculation.schedule21.vintages[].section80Adjustment` | string |  | Reviewed existing nonnegative section80 reduction for this opening vintage, before any later settlements listed in currentLossSection80. The engine adds those new allocations to the result without overwriting the saved input. |
| `abAt1Inputs.calculation.schedule21.vintages[].subsequentYearEnds` | array |  | Every actual taxation-year end after the origin through the immediately preceding period, oldest first. At most 100; short and deemed years count separately. |
| `abAt1Inputs.calculation.schedule21.vintages[].subsequentYearEnds[]` | string |  |  |
| `abAt1Inputs.calculation.schedule21.vintages[].transferEligibilityConfirmed` | boolean |  | Confirms the transfer meets adopted statutory amalgamation/wind-up requirements. Required for a positive transfer. |
| `abAt1Inputs.calculation.schedule21.vintages[].transferred` | string |  | Positive qualifying predecessor transfer, preserving kind and original year of origin. |
| `abAt1Inputs.calculation.schedule29` | object |  | Independent Alberta Schedule 29/AT4970 inputs. Presence owns jacket 129, even when incomplete. Compute IEG once from pre-grant T661 source inputs, replay the canonical federal return with the assistance, then finalize Alberta amounts with the original grant added back once. Uncharacterized deduction-pool repayments remain held. Preparation only. |
| `abAt1Inputs.calculation.schedule29.agreementConfirmed` | boolean |  | Reviewed Schedule 29 agreementConfirmed capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.agreementRef` | string |  | Reviewed Schedule 29 agreementRef capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.associatedForCapital` | boolean \| null |  | Reviewed Schedule 29 associatedForCapital capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.associatedForIeg` | boolean \| null |  | Reviewed Schedule 29 associatedForIeg capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.at1FilingDue` | string |  | Reviewed actual AT1 due date including TRA office closures, ISO date; claim deadline is 15 calendar months after this date, never an assumed 21 months after year end. |
| `abAt1Inputs.calculation.schedule29.calendarYearsComplete` | boolean |  | Confirms all actual taxation years of every group member in the current and two preceding calendar years are captured, including nils and short/deemed years (ACTA 26.971(2)). |
| `abAt1Inputs.calculation.schedule29.claimReceivedOn` | string |  | Actual or planned TRA Schedule 29 receipt date, ISO date. A date after the claim deadline holds entitlement. |
| `abAt1Inputs.calculation.schedule29.confirmed` | boolean |  | True only after review against cited evidence; cleared when source facts or periods change. |
| `abAt1Inputs.calculation.schedule29.currentOnlyConfirmed` | boolean |  | Confirm federal-qualified current SR&ED actually performed in Alberta after 2020-12-31; exclude capital expenditures and partnership claims. Preceding-year amounts follow the applicable historic era. |
| `abAt1Inputs.calculation.schedule29.deadlineConfirmed` | boolean |  | Reviewed Schedule 29 deadlineConfirmed capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.deadlineEvidenceRef` | string |  | Reviewed Schedule 29 deadlineEvidenceRef capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.evidenceRef` | string |  | Supporting document reference, at most 1000 characters. Mandatory with confirmation before using this fact. |
| `abAt1Inputs.calculation.schedule29.fieldOfScience` | string |  | Reviewed Schedule 29 fieldOfScience capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.groupComplete` | boolean |  | Reviewed Schedule 29 groupComplete capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.hasAlbertaPE` | boolean \| null |  | Reviewed Schedule 29 hasAlbertaPE capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.longestYearCorporationId` | string |  | Stable identity of the qualified claiming member with the longest taxation year. Other member periods and allocations remain independent. |
| `abAt1Inputs.calculation.schedule29.longestYearEnd` | string |  | Actual ISO year end identifying which period of the selected longest-year corporation controls the shared expenditure limit when it has several taxation years. |
| `abAt1Inputs.calculation.schedule29.members` | array |  | Reviewed Schedule 29 members capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.members[]` | object |  |  |
| `abAt1Inputs.calculation.schedule29.members[].additionalYears` | array |  | Every other taxation year of this same corporation ending in the current calendar year. Each has separate eligibility, actual two preceding years and agreed allocations. At most 100. |
| `abAt1Inputs.calculation.schedule29.members[].additionalYears[]` | object |  |  |
| `abAt1Inputs.calculation.schedule29.members[].additionalYears[].allocatedAllowed` | string |  | Reviewed group amount in the filer reporting basis; paired periods and evidence reconcile that basis. CAD agreement limits are converted before comparison to these expenditures/allowed amounts. |
| `abAt1Inputs.calculation.schedule29.members[].additionalYears[].allocatedLimit` | string |  | CAD expenditure-limit agreement allocation. The source CAD group ceiling is enforced before the filer allocation converts under ACTA4.02(6)(b). |
| `abAt1Inputs.calculation.schedule29.members[].additionalYears[].claimsIeg` | boolean \| null |  | Whether it claims IEG for this actual period. |
| `abAt1Inputs.calculation.schedule29.members[].additionalYears[].confirmed` | boolean |  | Preparer confirmation of this period and its facts. |
| `abAt1Inputs.calculation.schedule29.members[].additionalYears[].currentEligible` | string |  | Reviewed group amount in the filer reporting basis; paired periods and evidence reconcile that basis. CAD agreement limits are converted before comparison to these expenditures/allowed amounts. |
| `abAt1Inputs.calculation.schedule29.members[].additionalYears[].evidenceRef` | string |  | Supporting actual-period and allocation-agreement evidence. |
| `abAt1Inputs.calculation.schedule29.members[].additionalYears[].hasAlbertaPE` | boolean \| null |  | Whether the corporation had an Alberta permanent establishment in this actual period. |
| `abAt1Inputs.calculation.schedule29.members[].additionalYears[].periodEnd` | string |  | Actual ISO taxation-year end in the filer calendar year; periods of one corporation cannot overlap. |
| `abAt1Inputs.calculation.schedule29.members[].additionalYears[].periodStart` | string |  | Actual ISO taxation-year beginning. |
| `abAt1Inputs.calculation.schedule29.members[].additionalYears[].prior1` | object |  | Immediately preceding actual taxation year for this period's non-associated allowed-amount ceiling. |
| `abAt1Inputs.calculation.schedule29.members[].additionalYears[].prior1.amount` | string |  | Reviewed group amount in the filer reporting basis; paired periods and evidence reconcile that basis. CAD agreement limits are converted before comparison to these expenditures/allowed amounts. |
| `abAt1Inputs.calculation.schedule29.members[].additionalYears[].prior1.basis` | string |  | taxationYear for an actual period, or noTaxationYear with nil amount and no period end where that preceding year does not exist. |
| `abAt1Inputs.calculation.schedule29.members[].additionalYears[].prior1.confirmed` | boolean |  | Preparer confirmation of this actual period and amount. |
| `abAt1Inputs.calculation.schedule29.members[].additionalYears[].prior1.evidenceRef` | string |  | Supporting historical computation or assessment reference. |
| `abAt1Inputs.calculation.schedule29.members[].additionalYears[].prior1.periodEnd` | string |  | Actual ISO taxation-year end; a calendar-year label cannot replace a fiscal period. |
| `abAt1Inputs.calculation.schedule29.members[].additionalYears[].prior2` | object |  | Second preceding actual taxation year for this period's non-associated allowed-amount ceiling. |
| `abAt1Inputs.calculation.schedule29.members[].additionalYears[].prior2.amount` | string |  | Reviewed group amount in the filer reporting basis; paired periods and evidence reconcile that basis. CAD agreement limits are converted before comparison to these expenditures/allowed amounts. |
| `abAt1Inputs.calculation.schedule29.members[].additionalYears[].prior2.basis` | string |  | taxationYear for an actual period, or noTaxationYear with nil amount and no period end where that preceding year does not exist. |
| `abAt1Inputs.calculation.schedule29.members[].additionalYears[].prior2.confirmed` | boolean |  | Preparer confirmation of this actual period and amount. |
| `abAt1Inputs.calculation.schedule29.members[].additionalYears[].prior2.evidenceRef` | string |  | Supporting historical computation or assessment reference. |
| `abAt1Inputs.calculation.schedule29.members[].additionalYears[].prior2.periodEnd` | string |  | Actual ISO taxation-year end; a calendar-year label cannot replace a fiscal period. |
| `abAt1Inputs.calculation.schedule29.members[].allocatedAllowed` | string |  | Reviewed group amount in the filer reporting basis; paired periods and evidence reconcile that basis. CAD agreement limits are converted before comparison to these expenditures/allowed amounts. |
| `abAt1Inputs.calculation.schedule29.members[].allocatedLimit` | string |  | CAD expenditure-limit agreement allocation. The source CAD group ceiling is enforced before the filer allocation converts under ACTA4.02(6)(b). |
| `abAt1Inputs.calculation.schedule29.members[].businessNumber` | string |  | Reviewed Schedule 29 businessNumber capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.members[].calendarHistory` | array |  | Every actual taxation year ending in the two preceding calendar years, including nil expenditures. Used for statutory calendar-year sums separately from each current period's actual-year ceiling. At most 100. |
| `abAt1Inputs.calculation.schedule29.members[].calendarHistory[]` | object |  |  |
| `abAt1Inputs.calculation.schedule29.members[].calendarHistory[].amount` | string |  | Evidence-backed eligible expenditures for that actual period; exact decimal text. |
| `abAt1Inputs.calculation.schedule29.members[].calendarHistory[].basis` | string |  | taxationYear for an actual period, or noTaxationYear with nil amount and no period end where that preceding year does not exist. |
| `abAt1Inputs.calculation.schedule29.members[].calendarHistory[].confirmed` | boolean |  | Preparer confirmation of this actual period and amount. |
| `abAt1Inputs.calculation.schedule29.members[].calendarHistory[].evidenceRef` | string |  | Supporting historical computation or assessment reference. |
| `abAt1Inputs.calculation.schedule29.members[].calendarHistory[].periodEnd` | string |  | Actual ISO taxation-year end; a calendar-year label cannot replace a fiscal period. |
| `abAt1Inputs.calculation.schedule29.members[].can` | string |  | Reviewed Schedule 29 can capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.members[].claimsIeg` | boolean \| null |  | Reviewed Schedule 29 claimsIeg capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.members[].confirmed` | boolean |  | True only after review against cited evidence; cleared when source facts or periods change. |
| `abAt1Inputs.calculation.schedule29.members[].corporationId` | string |  | Reviewed Schedule 29 corporationId capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.members[].currentEligible` | string |  | Reviewed group amount in the filer reporting basis; paired periods and evidence reconcile that basis. CAD agreement limits are converted before comparison to these expenditures/allowed amounts. |
| `abAt1Inputs.calculation.schedule29.members[].evidenceRef` | string |  | Supporting document reference, at most 1000 characters. Mandatory with confirmation before using this fact. |
| `abAt1Inputs.calculation.schedule29.members[].hasAlbertaPE` | boolean \| null |  | Reviewed Schedule 29 hasAlbertaPE capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.members[].isFiler` | boolean |  | Reviewed Schedule 29 isFiler capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.members[].periodEnd` | string |  | Actual taxation year end, ISO date. Capital uses the immediately preceding year alone or each associate last year in preceding calendar year. Historical eligible amounts are reviewed under the applicable era. |
| `abAt1Inputs.calculation.schedule29.members[].periodStart` | string |  | Reviewed Schedule 29 periodStart capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.members[].prior1` | object |  | Reviewed Schedule 29 prior1 capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.members[].prior1.amount` | string |  | Reviewed group amount in the filer reporting basis; paired periods and evidence reconcile that basis. CAD agreement limits are converted before comparison to these expenditures/allowed amounts. |
| `abAt1Inputs.calculation.schedule29.members[].prior1.basis` | string |  | Choose an actual taxation year or explicitly nonexistent prior year. Nonexistent years require nil and no year-end date; missing evidence never becomes nil. |
| `abAt1Inputs.calculation.schedule29.members[].prior1.confirmed` | boolean |  | True only after review against cited evidence; cleared when source facts or periods change. |
| `abAt1Inputs.calculation.schedule29.members[].prior1.evidenceRef` | string |  | Supporting document reference, at most 1000 characters. Mandatory with confirmation before using this fact. |
| `abAt1Inputs.calculation.schedule29.members[].prior1.periodEnd` | string |  | Actual taxation year end, ISO date. Capital uses the immediately preceding year alone or each associate last year in preceding calendar year. Historical eligible amounts are reviewed under the applicable era. |
| `abAt1Inputs.calculation.schedule29.members[].prior2` | object |  | Reviewed Schedule 29 prior2 capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.members[].prior2.amount` | string |  | Reviewed group amount in the filer reporting basis; paired periods and evidence reconcile that basis. CAD agreement limits are converted before comparison to these expenditures/allowed amounts. |
| `abAt1Inputs.calculation.schedule29.members[].prior2.basis` | string |  | Choose an actual taxation year or explicitly nonexistent prior year. Nonexistent years require nil and no year-end date; missing evidence never becomes nil. |
| `abAt1Inputs.calculation.schedule29.members[].prior2.confirmed` | boolean |  | True only after review against cited evidence; cleared when source facts or periods change. |
| `abAt1Inputs.calculation.schedule29.members[].prior2.evidenceRef` | string |  | Supporting document reference, at most 1000 characters. Mandatory with confirmation before using this fact. |
| `abAt1Inputs.calculation.schedule29.members[].prior2.periodEnd` | string |  | Actual taxation year end, ISO date. Capital uses the immediately preceding year alone or each associate last year in preceding calendar year. Historical eligible amounts are reviewed under the applicable era. |
| `abAt1Inputs.calculation.schedule29.members[].taxableCapital` | object |  | Reviewed Schedule 29 taxableCapital capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.members[].taxableCapital.amount` | string |  | Exact nonnegative decimal text for the reviewed historical amount, bounded to 80 characters. Eligible-expenditure history uses the Schedule 29 formula for that period; capital is S33 690. |
| `abAt1Inputs.calculation.schedule29.members[].taxableCapital.basis` | string |  | Choose an actual taxation year or explicitly nonexistent prior year. Nonexistent years require nil and no year-end date; missing evidence never becomes nil. |
| `abAt1Inputs.calculation.schedule29.members[].taxableCapital.confirmed` | boolean |  | True only after review against cited evidence; cleared when source facts or periods change. |
| `abAt1Inputs.calculation.schedule29.members[].taxableCapital.evidenceRef` | string |  | Supporting document reference, at most 1000 characters. Mandatory with confirmation before using this fact. |
| `abAt1Inputs.calculation.schedule29.members[].taxableCapital.periodEnd` | string |  | Actual taxation year end, ISO date. Capital uses the immediately preceding year alone or each associate last year in preceding calendar year. Historical eligible amounts are reviewed under the applicable era. |
| `abAt1Inputs.calculation.schedule29.method` | string |  | Reviewed Schedule 29 method capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.ordinaryContinuityConfirmed` | boolean |  | Review of ordinary IEG continuity and anti-avoidance facts. Recorded corporate transitions require their typed transitionReviews; this flag cannot waive a captured event. |
| `abAt1Inputs.calculation.schedule29.otherRepayments` | string |  | Reviewed amount in this return reporting currency, on the applicable actual-period basis. Historical sources must be reconciled on that same reporting basis under adopted ITA261; no current annual mean is substituted for a source-history restatement. |
| `abAt1Inputs.calculation.schedule29.performsAlbertaSred` | boolean \| null |  | Reviewed Schedule 29 performsAlbertaSred capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.preGrantFederalConfirmed` | boolean |  | Confirm retained T661 source inputs exclude the current IEG assistance and reconcile any existing recapture repayment inclusions through poolRepayment.includedInLine445/560; retain all unrelated assistance and repayments. The batch derives post-grant federal results from those source inputs. Never confirm source inputs already reduced by the current grant. |
| `abAt1Inputs.calculation.schedule29.prior1` | object |  | Reviewed Schedule 29 prior1 capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.prior1.amount` | string |  | Reviewed amount in this return reporting currency, on the applicable actual-period basis. Historical sources must be reconciled on that same reporting basis under adopted ITA261; no current annual mean is substituted for a source-history restatement. |
| `abAt1Inputs.calculation.schedule29.prior1.basis` | string |  | Choose an actual taxation year or explicitly nonexistent prior year. Nonexistent years require nil and no year-end date; missing evidence never becomes nil. |
| `abAt1Inputs.calculation.schedule29.prior1.confirmed` | boolean |  | True only after review against cited evidence; cleared when source facts or periods change. |
| `abAt1Inputs.calculation.schedule29.prior1.evidenceRef` | string |  | Supporting document reference, at most 1000 characters. Mandatory with confirmation before using this fact. |
| `abAt1Inputs.calculation.schedule29.prior1.periodEnd` | string |  | Actual taxation year end, ISO date. Capital uses the immediately preceding year alone or each associate last year in preceding calendar year. Historical eligible amounts are reviewed under the applicable era. |
| `abAt1Inputs.calculation.schedule29.prior2` | object |  | Reviewed Schedule 29 prior2 capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.prior2.amount` | string |  | Reviewed amount in this return reporting currency, on the applicable actual-period basis. Historical sources must be reconciled on that same reporting basis under adopted ITA261; no current annual mean is substituted for a source-history restatement. |
| `abAt1Inputs.calculation.schedule29.prior2.basis` | string |  | Choose an actual taxation year or explicitly nonexistent prior year. Nonexistent years require nil and no year-end date; missing evidence never becomes nil. |
| `abAt1Inputs.calculation.schedule29.prior2.confirmed` | boolean |  | True only after review against cited evidence; cleared when source facts or periods change. |
| `abAt1Inputs.calculation.schedule29.prior2.evidenceRef` | string |  | Supporting document reference, at most 1000 characters. Mandatory with confirmation before using this fact. |
| `abAt1Inputs.calculation.schedule29.prior2.periodEnd` | string |  | Actual taxation year end, ISO date. Capital uses the immediately preceding year alone or each associate last year in preceding calendar year. Historical eligible amounts are reviewed under the applicable era. |
| `abAt1Inputs.calculation.schedule29.projects` | array |  | Reviewed Schedule 29 projects capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.projectsComplete` | boolean |  | Reviewed Schedule 29 projectsComplete capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.projects[]` | object |  |  |
| `abAt1Inputs.calculation.schedule29.projects[].albertaFederal` | string |  | Exact project amount in the reporting currency of the canonical T661 and this return; used directly in AT4970 and the one-time IEG federal assistance replay. |
| `abAt1Inputs.calculation.schedule29.projects[].albertaProxyCap` | string |  | Exact project amount in the reporting currency of the canonical T661 and this return; used directly in AT4970 and the one-time IEG federal assistance replay. |
| `abAt1Inputs.calculation.schedule29.projects[].confirmed` | boolean |  | True only after review against cited evidence; cleared when source facts or periods change. |
| `abAt1Inputs.calculation.schedule29.projects[].evidenceRef` | string |  | Supporting document reference, at most 1000 characters. Mandatory with confirmation before using this fact. |
| `abAt1Inputs.calculation.schedule29.projects[].federalProxy` | string |  | Exact project amount in the reporting currency of the canonical T661 and this return; used directly in AT4970 and the one-time IEG federal assistance replay. |
| `abAt1Inputs.calculation.schedule29.projects[].id` | string |  | Reviewed Schedule 29 id capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.projects[].otherJurisdictions` | array |  | Reviewed Schedule 29 otherJurisdictions capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.projects[].otherJurisdictions[]` | object |  |  |
| `abAt1Inputs.calculation.schedule29.projects[].otherJurisdictions[].amount` | string |  | Exact non-Alberta project amount in the same reporting currency as canonical T661 and the Alberta project amount. |
| `abAt1Inputs.calculation.schedule29.projects[].otherJurisdictions[].jurisdiction` | string |  | Reviewed Schedule 29 jurisdiction capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.projects[].salaryBase` | string |  | Exact project amount in the reporting currency of the canonical T661 and this return; used directly in AT4970 and the one-time IEG federal assistance replay. |
| `abAt1Inputs.calculation.schedule29.projects[].scienceCode` | string |  | Reviewed Schedule 29 scienceCode capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.projects[].title` | string |  | Reviewed Schedule 29 title capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.recaptures` | array |  | Reviewed Schedule 29 recaptures capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.recapturesComplete` | boolean |  | Reviewed Schedule 29 recapturesComplete capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.recaptures[]` | object |  |  |
| `abAt1Inputs.calculation.schedule29.recaptures[].acquisitionYearEnd` | string |  | Reviewed Schedule 29 acquisitionYearEnd capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.recaptures[].additionalInclusions` | array |  | Other actual taxation years in which this property cost was included. The original acquisition-year facts remain on the property row. Sum every inclusion-year property grant cap before applying the acquisition-year proceeds/FMV cap (ACTA 26.991(4)). At most 100. |
| `abAt1Inputs.calculation.schedule29.recaptures[].additionalInclusions[]` | object |  |  |
| `abAt1Inputs.calculation.schedule29.recaptures[].additionalInclusions[].confirmed` | boolean |  | Preparer confirmation of this inclusion year. |
| `abAt1Inputs.calculation.schedule29.recaptures[].additionalInclusions[].evidenceRef` | string |  | Supporting inclusion-year IEG and property-cost evidence. |
| `abAt1Inputs.calculation.schedule29.recaptures[].additionalInclusions[].includedCost` | string |  | Property cost included in eligible expenditures in this inclusion year; exact decimal text. |
| `abAt1Inputs.calculation.schedule29.recaptures[].additionalInclusions[].originalEligible` | string |  | Eligible expenditures for this inclusion year; exact decimal text. |
| `abAt1Inputs.calculation.schedule29.recaptures[].additionalInclusions[].originalGrant` | string |  | IEG received for this inclusion year; exact decimal text. |
| `abAt1Inputs.calculation.schedule29.recaptures[].additionalInclusions[].originalLimit` | string |  | Expenditure limit for this inclusion year; exact decimal text. |
| `abAt1Inputs.calculation.schedule29.recaptures[].additionalInclusions[].yearEnd` | string |  | Actual ISO additional inclusion-year end, later than acquisition year and no later than this taxation-year end. |
| `abAt1Inputs.calculation.schedule29.recaptures[].confirmed` | boolean |  | True only after review against cited evidence; cleared when source facts or periods change. |
| `abAt1Inputs.calculation.schedule29.recaptures[].disposerEligible` | string |  | Disposing qualified corporation's acquisition-year eligible expenditures as decimal text for ACTA 26.99(1); a matching own-property event supplies it instead. |
| `abAt1Inputs.calculation.schedule29.recaptures[].disposerGrant` | string |  | Disposing qualified corporation's acquisition-year IEG as decimal text for ACTA 26.99(1); a matching own-property event supplies it instead. Reviewed with the recapture row. |
| `abAt1Inputs.calculation.schedule29.recaptures[].disposerLimit` | string |  | Disposing qualified corporation's acquisition-year expenditure limit as decimal text for ACTA 26.99(1); a matching own-property event supplies it instead. |
| `abAt1Inputs.calculation.schedule29.recaptures[].event` | string |  | Reviewed Schedule 29 event capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.recaptures[].eventDate` | string |  | Reviewed Schedule 29 eventDate capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.recaptures[].evidenceRef` | string |  | Supporting document reference, at most 1000 characters. Mandatory with confirmation before using this fact. |
| `abAt1Inputs.calculation.schedule29.recaptures[].fairMarketValue` | string |  | Reviewed Schedule 29 fairMarketValue capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.recaptures[].includedCost` | string |  | Reviewed Schedule 29 includedCost capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.recaptures[].inclusionYearsComplete` | boolean |  | Confirms the complete additional inclusion-year census; required with multiple inclusion years and singleInclusionYearConfirmed false. |
| `abAt1Inputs.calculation.schedule29.recaptures[].notPreviouslyRecaptured` | boolean |  | Reviewed Schedule 29 notPreviouslyRecaptured capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.recaptures[].originalEligible` | string |  | Reviewed Schedule 29 originalEligible capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.recaptures[].originalGrant` | string |  | Original IEG in property acquisition year. Use transferee grant for Situation 2, separately from corporation Situation 1 recapture. |
| `abAt1Inputs.calculation.schedule29.recaptures[].originalLimit` | string |  | Reviewed Schedule 29 originalLimit capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.recaptures[].ownRecapture` | string |  | Reviewed nil Situation 1 recapture when no own-property event is present. A matched own event supplies its canonical amount automatically; a positive amount requires that event so its tax is included. Situation 1 itself has no subtraction operand. Never net this against current assistance. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayment` | object |  | Reviewed property-specific IEG assistance and repayment history for ITA 37(1)(c)/(d). Required for nonzero recapture before federal replay; absent or inconsistent history holds line 445 and dependent outputs. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayment.assistanceId` | string |  | Stable identity of the original IEG. Reuse across properties funded by the same grant; their historical pool facts must agree and cumulative restorations cannot exceed that reduction. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayment.assistanceNotReceivedConfirmed` | boolean |  | For deemed127_10_8, confirm assistance was never received and ceased to be reasonably expected on repaymentDate. Cannot be true for an actual repayment. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayment.character` | string |  | actualRepayment or deemed127_10_8. federalItcRecapture records an unresolved mischaracterization and keeps the hold: s.37(1)(c.2) feeds the following year's 453, not current 445. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayment.confirmed` | boolean |  | True only after reviewing the complete assistance, taxpayer-pool and repayment trace; cleared when property or trace facts change. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayment.evidenceRef` | string |  | Retained original IEG, deduction-pool reduction, repayment and allocation evidence, at most 1000 characters; required with confirmed. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayment.grantAmount` | string |  | Original IEG amount as decimal text, matching the property recapture calculation's originalGrant. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayment.grantYearEnd` | string |  | Original IEG taxation year end, ISO date, matching the property's acquisition year end. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayment.includedInLine445` | string |  | Portion of this pool repayment already in the source T661 445, decimal text including explicit nil. Subtracted from the additive update so the repayment is counted once. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayment.includedInLine560` | string |  | Portion of this recapture already in source T661 560, decimal text including explicit nil. Separate from 445 inclusion and subtracted from the ITC-side update. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayment.poolReductionAmount` | string |  | Total original assistance reduction of this taxpayer's deduction pool, decimal text including explicit nil. Repeat the same grant-level amount across its property traces; do not substitute the transferee's reduction. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayment.poolReductionYearEnd` | string |  | Prior taxation year in which this original IEG reduced this taxpayer's deduction pool under s.37(1)(d), ISO date. Required for a positive reduction; absent for a confirmed nil reduction. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayment.poolRepaymentAmount` | string |  | Evidenced portion of this repayment attributable to assistance that reduced this taxpayer's deduction pool. Not an override of line 445. Capped by the repayment and un-restored original reduction; mixed assistance requires traced allocation, never an inferred proportion. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayment.priorPoolRestored` | string |  | Cumulative prior s.37(1)(c) restorations against this grant's pool reduction, excluding current traced repayments. Decimal text, explicit nil required. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayment.qualifiedExpenditureReduction` | string |  | For deemed127_10_8, the original reduction of qualified expenditures required by s.127(10.8)(a); must cover the deemed repayment. Decimal text. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayment.recipient` | string |  | Original assistance recipient: taxpayer or expenditureTransferee, matching the recapture situation. A transferee's deduction-pool reduction is not this taxpayer's reduction. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayment.repaymentAmount` | string |  | Reviewed repayment allocation matching this property's computed line 132 recapture at preparation cents. Decimal text. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayment.repaymentDate` | string |  | Actual repayment date, or date unreceived assistance ceased to be reasonably expected under s.127(10.8), within this taxation year and no earlier than the property event. ISO date. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayment.repaymentId` | string |  | Unique property repayment allocation identity. A payment covering several properties needs distinct evidenced allocations; duplicate identities are refused. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayment.transferAgreementRef` | string |  | Retained expenditure-transfer agreement reference, required for a transferee grant and absent for own assistance. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayment.transfereeId` | string |  | Expenditure transferee identity, required for transferred expenditures and absent for own assistance. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments` | array |  | Evidence-backed actual repayment allocation among original IEG years, reconciling to the property recapture. Mutually exclusive with the single poolRepayment trace; no proportional allocation is inferred. At most 100. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[]` | object |  |  |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].assistanceId` | string |  | Stable identity of the original IEG. Reuse across properties funded by the same grant; their historical pool facts must agree and cumulative restorations cannot exceed that reduction. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].assistanceNotReceivedConfirmed` | boolean |  | For deemed127_10_8, confirm assistance was never received and ceased to be reasonably expected on repaymentDate. Cannot be true for an actual repayment. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].character` | string |  | actualRepayment or deemed127_10_8. federalItcRecapture records an unresolved mischaracterization and keeps the hold: s.37(1)(c.2) feeds the following year's 453, not current 445. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].confirmed` | boolean |  | True only after reviewing the complete assistance, taxpayer-pool and repayment trace; cleared when property or trace facts change. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].evidenceRef` | string |  | Retained original IEG, deduction-pool reduction, repayment and allocation evidence, at most 1000 characters; required with confirmed. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].grantAmount` | string |  | Original IEG amount as decimal text, matching the property recapture calculation's originalGrant. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].grantYearEnd` | string |  | Original IEG taxation year end, ISO date, matching the property's acquisition year end. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].includedInLine445` | string |  | Portion of this pool repayment already in the source T661 445, decimal text including explicit nil. Subtracted from the additive update so the repayment is counted once. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].includedInLine560` | string |  | Portion of this recapture already in source T661 560, decimal text including explicit nil. Separate from 445 inclusion and subtracted from the ITC-side update. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].poolReductionAmount` | string |  | Total original assistance reduction of this taxpayer's deduction pool, decimal text including explicit nil. Repeat the same grant-level amount across its property traces; do not substitute the transferee's reduction. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].poolReductionYearEnd` | string |  | Prior taxation year in which this original IEG reduced this taxpayer's deduction pool under s.37(1)(d), ISO date. Required for a positive reduction; absent for a confirmed nil reduction. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].poolRepaymentAmount` | string |  | Evidenced portion of this repayment attributable to assistance that reduced this taxpayer's deduction pool. Not an override of line 445. Capped by the repayment and un-restored original reduction; mixed assistance requires traced allocation, never an inferred proportion. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].priorPoolRestored` | string |  | Cumulative prior s.37(1)(c) restorations against this grant's pool reduction, excluding current traced repayments. Decimal text, explicit nil required. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].qualifiedExpenditureReduction` | string |  | For deemed127_10_8, the original reduction of qualified expenditures required by s.127(10.8)(a); must cover the deemed repayment. Decimal text. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].recipient` | string |  | Original assistance recipient: taxpayer or expenditureTransferee, matching the recapture situation. A transferee's deduction-pool reduction is not this taxpayer's reduction. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].repaymentAmount` | string |  | Reviewed repayment allocation matching this property's computed line 132 recapture at preparation cents. Decimal text. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].repaymentDate` | string |  | Actual repayment date, or date unreceived assistance ceased to be reasonably expected under s.127(10.8), within this taxation year and no earlier than the property event. ISO date. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].repaymentId` | string |  | Unique property repayment allocation identity. A payment covering several properties needs distinct evidenced allocations; duplicate identities are refused. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].transferAgreementRef` | string |  | Retained expenditure-transfer agreement reference, required for a transferee grant and absent for own assistance. |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].transfereeId` | string |  | Expenditure transferee identity, required for transferred expenditures and absent for own assistance. |
| `abAt1Inputs.calculation.schedule29.recaptures[].proceeds` | string |  | Reviewed Schedule 29 proceeds capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.recaptures[].propertyId` | string |  | Reviewed Schedule 29 propertyId capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.recaptures[].singleInclusionYearConfirmed` | boolean |  | True confirms the property cost was included in one taxation year. False requires the complete additionalInclusions roster and inclusionYearsComplete confirmation under ACTA 26.991(4). |
| `abAt1Inputs.calculation.schedule29.recaptures[].situation` | string |  | Reviewed Schedule 29 situation capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.recaptures[].transfereeId` | string |  | Identifies separate transferred interests in the same property; must match the expenditure transferee in repayment evidence. Empty for own-property recapture. |
| `abAt1Inputs.calculation.schedule29.recaptures[].withinTwentyPrecedingYearsConfirmed` | boolean |  | Reviewed Schedule 29 withinTwentyPrecedingYearsConfirmed capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.researchInTaxableInsuranceBusiness` | boolean \| null |  | For a benevolent/fraternal society, confirms that all claimed Alberta SR&ED belongs to the isolated taxable life-insurance business under ACTA 35(1.1)/(1.2). Exempt activities cannot supply taxable qualification. Requires confirmed society, insurance and taxable-day facts; changing this answer clears qualification and federal-source reviews. |
| `abAt1Inputs.calculation.schedule29.singleTaxYearPerCalendarYearConfirmed` | boolean |  | True confirms one actual taxation year per member in each relevant calendar year. False selects the complete multiple-year census and separate actual-period ceilings; its unresolved printed agreement carrier remains held. |
| `abAt1Inputs.calculation.schedule29.taxableCapital` | object |  | Reviewed Schedule 29 taxableCapital capture; closed typed vocabulary and bounded inputs. Missing drafts stay held; no tax arithmetic in the browser. |
| `abAt1Inputs.calculation.schedule29.taxableCapital.amount` | string |  | Reviewed amount in this return reporting currency, on the applicable actual-period basis. Historical sources must be reconciled on that same reporting basis under adopted ITA261; no current annual mean is substituted for a source-history restatement. |
| `abAt1Inputs.calculation.schedule29.taxableCapital.basis` | string |  | Choose an actual taxation year or explicitly nonexistent prior year. Nonexistent years require nil and no year-end date; missing evidence never becomes nil. |
| `abAt1Inputs.calculation.schedule29.taxableCapital.confirmed` | boolean |  | True only after review against cited evidence; cleared when source facts or periods change. |
| `abAt1Inputs.calculation.schedule29.taxableCapital.evidenceRef` | string |  | Supporting document reference, at most 1000 characters. Mandatory with confirmation before using this fact. |
| `abAt1Inputs.calculation.schedule29.taxableCapital.periodEnd` | string |  | Actual taxation year end, ISO date. Capital uses the immediately preceding year alone or each associate last year in preceding calendar year. Historical eligible amounts are reviewed under the applicable era. |
| `abAt1Inputs.calculation.schedule29.taxableCorporation` | boolean \| null |  | Whether the corporation is taxable for IEG qualification. The prescribed exception is established from confirmed taxStatus facts, including accepted section143 elections and prescribed Crown transitions; section149 requires full-year taxable days. An exemption alone cannot qualify under ACTA 26.95(1)(g). |
| `abAt1Inputs.calculation.schedule29.transitionReviews` | array |  | Evidence-backed review for every recorded IEG transition, plus a year-end multipleTaxationYears review for a multi-year IEG group. Actual history and operative ministerial treatment must be resolved; an ordinary continuity checkbox cannot waive a captured transition. At most 10. |
| `abAt1Inputs.calculation.schedule29.transitionReviews[]` | object |  |  |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].confirmed` | boolean |  | Preparer confirmation of the complete IEG transition review. |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].date` | string |  | Actual ISO date matching the captured corporate event; for multipleTaxationYears, this return's actual year end. |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].decisionAuthority` | string |  | Closed operative provision: 26.96(6), 26.96(7), 26.96(8) or 26.96(10). |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].decisionDate` | string |  | Actual ISO ministerial decision date, no earlier than the event. |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].determinedGrant` | string |  | Operative ministerially determined IEG before recapture under ACTA 26.96(6)-(10); exact decimal text. It controls federal assistance without erasing the ordinary formula audit. |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].evidenceRef` | string |  | Supporting transition, actual-history and operative ministerial-treatment evidence. |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].historyBasis` | string |  | Closed choice: actualCorporationYears for continuing corporations, or newCorporationNoPredecessorYears for an amalgamation's new corporation. The latter does not establish nil taxable capital. |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].kind` | string |  | Closed transition kind: controlChange, amalgamation, windUp, entryOrReentry, leavingAlberta, becomeExempt, ceaseExempt or multipleTaxationYears. |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].ministerialTreatment` | string |  | Closed choice: ordinaryFormula after reviewing operative TRA decisions, determinedGrant for an evidenced operative determination, or unresolved (held). |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].predecessorCapital` | array |  | Each amalgamation predecessor's capital and actual period on the applicable basis, carried under ACTA 14 / ITA 87(2)(j.6) for 127(10.2). All predecessors are required; at most 500. |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].predecessorCapital[]` | object |  |  |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].predecessorCapital[].amount` | string |  | Predecessor taxable capital employed in Canada for that actual period; exact decimal text. |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].predecessorCapital[].capitalBasis` | string |  | Closed choice: immediatelyPrecedingTaxationYear for a standalone filer, or lastTaxationYearInPrecedingCalendarYear for the capital-group basis. |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].predecessorCapital[].confirmed` | boolean |  | Preparer confirmation of this predecessor capital fact. |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].predecessorCapital[].corporationId` | string |  | Identified predecessor from the qualifying amalgamation roster. |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].predecessorCapital[].evidenceRef` | string |  | Supporting predecessor Schedule 33 and capital-period evidence. |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].predecessorCapital[].periodEnd` | string |  | Actual ISO predecessor capital-period end on the selected statutory basis. |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].propertyExitEventsComplete` | boolean |  | Confirms all property exits from Alberta were captured for s.26.991(1), including an explicit nil roster. |
| `abAt1Inputs.calculation.schedule3` | object |  | Schedule 3 (AT3) calculation from issuer certificate evidence, reviewed opening balances by origin year and chosen applications. An active incomplete calculation does not fall back to a manual jacket total. |
| `abAt1Inputs.calculation.schedule3.agriCertificates` | array |  | Agri-processing investment tax credit certificates issued to the corporation during this taxation year; amounts are calculated by the issuing ministry. |
| `abAt1Inputs.calculation.schedule3.agriCertificates[]` | object |  |  |
| `abAt1Inputs.calculation.schedule3.agriCertificates[].amount` | string |  | Exact CAD amount on the issuer certificate. Investor/capital certificates convert at the issue-day Bank spot under ITA261(5)(c); API certificates stay in their CAD source ledger under ACTA4.02(6)(b.1). |
| `abAt1Inputs.calculation.schedule3.agriCertificates[].confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.schedule3.agriCertificates[].evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.schedule3.agriCertificates[].id` | string |  | Certificate identity shown on the issued certificate; unique within its credit. |
| `abAt1Inputs.calculation.schedule3.agriCertificates[].issueDate` | string |  | Certificate issue date within this taxation year, as an ISO date. |
| `abAt1Inputs.calculation.schedule3.agriCertificates[].ministry` | string |  | Ministry that issued the certificate, as shown on the certificate. |
| `abAt1Inputs.calculation.schedule3.agriOrigins` | array |  | Agri-processing credit balances by year of origin, occurrence ages 0 to 10, retaining each original credit for its 20/30/50 percent limits. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[]` | object |  |  |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].age` | number |  | Occurrence number of the origin year: 0 for this taxation year, increasing by one per preceding year. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].applied` | string |  | Reviewed CAD API origin applied; the ledger remains CAD and only the aggregate current deduction converts at the exact taxation-year mean. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].currentYearCertificates` | array |  | Issuer certificates supporting a current-year predecessor transfer, retained separately from certificates issued to the filer. At most 500; each requires evidence and confirmation. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].currentYearCertificates[]` | object |  |  |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].currentYearCertificates[].amount` | string |  | Exact CAD issuer-certificate amount; investor/capital receipts convert at their issue-day quote, while API receipts remain CAD. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].currentYearCertificates[].confirmed` | boolean |  | Preparer confirmation of this predecessor certificate. Changes clear this confirmation. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].currentYearCertificates[].evidenceRef` | string |  | Supporting issuer certificate reference. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].currentYearCertificates[].id` | string |  | Unique issuer certificate identity; do not repeat a certificate on another owner or origin. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].currentYearCertificates[].issueDate` | string |  | Actual ISO issue date in the parent current year, no later than the predecessor final year end. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].currentYearCertificates[].ministry` | string |  | Ministry that issued the predecessor certificate. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].issuance` | array |  | AITC/CITC unused certificate ledger for this origin: identity, actual issue date, unused balance and same-date sequence where material. Required when a chosen total must be assigned between several origins. At most 500; every record needs evidence and confirmation. Remaining certificates roll as unconfirmed proposals. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].issuance[]` | object |  |  |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].issuance[].amount` | string |  | Unused certificate balance before this claim, in exact decimal text to cents; balances reconcile to the origin opening and transfers. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].issuance[].confirmed` | boolean |  | Preparer confirmation of this unused certificate and its issue facts. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].issuance[].evidenceRef` | string |  | Supporting issuer or assessed unused-certificate record. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].issuance[].id` | string |  | Unique issuer certificate identity; do not place one certificate in two origins. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].issuance[].issueDate` | string |  | Actual ISO certificate issue date used for the statutory deemed issuance order. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].issuance[].sequence` | string |  | Actual issuer order for certificates with the same issue date, from 1 to 999999 as decimal text. Needed only when a partial claim distinguishes them; never inferred from array order. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].issuerLimitBasis` | string |  | APITC only. Closed choice: printedFractions confirms no additional issuer ceiling, or specifiedMaximum supplies the issuer ceiling currently available for this claim year (ACTA 25.04(2)(b)). Required for a positive application. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].issuerLimitYearEnd` | string |  | APITC only. Actual ISO claim-year end to which the specified available issuer ceiling applies. Annual maxima are not rolled into another year. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].issuerMaximum` | string |  | CAD issuer maximum applicable to this actual API claim year; the chosen CAD application must satisfy it before the deduction crosses to reporting currency. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].openingBalance` | string |  | Reviewed CAD API origin openingBalance; the ledger remains CAD and only the aggregate current deduction converts at the exact taxation-year mean. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].originYearEnd` | string |  | Taxation year end of the origin year, as an ISO date. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].originalCredit` | string |  | Original CAD API credit received for this origin; the annual mean does not revalue the source certificate account. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].predecessorApplied` | string |  | Credit already used by the predecessor from the current-year certificates; exact decimal text. Reconciles original certificates to the inherited unused balance and preserves the APITC first-year limit. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].predecessorId` | string |  | Predecessor corporation identity for a transferred balance; required when a transfer is entered. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].subsequentYearEnds` | array |  | Actual subsequent taxation-year ends through the preceding year, including deemed control/reorganization years; transition credit age must equal this count plus one. |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].subsequentYearEnds[]` | string |  |  |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].transferred` | string |  | Reviewed CAD API origin transferred; the ledger remains CAD and only the aggregate current deduction converts at the exact taxation-year mean. |
| `abAt1Inputs.calculation.schedule3.capitalCertificates` | array |  | Capital investment tax credit certificates issued to the corporation during this taxation year; amounts are calculated by the issuing ministry. |
| `abAt1Inputs.calculation.schedule3.capitalCertificates[]` | object |  |  |
| `abAt1Inputs.calculation.schedule3.capitalCertificates[].amount` | string |  | Exact CAD amount on the issuer certificate. Investor/capital certificates convert at the issue-day Bank spot under ITA261(5)(c); API certificates stay in their CAD source ledger under ACTA4.02(6)(b.1). |
| `abAt1Inputs.calculation.schedule3.capitalCertificates[].confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.schedule3.capitalCertificates[].evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.schedule3.capitalCertificates[].id` | string |  | Certificate identity shown on the issued certificate; unique within its credit. |
| `abAt1Inputs.calculation.schedule3.capitalCertificates[].issueDate` | string |  | Certificate issue date within this taxation year, as an ISO date. |
| `abAt1Inputs.calculation.schedule3.capitalCertificates[].ministry` | string |  | Ministry that issued the certificate, as shown on the certificate. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins` | array |  | Capital investment credit balances by year of origin, occurrence ages 0 to 10, with the chosen application from each origin year. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[]` | object |  |  |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].age` | number |  | Occurrence number of the origin year: 0 for this taxation year, increasing by one per preceding year. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].applied` | string |  | Reviewed applied in the receiving return reporting currency. First election/reversion-year openings reconcile to evidenced boundary conversions; incoming transfers are reviewed on the receiving basis. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].currentYearCertificates` | array |  | Issuer certificates supporting a current-year predecessor transfer, retained separately from certificates issued to the filer. At most 500; each requires evidence and confirmation. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].currentYearCertificates[]` | object |  |  |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].currentYearCertificates[].amount` | string |  | Exact CAD issuer-certificate amount; investor/capital receipts convert at their issue-day quote, while API receipts remain CAD. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].currentYearCertificates[].confirmed` | boolean |  | Preparer confirmation of this predecessor certificate. Changes clear this confirmation. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].currentYearCertificates[].evidenceRef` | string |  | Supporting issuer certificate reference. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].currentYearCertificates[].id` | string |  | Unique issuer certificate identity; do not repeat a certificate on another owner or origin. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].currentYearCertificates[].issueDate` | string |  | Actual ISO issue date in the parent current year, no later than the predecessor final year end. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].currentYearCertificates[].ministry` | string |  | Ministry that issued the predecessor certificate. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].issuance` | array |  | AITC/CITC unused certificate ledger for this origin: identity, actual issue date, unused balance and same-date sequence where material. Required when a chosen total must be assigned between several origins. At most 500; every record needs evidence and confirmation. Remaining certificates roll as unconfirmed proposals. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].issuance[]` | object |  |  |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].issuance[].amount` | string |  | Unused certificate balance: current-year receipts are CAD and convert at issue day; prior-year balances are already in the current reporting basis, matching the reviewed origin opening. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].issuance[].confirmed` | boolean |  | Preparer confirmation of this unused certificate and its issue facts. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].issuance[].evidenceRef` | string |  | Supporting issuer or assessed unused-certificate record. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].issuance[].id` | string |  | Unique issuer certificate identity; do not place one certificate in two origins. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].issuance[].issueDate` | string |  | Actual ISO certificate issue date used for the statutory deemed issuance order. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].issuance[].sequence` | string |  | Actual issuer order for certificates with the same issue date, from 1 to 999999 as decimal text. Needed only when a partial claim distinguishes them; never inferred from array order. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].issuerLimitBasis` | string |  | APITC only. Closed choice: printedFractions confirms no additional issuer ceiling, or specifiedMaximum supplies the issuer ceiling currently available for this claim year (ACTA 25.04(2)(b)). Required for a positive application. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].issuerLimitYearEnd` | string |  | APITC only. Actual ISO claim-year end to which the specified available issuer ceiling applies. Annual maxima are not rolled into another year. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].issuerMaximum` | string |  | APITC only. Evidence-backed issuer-certificate maximum currently available for this actual claim year, after prior use; exact decimal text. It cannot enlarge the printed fraction or remaining pool. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].openingBalance` | string |  | Reviewed openingBalance in the receiving return reporting currency. First election/reversion-year openings reconcile to evidenced boundary conversions; incoming transfers are reviewed on the receiving basis. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].originYearEnd` | string |  | Taxation year end of the origin year, as an ISO date. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].originalCredit` | string |  | Agri-processing only: original credit received in the origin year, retained for the percentage limits. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].predecessorApplied` | string |  | Credit already used by the predecessor from the current-year certificates; exact decimal text. Reconciles original certificates to the inherited unused balance and preserves the APITC first-year limit. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].predecessorId` | string |  | Predecessor corporation identity for a transferred balance; required when a transfer is entered. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].subsequentYearEnds` | array |  | Actual subsequent taxation-year ends through the preceding year, including deemed control/reorganization years; transition credit age must equal this count plus one. |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].subsequentYearEnds[]` | string |  |  |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].transferred` | string |  | Reviewed transferred in the receiving return reporting currency. First election/reversion-year openings reconcile to evidenced boundary conversions; incoming transfers are reviewed on the receiving basis. |
| `abAt1Inputs.calculation.schedule3.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.schedule3.controlCertificatesValidConfirmed` | boolean |  | Alberta transition evidence and statutory restrictions; an unanswered review remains held. |
| `abAt1Inputs.calculation.schedule3.controlValidityEvidenceRef` | string |  | Alberta transition evidence and statutory restrictions; an unanswered review remains held. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy` | object |  | ACTA ss.25.05-25.07 payment-based levy-credit entitlement, seven-year gross-payment/deduction ledger and chosen application. The deduction joins the certificate total at AT1 line 076; Schedule 3 600/604 retain their certificate-only formulas. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.applied` | string |  | Chosen deduction under s.25.06(1), bounded by the statutory pool and tax after ss.22/23; exact decimal text. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.confirmed` | boolean |  | Preparer confirmation of the levy-credit workpaper; dependent changes clear confirmation. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.evidenceRef` | string |  | Supporting levy-credit workpaper reference. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.history` | array |  | Annual eligible amounts and annual deductions for all seven immediately preceding actual taxation years, including inherited years and deemed short years. Net pool vintages cannot replace this ledger. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.historyComplete` | boolean |  | Confirms the payment, partnership and actual preceding taxation-year census is complete, including nil amounts. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.history[]` | object |  |  |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.history[].confirmed` | boolean |  | Preparer confirmation of this levy record; changes clear confirmation. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.history[].deducted` | string |  | Deduction actually claimed under s.25.06(1) in that taxation year; exact decimal text. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.history[].eligible` | string |  | Gross annual amounts under s.25.05(a)/(b), before deductions; exact decimal text. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.history[].evidenceRef` | string |  | Supporting source reference for this levy record. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.history[].predecessorId` | string |  | Qualifying amalgamation/wind-up predecessor identity where this is an inherited annual ledger entry. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.history[].subsequentYearEnds` | array |  | Every later completed actual taxation-year end through the immediately preceding year; deemed years count. At most 100 dates. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.history[].subsequentYearEnds[]` | string |  |  |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.history[].yearEnd` | string |  | Actual ISO corporate or qualifying predecessor taxation-year end. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.partnerships` | array |  | Reasonable direct or deemed partnership shares for fiscal periods ending in this corporate taxation year; limited-partner shares are capped by the at-risk amount. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.partnerships[]` | object |  |  |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.partnerships[].atRiskAmount` | string |  | Actual s.96(2.2) at-risk amount at partnership fiscal-period end; required for limited partners; exact decimal text. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.partnerships[].confirmed` | boolean |  | Preparer confirmation of this levy record; changes clear confirmation. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.partnerships[].evidenceRef` | string |  | Supporting source reference for this levy record. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.partnerships[].fiscalPeriodEnd` | string |  | Actual ISO partnership fiscal-period end within this corporate taxation year. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.partnerships[].levyPaid` | string |  | Levy paid by the partnership on its own s.92.3 liability in that fiscal period; exact decimal text. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.partnerships[].limitedPartner` | boolean |  | Whether the corporation is a limited partner at that partnership fiscal-period end under s.25.07(1). |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.partnerships[].membership` | string |  | Closed choice: direct or indirect (deemed membership under s.25.07(3)). |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.partnerships[].partnershipId` | string |  | Ultimate levy-paying partnership identity; include a deemed membership only once. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.partnerships[].reasonableShare` | string |  | Evidence-backed reasonable corporate share under s.25.05(b), before the limited-partner cap; exact decimal text. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.payments` | array |  | Complete payment roster; excludes trustee payments and payments for which the corporation was not liable under s.92.3. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.payments[]` | object |  |  |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.payments[].amount` | string |  | Amount paid; exact decimal text. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.payments[].capacity` | string |  | Closed choice: corporation or trustee. Trustee payments generate no corporate credit (s.25.06(4)). |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.payments[].confirmed` | boolean |  | Preparer confirmation of this levy record; changes clear confirmation. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.payments[].evidenceRef` | string |  | Supporting source reference for this levy record. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.payments[].id` | string |  | Unique payment identity. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.payments[].liableUnder923` | boolean |  | Whether this corporation was liable for this paid levy under s.92.3. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.payments[].paidOn` | string |  | Actual levy payment date in ISO format, within this taxation year and on or after 2026-01-01. |
| `abAt1Inputs.calculation.schedule3.dataCentreLevyClaimed` | boolean \| null |  | Whether a data-centre levy deduction is claimed under ACTA s.25.06. Its evidenced chosen application is included in AT1 line 076, within tax remaining after lines 070 and 072 and certificate deductions. |
| `abAt1Inputs.calculation.schedule3.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.schedule3.investorCertificates` | array |  | Investor tax credit certificates issued to the corporation during this taxation year; amounts are calculated by the issuing ministry. |
| `abAt1Inputs.calculation.schedule3.investorCertificates[]` | object |  |  |
| `abAt1Inputs.calculation.schedule3.investorCertificates[].amount` | string |  | Exact CAD amount on the issuer certificate. Investor/capital certificates convert at the issue-day Bank spot under ITA261(5)(c); API certificates stay in their CAD source ledger under ACTA4.02(6)(b.1). |
| `abAt1Inputs.calculation.schedule3.investorCertificates[].confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.schedule3.investorCertificates[].evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.schedule3.investorCertificates[].id` | string |  | Certificate identity shown on the issued certificate; unique within its credit. |
| `abAt1Inputs.calculation.schedule3.investorCertificates[].issueDate` | string |  | Certificate issue date within this taxation year, as an ISO date. |
| `abAt1Inputs.calculation.schedule3.investorCertificates[].ministry` | string |  | Ministry that issued the certificate, as shown on the certificate. |
| `abAt1Inputs.calculation.schedule3.investorOrigins` | array |  | Investor credit balances by year of origin, occurrence ages 0 to 4, with the chosen application from each origin year. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[]` | object |  |  |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].age` | number |  | Occurrence number of the origin year: 0 for this taxation year, increasing by one per preceding year. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].applied` | string |  | Reviewed applied in the receiving return reporting currency. First election/reversion-year openings reconcile to evidenced boundary conversions; incoming transfers are reviewed on the receiving basis. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].currentYearCertificates` | array |  | Issuer certificates supporting a current-year predecessor transfer, retained separately from certificates issued to the filer. At most 500; each requires evidence and confirmation. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].currentYearCertificates[]` | object |  |  |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].currentYearCertificates[].amount` | string |  | Exact CAD issuer-certificate amount; investor/capital receipts convert at their issue-day quote, while API receipts remain CAD. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].currentYearCertificates[].confirmed` | boolean |  | Preparer confirmation of this predecessor certificate. Changes clear this confirmation. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].currentYearCertificates[].evidenceRef` | string |  | Supporting issuer certificate reference. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].currentYearCertificates[].id` | string |  | Unique issuer certificate identity; do not repeat a certificate on another owner or origin. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].currentYearCertificates[].issueDate` | string |  | Actual ISO issue date in the parent current year, no later than the predecessor final year end. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].currentYearCertificates[].ministry` | string |  | Ministry that issued the predecessor certificate. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].issuance` | array |  | AITC/CITC unused certificate ledger for this origin: identity, actual issue date, unused balance and same-date sequence where material. Required when a chosen total must be assigned between several origins. At most 500; every record needs evidence and confirmation. Remaining certificates roll as unconfirmed proposals. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].issuance[]` | object |  |  |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].issuance[].amount` | string |  | Unused certificate balance: current-year receipts are CAD and convert at issue day; prior-year balances are already in the current reporting basis, matching the reviewed origin opening. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].issuance[].confirmed` | boolean |  | Preparer confirmation of this unused certificate and its issue facts. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].issuance[].evidenceRef` | string |  | Supporting issuer or assessed unused-certificate record. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].issuance[].id` | string |  | Unique issuer certificate identity; do not place one certificate in two origins. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].issuance[].issueDate` | string |  | Actual ISO certificate issue date used for the statutory deemed issuance order. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].issuance[].sequence` | string |  | Actual issuer order for certificates with the same issue date, from 1 to 999999 as decimal text. Needed only when a partial claim distinguishes them; never inferred from array order. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].issuerLimitBasis` | string |  | APITC only. Closed choice: printedFractions confirms no additional issuer ceiling, or specifiedMaximum supplies the issuer ceiling currently available for this claim year (ACTA 25.04(2)(b)). Required for a positive application. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].issuerLimitYearEnd` | string |  | APITC only. Actual ISO claim-year end to which the specified available issuer ceiling applies. Annual maxima are not rolled into another year. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].issuerMaximum` | string |  | APITC only. Evidence-backed issuer-certificate maximum currently available for this actual claim year, after prior use; exact decimal text. It cannot enlarge the printed fraction or remaining pool. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].openingBalance` | string |  | Reviewed openingBalance in the receiving return reporting currency. First election/reversion-year openings reconcile to evidenced boundary conversions; incoming transfers are reviewed on the receiving basis. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].originYearEnd` | string |  | Taxation year end of the origin year, as an ISO date. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].originalCredit` | string |  | Agri-processing only: original credit received in the origin year, retained for the percentage limits. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].predecessorApplied` | string |  | Credit already used by the predecessor from the current-year certificates; exact decimal text. Reconciles original certificates to the inherited unused balance and preserves the APITC first-year limit. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].predecessorId` | string |  | Predecessor corporation identity for a transferred balance; required when a transfer is entered. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].subsequentYearEnds` | array |  | Actual subsequent taxation-year ends through the preceding year, including deemed control/reorganization years; transition credit age must equal this count plus one. |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].subsequentYearEnds[]` | string |  |  |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].transferred` | string |  | Reviewed transferred in the receiving return reporting currency. First election/reversion-year openings reconcile to evidenced boundary conversions; incoming transfers are reviewed on the receiving basis. |
| `abAt1Inputs.calculation.schedule3.openingsComplete` | boolean \| null |  | Whether the certificate and opening-balance roster by origin year is complete for all three credits. |
| `abAt1Inputs.calculation.schedule4` | object |  | Schedule 4 (AT201) calculation from reviewed per-country Alberta deduction facts and canonical federal Schedule 21 operands. An active incomplete calculation does not fall back to a manual jacket credit. |
| `abAt1Inputs.calculation.schedule4.bank` | object |  | Authorized foreign bank source and denominator facts under ACTA 23(4). The denominator is computed from Alberta Canadian taxable income, banking income and the Alberta s.115 addition; no manual ratio is accepted. |
| `abAt1Inputs.calculation.schedule4.bank.additionElection` | object |  | Independent Alberta ITA115(1)(a)(vii) election. ACTA17.1, rather than the resident110.5 federal cap, applies. The backend proves an increased Alberta foreign credit with the same Schedule4 producer and unchanged federal credit inputs. |
| `abAt1Inputs.calculation.schedule4.bank.additionElection.claim` | string |  | Section115 bank election claim. Exact bounded nonnegative claim text and reviewed residence/status evidence. A non-qualifying active election stays held. |
| `abAt1Inputs.calculation.schedule4.bank.additionElection.confirmed` | boolean |  | Section115 bank election confirmed. Exact bounded nonnegative claim text and reviewed residence/status evidence. A non-qualifying active election stays held. |
| `abAt1Inputs.calculation.schedule4.bank.additionElection.evidenceRef` | string |  | Section115 bank election evidenceRef. Exact bounded nonnegative claim text and reviewed residence/status evidence. A non-qualifying active election stays held. |
| `abAt1Inputs.calculation.schedule4.bank.additionElection.nonResidentThroughoutYear` | boolean \| null |  | Section115 bank election nonResidentThroughoutYear. Exact bounded nonnegative claim text and reviewed residence/status evidence. A non-qualifying active election stays held. |
| `abAt1Inputs.calculation.schedule4.bank.authorizedForeignBank` | boolean |  | Confirms authorized foreign bank status for the taxation year. True and supporting evidence are required for the bank calculation. |
| `abAt1Inputs.calculation.schedule4.bank.canadianBankingBusinessOnly` | boolean \| null |  | Whether all Alberta Schedule 12 net income is from the Canadian banking business. False requires a separately evidenced signed nonBankingIncome component. |
| `abAt1Inputs.calculation.schedule4.bank.confirmed` | boolean |  | Confirms the bank status and Canadian banking income scope. Source changes clear the confirmation. |
| `abAt1Inputs.calculation.schedule4.bank.evidenceRef` | string |  | Nonblank bank authorization and Canadian banking income source reference, at most 1000 characters. |
| `abAt1Inputs.calculation.schedule4.bank.nonBankingIncome` | object |  | Signed Canadian non-banking income included in Alberta Schedule 12 net income, with evidence and confirmation. Subtracted once to isolate Canadian banking income; unavailable when the banking-only answer is true. |
| `abAt1Inputs.calculation.schedule4.bank.nonBankingIncome.amount` | string |  | Finite signed exact decimal text for the independent Alberta non-banking income component; no binary floating-point arithmetic. |
| `abAt1Inputs.calculation.schedule4.bank.nonBankingIncome.confirmed` | boolean |  | Review of the separate non-banking income component; cleared when the amount or reference changes. |
| `abAt1Inputs.calculation.schedule4.bank.nonBankingIncome.evidenceRef` | string |  | Nonblank source ledger or Alberta income workpaper reference, at most 1000 characters. |
| `abAt1Inputs.calculation.schedule4.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.schedule4.countries` | array |  | One row per foreign country with investment income, identified by its federal Schedule 21 country name; rows join federal operands by country identity, never by position. |
| `abAt1Inputs.calculation.schedule4.countries[]` | object |  |  |
| `abAt1Inputs.calculation.schedule4.countries[].albertaDeduction` | string |  | Reviewed Alberta amount deducted from income per ACTA 8(2.2) for this country, as exact decimal text; required when the Alberta deduction differs. |
| `abAt1Inputs.calculation.schedule4.countries[].albertaDeductionDiffers` | boolean \| null |  | Whether the Alberta ACTA 8(2.2) deduction differs from the federal subsection 20(12) deduction for this country. |
| `abAt1Inputs.calculation.schedule4.countries[].canadianBankingBusinessOnly` | boolean \| null |  | Confirms that this country income and related non-business income taxes belong to the Canadian banking business and taxable income earned in Canada, under ACTA 23(4)(c)/(e). |
| `abAt1Inputs.calculation.schedule4.countries[].confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.schedule4.countries[].country` | string |  | Foreign country name exactly as produced on federal Schedule 21 for this taxation period. |
| `abAt1Inputs.calculation.schedule4.countries[].countryIsCanada` | boolean \| null |  | For the bank path, whether this is Canada. A Canadian source cannot be used for the ACTA 23(4) foreign investment credit. |
| `abAt1Inputs.calculation.schedule4.countries[].evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.schedule4.countries[].residentInCountryDuringYear` | boolean \| null |  | For the bank path, whether the bank was resident in this country at any time in the year. Such a source is ineligible under ACTA 23(4)(b)-(c). |
| `abAt1Inputs.calculation.schedule4.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.schedule8` | object |  | AT5 Jul-12 pp.1-2; former ACTA24(2.1)-(4): original-period political contributions. Receipts before June15,2015, separate ordinary/senatorial ceilings and one remaining-tax cap. No carryforward or filing authorization. |
| `abAt1Inputs.calculation.schedule8.confirmed` | boolean |  | Preparer review of the original-period worksheet; changed receipts and periods clear this review. |
| `abAt1Inputs.calculation.schedule8.contributions` | array |  | Complete roster of at most500 separately identified official political receipts, including corporate shares of partnership contributions. |
| `abAt1Inputs.calculation.schedule8.contributions[]` | object |  |  |
| `abAt1Inputs.calculation.schedule8.contributions[].amount` | string |  | Nonnegative exact decimal-text contribution amount before a separately captured partnership share. |
| `abAt1Inputs.calculation.schedule8.contributions[].category` | string |  | Closed election category: election or senatorial. Former ACTA24(2.1) provides a separate ceiling for each category. |
| `abAt1Inputs.calculation.schedule8.contributions[].confirmed` | boolean |  | Preparer review of this receipt; source edits clear the review. |
| `abAt1Inputs.calculation.schedule8.contributions[].date` | string |  | Actual ISO receipt date. The corporate contribution prohibition begins June15,2015; partnership attribution does not change this underlying date. |
| `abAt1Inputs.calculation.schedule8.contributions[].evidenceRef` | string |  | Retained official receipt and, for a partnership, the source statement supporting the corporate share. |
| `abAt1Inputs.calculation.schedule8.contributions[].id` | string |  | Stable unique receipt identity, at most1000 characters. |
| `abAt1Inputs.calculation.schedule8.contributions[].legalContributionConfirmed` | boolean |  | Confirm the actual receipt complied with the election legislation’s contribution limits and timing, including association at the contribution date. |
| `abAt1Inputs.calculation.schedule8.contributions[].memberAtPartnershipEndConfirmed` | boolean |  | Reviewed membership at the partnership fiscal end, required by former ACTA24(4). |
| `abAt1Inputs.calculation.schedule8.contributions[].partnershipEnd` | string |  | ISO partnership fiscal end, which must fall in this corporate taxation period under former ACTA24(4). |
| `abAt1Inputs.calculation.schedule8.contributions[].partnershipId` | string |  | Actual partnership identity for a partnership receipt. |
| `abAt1Inputs.calculation.schedule8.contributions[].partnershipStart` | string |  | ISO start of the actual partnership fiscal period containing the receipt. |
| `abAt1Inputs.calculation.schedule8.contributions[].receiptNumber` | string |  | Official receipt number; recipient/number pairs cannot repeat. |
| `abAt1Inputs.calculation.schedule8.contributions[].recipient` | string |  | Actual registered Alberta recipient named on the official receipt. |
| `abAt1Inputs.calculation.schedule8.contributions[].registeredRecipientConfirmed` | boolean |  | Confirm the recipient’s actual registration for this receipt and election category. |
| `abAt1Inputs.calculation.schedule8.contributions[].shareDenominator` | string |  | Positive exact share denominator, no less than its numerator. |
| `abAt1Inputs.calculation.schedule8.contributions[].shareNumerator` | string |  | Nonnegative exact numerator of this corporation’s contribution share. |
| `abAt1Inputs.calculation.schedule8.contributions[].source` | string |  | Closed source: direct or partnership. Direct receipts must fall in this corporate taxation period. |
| `abAt1Inputs.calculation.schedule8.evidenceRef` | string |  | Supporting original-year political contribution register or reviewed nil worksheet. |
| `abAt1Inputs.calculation.schedule8.receiptsComplete` | boolean |  | Confirm the full receipt roster, including an explicitly reviewed empty roster for nil. |
| `abAt1Inputs.calculation.schedule9` | object |  | AT190 Oct-12 and the2013 SR&ED guide: pre-credit project attribution, property recapture, deduction-pool repayment tracing and one canonical federal replay before historical jacket081. The current jacket carrier remains held when absent from its face. |
| `abAt1Inputs.calculation.schedule9.associated` | boolean \| null |  | Association for the historical SR&ED expenditure limit; explicit boolean. |
| `abAt1Inputs.calculation.schedule9.confirmed` | boolean |  | Preparer review of the independent historical facts. |
| `abAt1Inputs.calculation.schedule9.deductionPoolAssistance` | object |  | Reviewed portion of gross credit110 attributable to allowable deduction-pool expenditures for T661429; it is not assumed to equal the whole credit. |
| `abAt1Inputs.calculation.schedule9.deductionPoolAssistance.amount` | string |  | Exact decimal text for the evidenced deduction-pool assistance, from zero to gross credit110. |
| `abAt1Inputs.calculation.schedule9.deductionPoolAssistance.confirmed` | boolean |  | Preparer review of the deduction-pool assistance amount and its reference. |
| `abAt1Inputs.calculation.schedule9.deductionPoolAssistance.evidenceRef` | string |  | Supporting allocation of credit assistance to allowable deduction-pool expenditure. |
| `abAt1Inputs.calculation.schedule9.evidenceRef` | string |  | Supporting historical Alberta credit and agreement reference. |
| `abAt1Inputs.calculation.schedule9.fieldOfScience` | string |  | Printed 009040 category: 1 natural/formal, 2 engineering/technology, 3 medical/health, 4 agricultural. |
| `abAt1Inputs.calculation.schedule9.idmtcClaimed` | boolean \| null |  | Whether IDMTC is also claimed for this taxation year; reconcile the mutual exclusion under ACTA 26.93(7). |
| `abAt1Inputs.calculation.schedule9.members` | array |  | At most 500 associated-corporation agreement rows, including exactly one filer and all calendar-year allocations. |
| `abAt1Inputs.calculation.schedule9.members[]` | object |  |  |
| `abAt1Inputs.calculation.schedule9.members[].allocation` | string |  | Allocated expenditure limit, exact nonnegative decimal text. |
| `abAt1Inputs.calculation.schedule9.members[].corporationId` | string |  | Stable associated-corporation identity. |
| `abAt1Inputs.calculation.schedule9.members[].isFiler` | boolean |  | Explicitly identify this return; exactly one row must be true. |
| `abAt1Inputs.calculation.schedule9.members[].yearEnd` | string |  | Actual year end in the filer calendar year, YYYY-MM-DD. |
| `abAt1Inputs.calculation.schedule9.members[].yearStart` | string |  | Actual taxation-year beginning date, YYYY-MM-DD. |
| `abAt1Inputs.calculation.schedule9.ministerialAdjustmentApplies` | boolean \| null |  | Whether ministerial association, control or shortened-year adjustments apply under ACTA 26.8(12)-(16). Positive or unanswered remains held. |
| `abAt1Inputs.calculation.schedule9.preCreditFederalConfirmed` | boolean |  | Review that project amounts are the pre-credit federal amounts required by the 2013 SR&ED guide Step1; missing review holds the credit. |
| `abAt1Inputs.calculation.schedule9.projects` | array |  | At most 500 separately reviewed Alberta projects. Current-year expenditures must fall in the return before 2020-01-01; repayment-only rows may retain earlier eligible project dates and must give a repayment date in this return. |
| `abAt1Inputs.calculation.schedule9.projectsComplete` | boolean |  | Confirm the complete dated historical Alberta project roster. |
| `abAt1Inputs.calculation.schedule9.projects[]` | object |  |  |
| `abAt1Inputs.calculation.schedule9.projects[].albertaFederal` | string |  | Independent Alberta albertaFederal amount as exact nonnegative decimal text; explicit nil required. |
| `abAt1Inputs.calculation.schedule9.projects[].albertaProxy` | string |  | Independent Alberta albertaProxy amount as exact nonnegative decimal text; explicit nil required. |
| `abAt1Inputs.calculation.schedule9.projects[].albertaProxyCap` | string |  | Reviewed actual Reg2900 overall proxy maximum for these Alberta salary facts. Required with albertaProxySalaryBase; missing caps are not assumed unlimited. |
| `abAt1Inputs.calculation.schedule9.projects[].albertaProxySalaryBase` | string |  | Optional independently reviewed Alberta salary base used in the prescribed proxy calculation. When present with albertaProxyCap, the engine owns Alberta proxy using ACTA26.6(3)/(3.1), including fiscal-day65%/60%/55% transitions in2013-2014; the retained scalar cannot override it. |
| `abAt1Inputs.calculation.schedule9.projects[].confirmed` | boolean |  | Preparer review of this project. |
| `abAt1Inputs.calculation.schedule9.projects[].evidenceRef` | string |  | Supporting dated project record. |
| `abAt1Inputs.calculation.schedule9.projects[].federalProxy` | string |  | Independent Alberta federalProxy amount as exact nonnegative decimal text; explicit nil required. |
| `abAt1Inputs.calculation.schedule9.projects[].id` | string |  | Stable project identity. |
| `abAt1Inputs.calculation.schedule9.projects[].incurredFrom` | string |  | First eligible project expenditure date, YYYY-MM-DD, no earlier than 2009-01-01. Current-year expenditure amounts must be within this return; repayment-only history may be earlier. |
| `abAt1Inputs.calculation.schedule9.projects[].incurredTo` | string |  | Last eligible project expenditure date, YYYY-MM-DD, before 2020-01-01. Separately record the actual later repayment date. |
| `abAt1Inputs.calculation.schedule9.projects[].repaymentDate` | string |  | Actual date assistance was repaid, YYYY-MM-DD, within this taxation year. A repayment can relate to an eligible 2009-2019 project; retain its historical expenditure dates separately. |
| `abAt1Inputs.calculation.schedule9.projects[].repayments` | string |  | Independent Alberta repayments amount as exact nonnegative decimal text; explicit nil required. |
| `abAt1Inputs.calculation.schedule9.qualifiedAssistance` | object |  | Reviewed current/capital attribution of the legacy credit for original T661 E(13)/E(15) lines513/514 and the restored-capital face after December15,2024. The factual attribution controls which qualified expenditures the credit actually reduces. |
| `abAt1Inputs.calculation.schedule9.qualifiedAssistance.amount` | string |  | For split assistance, the reviewed capital portion; the engine computes the remaining current portion. |
| `abAt1Inputs.calculation.schedule9.qualifiedAssistance.confirmed` | boolean |  | Preparer confirmation of the current/capital expenditure attribution. |
| `abAt1Inputs.calculation.schedule9.qualifiedAssistance.evidenceRef` | string |  | Evidence identifying the expenditure to which the credit assistance relates. |
| `abAt1Inputs.calculation.schedule9.qualifiedAssistance.kind` | string |  | Current, capital, or split qualified-expenditure assistance; an actual expenditure attribution. |
| `abAt1Inputs.calculation.schedule9.qualifiedCorporationConfirmed` | boolean |  | Review Alberta PE, qualifying Alberta SR&ED and non-exempt qualified-corporation status under ACTA 26.6(1)(h). |
| `abAt1Inputs.calculation.schedule9.recaptureApplies` | boolean \| null |  | Whether a property disposition, conversion or deemed disposition requires old-credit recapture. A positive answer requires the complete original-credit/property roster and federal repayment tracing. |
| `abAt1Inputs.calculation.schedule9.recaptures` | array |  | Historical property/recipient/event roster under ACTA26.9 and SRED1R3 paragraphs24-29; earlier conversions and unresolved multiple inclusion years hold. |
| `abAt1Inputs.calculation.schedule9.recapturesComplete` | boolean |  | Review the complete old-credit property recapture roster, including an explicit nil roster. |
| `abAt1Inputs.calculation.schedule9.recaptures[]` | object |  |  |
| `abAt1Inputs.calculation.schedule9.recaptures[].acquiredOn` | string |  | Original eligible property acquisition date after2008 and before2020, ISO YYYY-MM-DD. |
| `abAt1Inputs.calculation.schedule9.recaptures[].acquisitionYearEnd` | string |  | Actual taxation-year end of the original credit inclusion, ISO YYYY-MM-DD. |
| `abAt1Inputs.calculation.schedule9.recaptures[].confirmed` | boolean |  | Preparer review of this property’s original credit and current recapture facts. |
| `abAt1Inputs.calculation.schedule9.recaptures[].event` | string |  | Arm’s-length sale, non-arm’s-length sale, commercial use, or deemed disposition when property leaves Alberta. |
| `abAt1Inputs.calculation.schedule9.recaptures[].eventDate` | string |  | Actual current-year property event date, ISO YYYY-MM-DD. |
| `abAt1Inputs.calculation.schedule9.recaptures[].evidenceRef` | string |  | Original assessed expenditure/credit and current property-event evidence. |
| `abAt1Inputs.calculation.schedule9.recaptures[].fairMarketValue` | string |  | Event-date fair market value for conversion, non-arm’s-length disposal or departure from Alberta, exact decimal text. |
| `abAt1Inputs.calculation.schedule9.recaptures[].includedCost` | string |  | Property cost included in the original recipient’s eligible expenditure, exact decimal text. |
| `abAt1Inputs.calculation.schedule9.recaptures[].includedInLine560` | string |  | Original-user property recapture already included in the pre-credit T661560, exact decimal text; prevents a duplicate addition. |
| `abAt1Inputs.calculation.schedule9.recaptures[].inclusionYears` | array |  | At most 50 separately reviewed original inclusion years, including the acquisition year. The cost caps sum; the proceeds limb retains the acquisition-year ratio. Clear the single-year confirmation when using this roster. |
| `abAt1Inputs.calculation.schedule9.recaptures[].inclusionYearsComplete` | boolean |  | Confirms all original inclusion years for this property and credit recipient under ACTA 26.91(5). Changes to the property or year rows clear review. |
| `abAt1Inputs.calculation.schedule9.recaptures[].inclusionYears[]` | object |  |  |
| `abAt1Inputs.calculation.schedule9.recaptures[].inclusionYears[].confirmed` | boolean |  | Preparer confirmation of this original inclusion-year row. |
| `abAt1Inputs.calculation.schedule9.recaptures[].inclusionYears[].eligibleExpenditures` | string |  | Exact nonnegative decimal-text total eligible expenditures of this credit recipient in this inclusion year. |
| `abAt1Inputs.calculation.schedule9.recaptures[].inclusionYears[].evidenceRef` | string |  | Supporting original assessed credit and property-cost inclusion reference. |
| `abAt1Inputs.calculation.schedule9.recaptures[].inclusionYears[].expenditureLimit` | string |  | Exact nonnegative decimal-text maximum expenditure limit of this credit recipient in this inclusion year. |
| `abAt1Inputs.calculation.schedule9.recaptures[].inclusionYears[].includedCost` | string |  | Exact nonnegative decimal-text property cost included in eligible expenditures in this year. |
| `abAt1Inputs.calculation.schedule9.recaptures[].inclusionYears[].yearEnd` | string |  | Actual ISO end of the original inclusion taxation year, unique within the property/credit-recipient roster. |
| `abAt1Inputs.calculation.schedule9.recaptures[].notPreviouslyConvertedConfirmed` | boolean |  | Confirm the property was not previously converted to commercial use. |
| `abAt1Inputs.calculation.schedule9.recaptures[].originalEligible` | string |  | Total eligible expenditure of the original credit recipient in the inclusion year, exact decimal text. |
| `abAt1Inputs.calculation.schedule9.recaptures[].originalLimit` | string |  | Assessed expenditure limit of the original recipient for that year, exact decimal text. |
| `abAt1Inputs.calculation.schedule9.recaptures[].otherRecipientId` | string |  | Identity of the expenditure transferee or original user whose credit is being recaptured. |
| `abAt1Inputs.calculation.schedule9.recaptures[].otherRecipientNoPoolReductionConfirmed` | boolean |  | For an original-user acquisition, confirm that the other corporation’s credit did not reduce this taxpayer’s deduction pool. |
| `abAt1Inputs.calculation.schedule9.recaptures[].ownRecapturePropertyId` | string |  | Link a same-event own-property recapture when qualified expenditures were transferred; an unresolved positive subtraction stays held. |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment` | object |  | Trace the assistance repayment and this taxpayer’s earlier pool reduction separately from the property recapture. |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.assistanceId` | string |  | Stable identity of the original Alberta SR&ED credit. Reuse across properties funded by the same grant; their historical pool facts must agree and cumulative restorations cannot exceed that reduction. |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.assistanceNotReceivedConfirmed` | boolean |  | For deemed127_10_8, confirm assistance was never received and ceased to be reasonably expected on repaymentDate. Cannot be true for an actual repayment. |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.character` | string |  | actualRepayment or deemed127_10_8. federalItcRecapture records an unresolved mischaracterization and keeps the hold: s.37(1)(c.2) feeds the following year's 453, not current 445. |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.confirmed` | boolean |  | True only after reviewing the complete assistance, taxpayer-pool and repayment trace; cleared when property or trace facts change. |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.evidenceRef` | string |  | Retained original Alberta SR&ED credit, deduction-pool reduction, repayment and allocation evidence, at most 1000 characters; required with confirmed. |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.grantAmount` | string |  | Original Alberta SR&ED credit amount as decimal text, matching the property recapture calculation's originalGrant. |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.grantYearEnd` | string |  | Original Alberta SR&ED credit taxation year end, ISO date, matching the property's acquisition year end. |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.includedInLine445` | string |  | Portion of this pool repayment already in the source T661 445, decimal text including explicit nil. Subtracted from the additive update so the repayment is counted once. |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.includedInLine560` | string |  | Portion of this recapture already in source T661 560, decimal text including explicit nil. Separate from 445 inclusion and subtracted from the ITC-side update. |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.poolReductionAmount` | string |  | Total original assistance reduction of this taxpayer's deduction pool, decimal text including explicit nil. Repeat the same grant-level amount across its property traces; do not substitute the transferee's reduction. |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.poolReductionYearEnd` | string |  | Prior taxation year in which this original Alberta SR&ED credit reduced this taxpayer's deduction pool under s.37(1)(d), ISO date. Required for a positive reduction; absent for a confirmed nil reduction. |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.poolRepaymentAmount` | string |  | Evidenced portion of this repayment attributable to assistance that reduced this taxpayer's deduction pool. Not an override of line 445. Capped by the repayment and un-restored original reduction; mixed assistance requires traced allocation, never an inferred proportion. |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.priorPoolRestored` | string |  | Cumulative prior s.37(1)(c) restorations against this grant's pool reduction, excluding current traced repayments. Decimal text, explicit nil required. |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.qualifiedExpenditureReduction` | string |  | For deemed127_10_8, the original reduction of qualified expenditures required by s.127(10.8)(a); must cover the deemed repayment. Decimal text. |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.recipient` | string |  | Original assistance recipient: taxpayer or expenditureTransferee, matching the recapture situation. A transferee's deduction-pool reduction is not this taxpayer's reduction. |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.repaymentAmount` | string |  | Reviewed repayment allocation matching this property's computed line 132 recapture at preparation cents. Decimal text. |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.repaymentDate` | string |  | Actual repayment date, or date unreceived assistance ceased to be reasonably expected under s.127(10.8), within this taxation year and no earlier than the property event. ISO date. |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.repaymentId` | string |  | Unique property repayment allocation identity. A payment covering several properties needs distinct evidenced allocations; duplicate identities are refused. |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.transferAgreementRef` | string |  | Retained expenditure-transfer agreement reference, required for a transferee grant and absent for own assistance. |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.transfereeId` | string |  | Expenditure transferee identity, required for transferred expenditures and absent for own assistance. |
| `abAt1Inputs.calculation.schedule9.recaptures[].previousCommercialUseDate` | string |  | ISO date of evidenced earlier commercial conversion before this taxation year. Together with a false no-earlier-conversion answer it excludes a second disposal recapture under ACTA 26.9; retained current repayments must be cleared. |
| `abAt1Inputs.calculation.schedule9.recaptures[].previousRecapture` | string |  | Earlier property recapture, exact decimal text; a positive history requires reconciliation rather than a second recapture. |
| `abAt1Inputs.calculation.schedule9.recaptures[].proceeds` | string |  | Current arm’s-length disposition proceeds, exact decimal text. |
| `abAt1Inputs.calculation.schedule9.recaptures[].propertyId` | string |  | Stable property identity, kept with the original assessed credit and current disposition evidence. |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations` | array |  | At most 50 evidenced repayment allocations, one per inclusion-year credit. Each uses the existing assistance-repayment trace; allocations reconcile to computed recapture and cannot exceed the yearly property credit. No proportional pool restoration is presumed. |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[]` | object |  |  |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].assistanceId` | string |  | Stable identity of the original Alberta SR&ED credit. Reuse across properties funded by the same grant; their historical pool facts must agree and cumulative restorations cannot exceed that reduction. |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].assistanceNotReceivedConfirmed` | boolean |  | For deemed127_10_8, confirm assistance was never received and ceased to be reasonably expected on repaymentDate. Cannot be true for an actual repayment. |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].character` | string |  | actualRepayment or deemed127_10_8. federalItcRecapture records an unresolved mischaracterization and keeps the hold: s.37(1)(c.2) feeds the following year's 453, not current 445. |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].confirmed` | boolean |  | True only after reviewing the complete assistance, taxpayer-pool and repayment trace; cleared when property or trace facts change. |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].evidenceRef` | string |  | Retained original Alberta SR&ED credit, deduction-pool reduction, repayment and allocation evidence, at most 1000 characters; required with confirmed. |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].grantAmount` | string |  | Original Alberta SR&ED credit amount as decimal text, matching the property recapture calculation's originalGrant. |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].grantYearEnd` | string |  | Original Alberta SR&ED credit taxation year end, ISO date, matching the property's acquisition year end. |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].includedInLine445` | string |  | Portion of this pool repayment already in the source T661 445, decimal text including explicit nil. Subtracted from the additive update so the repayment is counted once. |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].includedInLine560` | string |  | Portion of this recapture already in source T661 560, decimal text including explicit nil. Separate from 445 inclusion and subtracted from the ITC-side update. |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].poolReductionAmount` | string |  | Total original assistance reduction of this taxpayer's deduction pool, decimal text including explicit nil. Repeat the same grant-level amount across its property traces; do not substitute the transferee's reduction. |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].poolReductionYearEnd` | string |  | Prior taxation year in which this original Alberta SR&ED credit reduced this taxpayer's deduction pool under s.37(1)(d), ISO date. Required for a positive reduction; absent for a confirmed nil reduction. |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].poolRepaymentAmount` | string |  | Evidenced portion of this repayment attributable to assistance that reduced this taxpayer's deduction pool. Not an override of line 445. Capped by the repayment and un-restored original reduction; mixed assistance requires traced allocation, never an inferred proportion. |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].priorPoolRestored` | string |  | Cumulative prior s.37(1)(c) restorations against this grant's pool reduction, excluding current traced repayments. Decimal text, explicit nil required. |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].qualifiedExpenditureReduction` | string |  | For deemed127_10_8, the original reduction of qualified expenditures required by s.127(10.8)(a); must cover the deemed repayment. Decimal text. |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].recipient` | string |  | Original assistance recipient: taxpayer or expenditureTransferee, matching the recapture situation. A transferee's deduction-pool reduction is not this taxpayer's reduction. |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].repaymentAmount` | string |  | Reviewed repayment allocation matching this property's computed line 132 recapture at preparation cents. Decimal text. |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].repaymentDate` | string |  | Actual repayment date, or date unreceived assistance ceased to be reasonably expected under s.127(10.8), within this taxation year and no earlier than the property event. ISO date. |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].repaymentId` | string |  | Unique property repayment allocation identity. A payment covering several properties needs distinct evidenced allocations; duplicate identities are refused. |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].transferAgreementRef` | string |  | Retained expenditure-transfer agreement reference, required for a transferee grant and absent for own assistance. |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].transfereeId` | string |  | Expenditure transferee identity, required for transferred expenditures and absent for own assistance. |
| `abAt1Inputs.calculation.schedule9.recaptures[].sharedUse` | string |  | Ordinary, first-term shared-use or second-term shared-use property; statutory weights are owned by constants. |
| `abAt1Inputs.calculation.schedule9.recaptures[].singleInclusionYearConfirmed` | boolean |  | Confirm a single original inclusion year, or supply and review the complete inclusionYears roster for multi-year cost attribution. |
| `abAt1Inputs.calculation.schedule9.recaptures[].situation` | string |  | Own property, transferred qualified expenditure, or property acquired from an original user at non-arm’s length. |
| `abAt1Inputs.calculation.schedule9.recaptures[].taxationYearAge` | string |  | Actual taxation-year age from acquisition year to event year, including deemed short years: current,1-20,or over20. Use this corporation's years for own/transferred situations and the original user's actual or assumed event year under26.9(3). Reviewed evidence is required; calendar-year difference is not a substitute. Blank remains unanswered. |
| `abAt1Inputs.calculation.section80Settlement` | object |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. |
| `abAt1Inputs.calculation.section80Settlement.agreements` | array |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field agreements. |
| `abAt1Inputs.calculation.section80Settlement.agreementsComplete` | boolean |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field agreementsComplete. |
| `abAt1Inputs.calculation.section80Settlement.agreements[]` | object |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. |
| `abAt1Inputs.calculation.section80Settlement.agreements[].amount` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field amount. |
| `abAt1Inputs.calculation.section80Settlement.agreements[].confirmed` | boolean |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field confirmed. |
| `abAt1Inputs.calculation.section80Settlement.agreements[].directedRecipient` | boolean |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field directedRecipient. |
| `abAt1Inputs.calculation.section80Settlement.agreements[].evidenceRef` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field evidenceRef. |
| `abAt1Inputs.calculation.section80Settlement.agreements[].id` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field id. |
| `abAt1Inputs.calculation.section80Settlement.agreements[].recipientDeemedUnapplied` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field recipientDeemedUnapplied. |
| `abAt1Inputs.calculation.section80Settlement.agreements[].settlementId` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field settlementId. |
| `abAt1Inputs.calculation.section80Settlement.capitalDispositions` | array |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field capitalDispositions. |
| `abAt1Inputs.calculation.section80Settlement.capitalDispositionsComplete` | boolean |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field capitalDispositionsComplete. |
| `abAt1Inputs.calculation.section80Settlement.capitalDispositions[]` | object |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. |
| `abAt1Inputs.calculation.section80Settlement.capitalDispositions[].additionalStatutoryCapitalGain` | string |  | Actual additionalStatutoryCapitalGain for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.capitalDispositions[].adjustedCostBase` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field adjustedCostBase. |
| `abAt1Inputs.calculation.section80Settlement.capitalDispositions[].confirmed` | boolean |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field confirmed. |
| `abAt1Inputs.calculation.section80Settlement.capitalDispositions[].depreciableProperty` | boolean |  | Actual depreciableProperty for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.capitalDispositions[].dispositionDate` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field dispositionDate. |
| `abAt1Inputs.calculation.section80Settlement.capitalDispositions[].evidenceRef` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field evidenceRef. |
| `abAt1Inputs.calculation.section80Settlement.capitalDispositions[].excludedProperty` | boolean |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field excludedProperty. |
| `abAt1Inputs.calculation.section80Settlement.capitalDispositions[].incomePortionExcluded` | string |  | Actual incomePortionExcluded for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.capitalDispositions[].listedPersonalProperty` | boolean |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field listedPersonalProperty. |
| `abAt1Inputs.calculation.section80Settlement.capitalDispositions[].outlays` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field outlays. |
| `abAt1Inputs.calculation.section80Settlement.capitalDispositions[].proceeds` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field proceeds. |
| `abAt1Inputs.calculation.section80Settlement.capitalDispositions[].propertyId` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field propertyId. |
| `abAt1Inputs.calculation.section80Settlement.confirmed` | boolean |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field confirmed. |
| `abAt1Inputs.calculation.section80Settlement.directedAttributes` | array |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field directedAttributes. |
| `abAt1Inputs.calculation.section80Settlement.directedAttributesComplete` | boolean |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field directedAttributesComplete. |
| `abAt1Inputs.calculation.section80Settlement.directedAttributes[]` | object |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. |
| `abAt1Inputs.calculation.section80Settlement.directedAttributes[].attributeId` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field attributeId. |
| `abAt1Inputs.calculation.section80Settlement.directedAttributes[].confirmed` | boolean |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field confirmed. |
| `abAt1Inputs.calculation.section80Settlement.directedAttributes[].directedPersonConfirmed` | boolean |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field directedPersonConfirmed. |
| `abAt1Inputs.calculation.section80Settlement.directedAttributes[].evidenceRef` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field evidenceRef. |
| `abAt1Inputs.calculation.section80Settlement.directedAttributes[].grossAvailable` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field grossAvailable. |
| `abAt1Inputs.calculation.section80Settlement.directedAttributes[].personId` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field personId. |
| `abAt1Inputs.calculation.section80Settlement.directedAttributes[].settlementId` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field settlementId. |
| `abAt1Inputs.calculation.section80Settlement.directedAttributes[].stage` | string |  |  |
| `abAt1Inputs.calculation.section80Settlement.evidenceRef` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field evidenceRef. |
| `abAt1Inputs.calculation.section80Settlement.federalSection61NetAdjustment` | string |  | Actual federalSection61NetAdjustment for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.federalSection61Ref` | string |  | Actual federalSection61Ref for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.periodEnd` | string |  | Actual ISO end of the property income source taxation period. |
| `abAt1Inputs.calculation.section80Settlement.periodStart` | string |  | Actual ISO start of the property income source taxation period. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief` | object |  | Reviewed section61Relief source facts, with the retained statutory property/debt history and evidence. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.assetFairMarketValue` | string |  | Actual assetFairMarketValue for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.avoidance61_3Applies` | boolean \| null |  | Actual avoidance61_3Applies for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.bankruptDuringYear` | boolean \| null |  | Actual bankruptDuringYear for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.confirmed` | boolean |  | Preparer confirmation of these exact source facts and retained evidence. Source changes clear dependent confirmations. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.currentTaxPrepayments` | string |  | Actual currentTaxPrepayments for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.distressPreferredPrincipal` | string |  | Actual distressPreferredPrincipal for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.evidenceRef` | string |  | Retained supporting reference for the actual property, currency source, quote, election or boundary. Required with confirmation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.federalEvidenceRef` | string |  | Actual federalEvidenceRef for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.federalNetAdjustment` | string |  | Actual federalNetAdjustment for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.fixedPlaceInCanadaAtYearEnd` | boolean \| null |  | Actual fixedPlaceInCanadaAtYearEnd for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.liabilitiesExcludingCurrentTaxes` | string |  | Actual liabilitiesExcludingCurrentTaxes for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.liabilityBasis` | string |  | Actual liabilityBasis for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.noEquityOrConsolidationMethod` | boolean |  | Actual noEquityOrConsolidationMethod for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.non88WindupBeginsInYear` | boolean \| null |  | Actual non88WindupBeginsInYear for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.nonArmLengthShareholderPayments12Months` | string |  | Actual nonArmLengthShareholderPayments12Months for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.openingCumulativeNetIncome` | string |  | Actual openingCumulativeNetIncome for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.otherNetIncomeBeforeRelief` | string |  | Actual otherNetIncomeBeforeRelief for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.paragraph80_15Deduction` | string |  | Actual paragraph80_15Deduction for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.partnershipIncomeIncluded` | string |  | Actual partnershipIncomeIncluded for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.priorYears` | array |  | Actual priorYears for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.priorYearsComplete` | boolean |  | Actual priorYearsComplete for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.priorYears[]` | object |  | Reviewed priorYears source facts, with the retained statutory property/debt history and evidence. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.priorYears[].confirmed` | boolean | strict | Preparer confirmation of these exact source facts and retained evidence. Source changes clear dependent confirmations. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.priorYears[].evidenceRef` | string | strict | Retained supporting reference for the actual property, currency source, quote, election or boundary. Required with confirmation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.priorYears[].netSection80Income` | string | strict | Actual netSection80Income for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.priorYears[].reserveClaim` | string | strict | Actual reserveClaim for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.priorYears[].yearEnd` | string | strict | Actual yearEnd for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.priorYears[].yearStart` | string | strict | Actual yearStart for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.reserveClaim` | string |  | Actual reserveClaim for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.residency` | string |  | Actual residency for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.settlementAllocations` | array |  | Actual settlementAllocations for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.settlementAllocationsComplete` | boolean |  | Actual settlementAllocationsComplete for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.settlementAllocations[]` | object |  | Reviewed settlementAllocations source facts, with the retained statutory property/debt history and evidence. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.settlementAllocations[].alreadyIncludedPartnershipNet` | string |  | Actual alreadyIncludedPartnershipNet for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.settlementAllocations[].confirmed` | boolean |  | Preparer confirmation of these exact source facts and retained evidence. Source changes clear dependent confirmations. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.settlementAllocations[].evidenceRef` | string |  | Retained supporting reference for the actual property, currency source, quote, election or boundary. Required with confirmation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.settlementAllocations[].netAdjustment` | string |  | Actual netAdjustment for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.settlementAllocations[].settlementId` | string |  | Actual settlementId for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.taxableCorporationConfirmed` | boolean |  | Actual taxableCorporationConfirmed for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.section61ReliefApplies` | boolean \| null |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field section61ReliefApplies. |
| `abAt1Inputs.calculation.section80Settlement.settlements` | array |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field settlements. |
| `abAt1Inputs.calculation.section80Settlement.settlementsComplete` | boolean |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field settlementsComplete. |
| `abAt1Inputs.calculation.section80Settlement.settlements[]` | object |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].commercialObligationConfirmed` | boolean |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field commercialObligationConfirmed. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].confirmed` | boolean |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field confirmed. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].evidenceRef` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field evidenceRef. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].excludedObligation` | boolean |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field excludedObligation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].exclusionEvidenceRef` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field exclusionEvidenceRef. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].exclusionReason` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field exclusionReason. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].federalIncomeIncluded` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field federalIncomeIncluded. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].federalIncomeKind` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field federalIncomeKind. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].federalSourceRef` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field federalSourceRef. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].financedPropertyId` | string |  |  |
| `abAt1Inputs.calculation.section80Settlement.settlements[].id` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field id. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].issuePrice` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field issuePrice. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].obligationIssuedDate` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field obligationIssuedDate. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations` | object |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.complete` | boolean |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field complete. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.confirmed` | boolean |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field confirmed. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.designationRef` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field designationRef. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.evidenceRef` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field evidenceRef. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients` | array |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field recipients. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[]` | object |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].basisBefore` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field basisBefore. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].basisMovements` | array |  | Actual basisMovements for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].basisMovements[]` | object |  | Reviewed basisMovements source facts, with the retained statutory property/debt history and evidence. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].basisMovements[].amount` | string |  | Exact original monetary amount as decimal text. Other additions008 and reductions018 may be signed; all other source amounts are nonnegative. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].basisMovements[].basisAfter` | string |  | Actual basisAfter for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].basisMovements[].basisBefore` | string |  | Actual basisBefore for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].basisMovements[].confirmed` | boolean |  | Preparer confirmation of these exact source facts and retained evidence. Source changes clear dependent confirmations. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].basisMovements[].date` | string |  | Actual date for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].basisMovements[].effectiveAt` | string |  | Actual effectiveAt for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].basisMovements[].evidenceRef` | string |  | Retained supporting reference for the actual property, currency source, quote, election or boundary. Required with confirmation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].basisMovements[].field` | string |  | Actual field for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].basisMovements[].id` | string |  | Stable source or quote identity within its roster; use reviewed evidence rather than array position. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].basisMovements[].operation` | string |  | Actual operation for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].basisMovements[].sourceId` | string |  | Actual sourceId for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].basisMovements[].sourceKind` | string |  | Actual sourceKind for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].capitalKind` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field capitalKind. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaClass` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field ccaClass. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaHistory` | object |  | Reviewed ccaHistory source facts, with the retained statutory property/debt history and evidence. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaHistory.complete` | boolean |  | Actual complete for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaHistory.confirmed` | boolean |  | Preparer confirmation of these exact source facts and retained evidence. Source changes clear dependent confirmations. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaHistory.evidenceRef` | string |  | Retained supporting reference for the actual property, currency source, quote, election or boundary. Required with confirmation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaHistory.movements` | array |  | Actual movements for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaHistory.movements[]` | object |  | Reviewed movements source facts, with the retained statutory property/debt history and evidence. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].amount` | string |  | Exact original monetary amount as decimal text. Other additions008 and reductions018 may be signed; all other source amounts are nonnegative. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].capitalCostChange` | string |  | Actual capitalCostChange for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].confirmed` | boolean |  | Preparer confirmation of these exact source facts and retained evidence. Source changes clear dependent confirmations. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].date` | string |  | Actual date for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].effectiveAt` | string |  | Actual effectiveAt for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].evidenceRef` | string |  | Retained supporting reference for the actual property, currency source, quote, election or boundary. Required with confirmation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].generalCostChange` | string |  | Actual generalCostChange for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].id` | string |  | Stable source or quote identity within its roster; use reviewed evidence rather than array position. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].kind` | string |  | Actual kind for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].propertyId` | string |  | Actual propertyId for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].sourceId` | string |  | Actual sourceId for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].classId` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field classId. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].classUccAfterPropertyMovements` | string |  | Actual classUccAfterPropertyMovements for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].classUccBefore` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field classUccBefore. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].classUccOtherReductionsAtSettlement` | string |  | Actual classUccOtherReductionsAtSettlement for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].confirmed` | boolean |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field confirmed. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].depreciationBasisBefore` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field depreciationBasisBefore. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].designated` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field designated. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].evidenceRef` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field evidenceRef. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].excludedProperty` | boolean \| null |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field excludedProperty. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].fedeDeductibleLimit` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field fedeDeductibleLimit. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].id` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field id. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].kind` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field kind. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].nonClassHistory` | object |  | Reviewed nonClassHistory source facts, with the retained statutory property/debt history and evidence. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].nonClassHistory.acquisitionDate` | string |  | Actual acquisitionDate for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].nonClassHistory.allowedHistory` | array |  | Actual allowedHistory for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].nonClassHistory.allowedHistoryComplete` | boolean |  | Actual allowedHistoryComplete for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].nonClassHistory.allowedHistory[]` | object |  | Reviewed allowedHistory source facts, with the retained statutory property/debt history and evidence. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].nonClassHistory.allowedHistory[].amount` | string |  | Exact original monetary amount as decimal text. Other additions008 and reductions018 may be signed; all other source amounts are nonnegative. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].nonClassHistory.allowedHistory[].confirmed` | boolean |  | Preparer confirmation of these exact source facts and retained evidence. Source changes clear dependent confirmations. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].nonClassHistory.allowedHistory[].evidenceRef` | string |  | Retained supporting reference for the actual property, currency source, quote, election or boundary. Required with confirmation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].nonClassHistory.allowedHistory[].yearEnd` | string |  | Actual yearEnd for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].nonClassHistory.capitalCostBefore` | string |  | Exact reviewed CCA capital cost before control;13(7)(f)/111(4)(e)(iii) computes the purpose-limited subsequent CCA cost. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].nonClassHistory.character` | string |  | Actual character for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].nonClassHistory.confirmed` | boolean |  | Preparer confirmation of these exact source facts and retained evidence. Source changes clear dependent confirmations. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].nonClassHistory.evidenceRef` | string |  | Retained supporting reference for the actual property, currency source, quote, election or boundary. Required with confirmation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].nonClassHistory.neverPrescribedClassConfirmed` | boolean |  | Actual neverPrescribedClassConfirmed for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].nonClassHistory.propertyHistoryComplete` | boolean |  | Actual propertyHistoryComplete for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].nonClassHistory.propertyId` | string |  | Actual propertyId for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ownedImmediatelyAfter` | boolean \| null |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field ownedImmediatelyAfter. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].part17Allowed` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field part17Allowed. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].personalUseProperty` | boolean \| null |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field personalUseProperty. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].propertyId` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field propertyId. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].related` | boolean \| null |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field related. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].resourceCharacter` | string |  | Actual resourceCharacter for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].resourceCountry` | string |  | Actual resourceCountry for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].resourceEventInstants` | object |  | Actual resourceEventInstants for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].resourceKind` | string |  | Actual resourceKind for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].resourceOriginalOwnerId` | string |  | Actual resourceOriginalOwnerId for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].resourcePoolId` | string |  | Actual resourcePoolId for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].resourcePropertyIds` | array |  | Actual resourcePropertyIds for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].resourcePropertyIds[]` | string |  |  |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].specifiedShareholder` | boolean \| null |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field specifiedShareholder. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].successorPoolLimit` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field successorPoolLimit. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.residentInCanadaThroughout` | boolean \| null |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field residentInCanadaThroughout. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].otherForgivenReductions` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field otherForgivenReductions. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].paidForPrincipal` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field paidForPrincipal. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].principalBefore` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field principalBefore. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].reportedPrincipalWriteOff` | string |  |  |
| `abAt1Inputs.calculation.section80Settlement.settlements[].sameDayOrderBasis` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field sameDayOrderBasis. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].sameDayOrderRef` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field sameDayOrderRef. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].settlementAt` | string |  | Actual settlementAt for this statutory property, debt, relief or resource source. Retain evidence and confirm the exact facts; missing facts hold computation. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].settlementDate` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field settlementDate. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].settlementHistoryComplete` | boolean |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field settlementHistoryComplete. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].sourceId` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field sourceId. |
| `abAt1Inputs.calculation.section80Settlement.settlements[].sourceIncomeKind` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field sourceIncomeKind. |
| `abAt1Inputs.calculation.section80Settlement.sourceLossReceipts` | array |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field sourceLossReceipts. |
| `abAt1Inputs.calculation.section80Settlement.sourceLossReceiptsComplete` | boolean |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field sourceLossReceiptsComplete. |
| `abAt1Inputs.calculation.section80Settlement.sourceLossReceipts[]` | object |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. |
| `abAt1Inputs.calculation.section80Settlement.sourceLossReceipts[].confirmed` | boolean |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field confirmed. |
| `abAt1Inputs.calculation.section80Settlement.sourceLossReceipts[].evidenceRef` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field evidenceRef. |
| `abAt1Inputs.calculation.section80Settlement.sourceLossReceipts[].forgivenConsumed` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field forgivenConsumed. |
| `abAt1Inputs.calculation.section80Settlement.sourceLossReceipts[].lossId` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field lossId. |
| `abAt1Inputs.calculation.section80Settlement.sourceLossReceipts[].settlementId` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field settlementId. |
| `abAt1Inputs.calculation.section80Settlement.sourceLossReceipts[].sourcePeriodEnd` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field sourcePeriodEnd. |
| `abAt1Inputs.calculation.section80Settlement.sourceLossReceipts[].stage` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field stage. |
| `abAt1Inputs.calculation.section80Settlement.subsection88_1_2NetCapitalLossAvailable` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field subsection88_1_2NetCapitalLossAvailable. |
| `abAt1Inputs.calculation.section80Settlement.unrecognizedLosses` | array |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field unrecognizedLosses. |
| `abAt1Inputs.calculation.section80Settlement.unrecognizedLossesComplete` | boolean |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field unrecognizedLossesComplete. |
| `abAt1Inputs.calculation.section80Settlement.unrecognizedLosses[]` | object |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. |
| `abAt1Inputs.calculation.section80Settlement.unrecognizedLosses[].adjustedCostBase` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field adjustedCostBase. |
| `abAt1Inputs.calculation.section80Settlement.unrecognizedLosses[].confirmed` | boolean |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field confirmed. |
| `abAt1Inputs.calculation.section80Settlement.unrecognizedLosses[].deniedUnder40_2_g_ii` | boolean |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field deniedUnder40_2_g_ii. |
| `abAt1Inputs.calculation.section80Settlement.unrecognizedLosses[].dispositionDate` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field dispositionDate. |
| `abAt1Inputs.calculation.section80Settlement.unrecognizedLosses[].evidenceRef` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field evidenceRef. |
| `abAt1Inputs.calculation.section80Settlement.unrecognizedLosses[].outlays` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field outlays. |
| `abAt1Inputs.calculation.section80Settlement.unrecognizedLosses[].proceeds` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field proceeds. |
| `abAt1Inputs.calculation.section80Settlement.unrecognizedLosses[].propertyId` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field propertyId. |
| `abAt1Inputs.calculation.section80Settlement.unrecognizedLosses[].qualifiesAcrossControlEvents` | boolean |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field qualifiesAcrossControlEvents. |
| `abAt1Inputs.calculation.section80Settlement.unrecognizedLosses[].settlementId` | string |  | ACTA12 adopted ITA80 settlement-year source workpapers: source-year consumed forgiven amounts, actual debt history, optional attributes, current capital dispositions, directed-person gross attributes, agreements and unrecognized losses. Existing012040/041 and Schedule18 other-property fields receive the results; no reviewed calculation total replaces the producer. Source field settlementId. |
| `abAt1Inputs.calculation.smallBusiness` | object |  | Schedule 1 calculation from reviewed eligibility, agreement and supporting facts. An active incomplete calculation does not fall back to a manual jacket deduction. |
| `abAt1Inputs.calculation.smallBusiness.adjustedAggregateInvestmentIncome` | string |  | Canonical federal T2 line 417 when produced; otherwise the reviewed amount for the required group and prior-period scope. |
| `abAt1Inputs.calculation.smallBusiness.allocationFactor` | object |  | Prescribed Canadian-only Schedule 1 factor from Schedule 2 or canonical federal Schedule 5 measures when available. Reviewed support remains available without an automatic producer. |
| `abAt1Inputs.calculation.smallBusiness.allocationFactor.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.smallBusiness.allocationFactor.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.smallBusiness.allocationFactor.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.smallBusiness.assignedBusinessLimit` | string |  | Canonical federal T2 line 515 when produced; otherwise the reviewed assignment. Alberta divides by 2.5 before applying the assignment. |
| `abAt1Inputs.calculation.smallBusiness.associated` | boolean \| null |  | Whether the filer shares its business limit with another associated CCPC in this year. |
| `abAt1Inputs.calculation.smallBusiness.associatedForCapital` | boolean \| null |  | Whether the corporation has any associates for the taxable-capital reduction, including non-CCPC associates. |
| `abAt1Inputs.calculation.smallBusiness.associatedPriorYear` | boolean \| null |  | Whether the corporation was associated with another corporation in its preceding taxation year. |
| `abAt1Inputs.calculation.smallBusiness.ccpcThroughoutYear` | boolean \| null |  | Whether the corporation was a Canadian-controlled private corporation throughout this taxation year. |
| `abAt1Inputs.calculation.smallBusiness.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.smallBusiness.earlierBusinessLimit` | object |  | Reviewed first earlier-year Alberta base and association facts for ITA 125(5)(a), adopted by ACTA 22(4). |
| `abAt1Inputs.calculation.smallBusiness.earlierBusinessLimit.amount` | string |  | Alberta base under s.125(3)/(4), before short-year proration, both grinds and assignment; at most $200,000. |
| `abAt1Inputs.calculation.smallBusiness.earlierBusinessLimit.associatedInBothYears` | boolean \| null |  | Whether the same other CCPC was associated in both relevant taxation years; no associated-year cap is inferred from multiple year-ends alone. |
| `abAt1Inputs.calculation.smallBusiness.earlierBusinessLimit.confirmed` | boolean |  | True after reviewing the earlier-year base and association pattern. |
| `abAt1Inputs.calculation.smallBusiness.earlierBusinessLimit.evidenceRef` | string |  | Supporting earlier return/agreement and association reference. |
| `abAt1Inputs.calculation.smallBusiness.earlierBusinessLimit.otherCorporationYearEnd` | string |  | Actual year end of that other CCPC in the same calendar year. |
| `abAt1Inputs.calculation.smallBusiness.earlierBusinessLimit.preProrationConfirmed` | boolean |  | Confirms the first-year Alberta base precedes short-year proration and grinds, preventing double proration. |
| `abAt1Inputs.calculation.smallBusiness.earlierBusinessLimit.yearEnd` | string |  | First relevant earlier taxation-year end, before the current period starts and in the same calendar year. |
| `abAt1Inputs.calculation.smallBusiness.earlierYearInCalendarYear` | boolean \| null |  | Whether an earlier taxation year ended in the current calendar year. The actual first base and association facts determine the s.125(5)(a) cap before short-year proration. |
| `abAt1Inputs.calculation.smallBusiness.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.smallBusiness.filingCorporationId` | string |  | Stable filer identity in the owner-specific Alberta source-return roster; reconciled to canonical Schedule 23 filer identity when available. |
| `abAt1Inputs.calculation.smallBusiness.members` | array |  | Reviewed associated-CCPC agreement used when no canonical Schedule 23 agreement is available. A canonical agreement supplies names, stable identities, filer and exact printed percentages automatically, including reviewed continuation rows. Exactly one row identifies the filer; a held canonical agreement cannot fall back to retained percentages. |
| `abAt1Inputs.calculation.smallBusiness.members[]` | object |  |  |
| `abAt1Inputs.calculation.smallBusiness.members[].corporationId` | string |  | Stable corporation identity used to distinguish agreement members independently of row order. |
| `abAt1Inputs.calculation.smallBusiness.members[].federalAllocationPercent` | string |  | Reviewed federal Schedule 23 allocation percentage, expressed as exact decimal text from zero to 100. |
| `abAt1Inputs.calculation.smallBusiness.members[].isFiler` | boolean |  | True for the single agreement member whose Alberta return is being prepared. |
| `abAt1Inputs.calculation.smallBusiness.members[].name` | string |  | Legal name of the associated corporation in the reviewed agreement. |
| `abAt1Inputs.calculation.smallBusiness.royaltyTaxDeduction` | object |  | Reviewed royalty deduction supporting Schedule 1 lines 005/011. ACTA 20(16)-(17) expired all pools at 2013-12-31, with only the 2013/2014 straddle preserved; a positive amount cannot be used in the preparation horizon. |
| `abAt1Inputs.calculation.smallBusiness.royaltyTaxDeduction.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.smallBusiness.royaltyTaxDeduction.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.smallBusiness.royaltyTaxDeduction.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.smallBusiness.scopeReviewed` | boolean |  | Confirms CCPC eligibility, complete federal agreement, and the statutory group and period scopes of capital and passive-income inputs. |
| `abAt1Inputs.calculation.smallBusiness.sourceReturns` | array |  | At most 500 owner-specific Alberta source returns. Each has its actual taxation dates, CCPC/association facts, own Area A agreement and own filed election where applicable. The backend derives earlier pre-proration bases and election roles; no reviewed final base or role is accepted in these records. |
| `abAt1Inputs.calculation.smallBusiness.sourceReturnsComplete` | boolean |  | Confirms every relevant actual filer year in the calendar year, associated CCPC year and operative third-corporation election is included. An active incomplete source producer cannot use a retained reviewed summary. |
| `abAt1Inputs.calculation.smallBusiness.sourceReturns[]` | object |  |  |
| `abAt1Inputs.calculation.smallBusiness.sourceReturns[].associatedCorporationIds` | array |  | At most 500 distinct other CCPC identities in this source return business-limit association roster. The same associated CCPC must appear in both filer years and its own year to trigger s.125(5)(a). |
| `abAt1Inputs.calculation.smallBusiness.sourceReturns[].associatedCorporationIds[]` | string |  |  |
| `abAt1Inputs.calculation.smallBusiness.sourceReturns[].ccpcThroughoutYear` | boolean \| null |  | Whether this source corporation was a CCPC throughout its own taxation year; the first-year limit and electing-third paths require True. |
| `abAt1Inputs.calculation.smallBusiness.sourceReturns[].confirmed` | boolean |  | Review of this owner-specific source record. Source changes clear this flag and the dependent current preparation reviews. |
| `abAt1Inputs.calculation.smallBusiness.sourceReturns[].corporationId` | string |  | Stable owner identity, shared with agreement and election-party identities. Text is bounded to 1000 characters. |
| `abAt1Inputs.calculation.smallBusiness.sourceReturns[].electionEvidenceRef` | string |  | Nonblank reference to this source corporation own filed prescribed election, at most1000 characters. |
| `abAt1Inputs.calculation.smallBusiness.sourceReturns[].electionParties` | array |  | The two distinct other corporation identities named by the electing third corporation; excludes the third corporation itself. |
| `abAt1Inputs.calculation.smallBusiness.sourceReturns[].electionParties[]` | string |  |  |
| `abAt1Inputs.calculation.smallBusiness.sourceReturns[].evidenceRef` | string |  | Reference to the owner-specific Alberta return/agreement and period evidence, at most1000 characters. |
| `abAt1Inputs.calculation.smallBusiness.sourceReturns[].members` | array |  | Own Alberta Area A agreement, at most500 rows. Filer identity must identify this source corporation. Base allocations are computed from its federal percentages, rounded half-up to whole dollars; the rounded total cannot exceed the Alberta base. |
| `abAt1Inputs.calculation.smallBusiness.sourceReturns[].members[]` | object |  |  |
| `abAt1Inputs.calculation.smallBusiness.sourceReturns[].members[].corporationId` | string |  | Stable source agreement member identity. |
| `abAt1Inputs.calculation.smallBusiness.sourceReturns[].members[].federalAllocationPercent` | string |  | Exact decimal-text federal agreement percentage, 0 through 100. The backend computes this source-owner Alberta base before short-year proration. |
| `abAt1Inputs.calculation.smallBusiness.sourceReturns[].members[].isFiler` | boolean |  | True only for this source return own corporation, not the current workpaper filer by default. |
| `abAt1Inputs.calculation.smallBusiness.sourceReturns[].members[].name` | string |  | Source agreement member legal name. |
| `abAt1Inputs.calculation.smallBusiness.sourceReturns[].thirdCorporationElectionFiled` | boolean \| null |  | Whether this source corporation filed the operative ITA 256(2)(b)(ii) election in its own return. A filed election makes its business limit nil; another named party retains its appropriate independent agreement. |
| `abAt1Inputs.calculation.smallBusiness.sourceReturns[].yearEnd` | string |  | Actual source corporation taxation-year end in the filer calendar year; identity/year-end pairs must be unique. |
| `abAt1Inputs.calculation.smallBusiness.sourceReturns[].yearStart` | string |  | Actual source corporation taxation-year start in complete ISO date form. |
| `abAt1Inputs.calculation.smallBusiness.taxableCapital` | string |  | Canonical current-year S33 line 690 on the statutory current-year basis, or scoped actual taxable capital from the federal SBD producer for the required own/group period. Reviewed exact capital remains available without a canonical exact producer; basis and period must match Alberta association facts. |
| `abAt1Inputs.calculation.smallBusiness.taxableCapitalAsOf` | string |  | Actual year end for a corporation-only capital basis, or December 31 of the preceding calendar year for a group basis. |
| `abAt1Inputs.calculation.smallBusiness.taxableCapitalBasis` | string |  | Preceding taxation year for standalone corporations, current taxation year when associated only previously, or the current group's last years ending in the preceding calendar year. |
| `abAt1Inputs.calculation.smallBusiness.taxableIncomeAdjustment` | object |  | Canonical exact foreign-credit gross-up, 2.5 times T2 636 plus 10/3 times the S21 column I total, when both producers are available. Otherwise the reviewed adjustment for line 009. |
| `abAt1Inputs.calculation.smallBusiness.taxableIncomeAdjustment.amount` | string |  | Exact decimal text, including an explicit zero where the reviewed fact is nil. No binary-float conversion is performed by capture. |
| `abAt1Inputs.calculation.smallBusiness.taxableIncomeAdjustment.confirmed` | boolean |  | True only after reviewing this fact against its cited evidence; clear when facts or taxation periods change. |
| `abAt1Inputs.calculation.smallBusiness.taxableIncomeAdjustment.evidenceRef` | string |  | Reference to the supporting Alberta workpaper, assessed balance or reviewed evidence. |
| `abAt1Inputs.calculation.smallBusiness.thirdCorporationElection` | boolean \| null |  | Whether a third-corporation election affects this business limit. Confirm role, corporation identity and actual election period; the electing filer has a nil limit, while a de-associated other corporation retains its own limit and capital-group obligations. |
| `abAt1Inputs.calculation.smallBusiness.thirdCorporationElectionFacts` | object |  | Reviewed ITA 256(2) election identity, actual taxation period and filer role; electing third corporation has a nil base, and the capital group remains intact. |
| `abAt1Inputs.calculation.smallBusiness.thirdCorporationElectionFacts.confirmed` | boolean |  | True after reviewing the prescribed election, period and filer role. |
| `abAt1Inputs.calculation.smallBusiness.thirdCorporationElectionFacts.corporationId` | string |  | Stable identity of the electing third corporation. |
| `abAt1Inputs.calculation.smallBusiness.thirdCorporationElectionFacts.evidenceRef` | string |  | Reference to the prescribed third-corporation election and association analysis. |
| `abAt1Inputs.calculation.smallBusiness.thirdCorporationElectionFacts.role` | string |  | electingThirdCorporation if the filer made the election, or otherCorporation if the filer is another member. |
| `abAt1Inputs.calculation.smallBusiness.thirdCorporationElectionFacts.yearEnd` | string |  | Actual taxation-year end of the electing third corporation. |
| `abAt1Inputs.calculation.smallBusiness.thirdCorporationElectionFacts.yearStart` | string |  | Actual taxation-year start of the electing third corporation. |
| `abAt1Inputs.calculation.specialCorporation` | object |  | TRA11722 line 030; ACTA 17.1 and 28-35. Typed independent Alberta facts; incomplete or unconfirmed capture holds its computed line. |
| `abAt1Inputs.calculation.specialCorporation.confirmed` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. confirmed: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.cooperative` | object |  | TRA11722 line 030; ACTA 17.1 and 28-35. Typed independent Alberta facts; incomplete or unconfirmed capture holds its computed line. |
| `abAt1Inputs.calculation.specialCorporation.cooperative.allCustomersSameRate` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. allCustomersSameRate: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.cooperative.carryforwardClaim` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. carryforwardClaim: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.cooperative.complete` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. complete: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.cooperative.confirmed` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. confirmed: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.cooperative.evidenceRef` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. evidenceRef: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.cooperative.incomeBeforePatronage` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. incomeBeforePatronage: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.cooperative.memberBusiness` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. memberBusiness: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.cooperative.openingUndeductedMemberPatronage` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. openingUndeductedMemberPatronage: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.cooperative.ordinaryContinuity` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. ordinaryContinuity: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.cooperative.payments` | array |  | TRA11722 line 030; ACTA 17.1 and 28-35. Complete identified source roster; an explicit reviewed empty roster establishes nil. |
| `abAt1Inputs.calculation.specialCorporation.cooperative.payments[]` | object |  | TRA11722 line 030; ACTA 17.1 and 28-35. Typed independent Alberta facts; incomplete or unconfirmed capture holds its computed line. |
| `abAt1Inputs.calculation.specialCorporation.cooperative.payments[].allocatedOn` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. allocatedOn: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.cooperative.payments[].amount` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. amount: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.cooperative.payments[].confirmed` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. confirmed: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.cooperative.payments[].customerYearEnd` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. customerYearEnd: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.cooperative.payments[].evidenceRef` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. evidenceRef: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.cooperative.payments[].form` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. form: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.cooperative.payments[].id` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. id: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.cooperative.payments[].member` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. member: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.cooperative.payments[].paidOn` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. paidOn: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.cooperative.payments[].previouslyDeducted` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. previouslyDeducted: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.cooperative.payments[].prospectHeldOut` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. prospectHeldOut: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.cooperative.payments[].qualifyingAgriculturalShare` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. qualifyingAgriculturalShare: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.cooperative.payments[].securitiesRedemptionCash` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. securitiesRedemptionCash: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.cooperative.payments[].uniformRateForClass` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. uniformRateForClass: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.cooperative.securitiesRedemptionCash` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. securitiesRedemptionCash: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.cooperative.totalBusiness` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. totalBusiness: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.creditUnion` | object |  | TRA11722 line 030; ACTA 17.1 and 28-35. Typed independent Alberta facts; incomplete or unconfirmed capture holds its computed line. |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.complete` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. complete: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.confirmed` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. confirmed: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.evidenceRef` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. evidenceRef: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.payments` | array |  | TRA11722 line 030; ACTA 17.1 and 28-35. Complete identified source roster; an explicit reviewed empty roster establishes nil. |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.payments[]` | object |  | TRA11722 line 030; ACTA 17.1 and 28-35. Typed independent Alberta facts; incomplete or unconfirmed capture holds its computed line. |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.payments[].amount` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. amount: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.payments[].confirmed` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. confirmed: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.payments[].deductibleInPrecedingYear` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. deductibleInPrecedingYear: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.payments[].equalRateForClass` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. equalRateForClass: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.payments[].evidenceRef` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. evidenceRef: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.payments[].id` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. id: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.payments[].kind` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. kind: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.payments[].memberInYear` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. memberInYear: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.payments[].paidOn` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. paidOn: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.receivedAllocations` | array |  | TRA11722 line 030; ACTA 17.1 and 28-35. Complete identified source roster; an explicit reviewed empty roster establishes nil. |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.receivedAllocations[]` | object |  | TRA11722 line 030; ACTA 17.1 and 28-35. Typed independent Alberta facts; incomplete or unconfirmed capture holds its computed line. |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.receivedAllocations[].amount` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. amount: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.receivedAllocations[].confirmed` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. confirmed: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.receivedAllocations[].electedWithin120Days` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. electedWithin120Days: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.receivedAllocations[].evidenceRef` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. evidenceRef: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.receivedAllocations[].payerId` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. payerId: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.receivedAllocations[].payerYearEnd` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. payerYearEnd: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.evidenceRef` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. evidenceRef: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.insurance` | object |  | TRA11722 line 030; ACTA 17.1 and 28-35. Typed independent Alberta facts; incomplete or unconfirmed capture holds its computed line. |
| `abAt1Inputs.calculation.specialCorporation.insurance.confirmed` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. confirmed: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.insurance.evidenceRef` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. evidenceRef: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.insurance.insuranceOutsideCanada` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. insuranceOutsideCanada: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.insurance.lifeInsurance` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. lifeInsurance: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.insurance.onlyAlbertaPermanentEstablishment` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. onlyAlbertaPermanentEstablishment: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.insurance.premiums` | array |  | TRA11722 line 030; ACTA 17.1 and 28-35. Complete identified source roster; an explicit reviewed empty roster establishes nil. |
| `abAt1Inputs.calculation.specialCorporation.insurance.premiumsComplete` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. premiumsComplete: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.insurance.premiums[]` | object |  | TRA11722 line 030; ACTA 17.1 and 28-35. Typed independent Alberta facts; incomplete or unconfirmed capture holds its computed line. |
| `abAt1Inputs.calculation.specialCorporation.insurance.premiums[].annuityConsideration` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. annuityConsideration: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.insurance.premiums[].attributablePe` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. attributablePe: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.insurance.premiums[].cancelledPolicyRefunds` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. cancelledPolicyRefunds: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.insurance.premiums[].confirmed` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. confirmed: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.insurance.premiums[].evidenceRef` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. evidenceRef: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.insurance.premiums[].grossPremiums` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. grossPremiums: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.insurance.premiums[].id` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. id: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.insurance.premiums[].includedInPartI` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. includedInPartI: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.insurance.premiums[].insuranceType` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. insuranceType: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.insurance.premiums[].policyholderDividendsOrRebates` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. policyholderDividendsOrRebates: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.insurance.premiums[].reinsurancePaid` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. reinsurancePaid: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.insurance.premiums[].riskLocation` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. riskLocation: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.insurance.premiums[].riskLocationHasPe` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. riskLocationHasPe: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.insurance.residentInCanada` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. residentInCanada: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.insurance.section138Reserve` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. section138Reserve: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.insurance.societyOrFraternal` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. societyOrFraternal: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.kind` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. kind: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.nonResident` | object |  | TRA11722 line 030; ACTA 17.1 and 28-35. Typed independent Alberta facts; incomplete or unconfirmed capture holds its computed line. |
| `abAt1Inputs.calculation.specialCorporation.nonResident.albertaPermanentEstablishment` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. albertaPermanentEstablishment: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.nonResident.canadianPermanentEstablishment` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. canadianPermanentEstablishment: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.nonResident.confirmed` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. confirmed: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.nonResident.evidenceRef` | string |  | TRA11722 line 030; ACTA 17.1 and 28-35. evidenceRef: bounded source fact; monetary amounts are exact decimal text and require supporting evidence. |
| `abAt1Inputs.calculation.specialCorporation.nonResident.section115IncomeOnly` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. section115IncomeOnly: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.nonResident.treatyExemptionClaimed` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. treatyExemptionClaimed: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.nonResident.treatyExemptionEstablished` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. treatyExemptionEstablished: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.prescribedLabourSponsoredVentureCapital` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. prescribedLabourSponsoredVentureCapital: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.smallBusinessEligible` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. smallBusinessEligible: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.statutoryStatusEstablished` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. statutoryStatusEstablished: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.specialCorporation.throughoutYear` | boolean |  | TRA11722 line 030; ACTA 17.1 and 28-35. throughoutYear: explicit boolean fact or review; absence stays unanswered. |
| `abAt1Inputs.calculation.transitions` | object |  | Independent Alberta transition facts and evidence. Active packets own holds; saved openings are never overwritten. |
| `abAt1Inputs.calculation.transitions.continuity` | object |  | Independent Alberta transition facts and evidence. Active packets own holds; saved openings are never overwritten. |
| `abAt1Inputs.calculation.transitions.continuity.balances` | array |  | Bounded identity roster with reviewed source evidence. |
| `abAt1Inputs.calculation.transitions.continuity.balancesComplete` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.balances[]` | object |  | Independent Alberta transition facts and evidence. Active packets own holds; saved openings are never overwritten. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].albertaBalance` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].albertaCreditEntitlementConfirmed` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].balanceDate` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].capitalCost` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].confirmed` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].departureAlbertaBalance` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].evidenceRef` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].fairMarketValue` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].federalBalance` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].id` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].interveningHistoryComplete` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].interveningYears` | array |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].interveningYears[]` | object |  |  |
| `abAt1Inputs.calculation.transitions.continuity.balances[].interveningYears[].additions` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].interveningYears[].confirmed` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].interveningYears[].deductions` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].interveningYears[].evidenceRef` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].interveningYears[].federalTreatmentConsistentConfirmed` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].interveningYears[].periodEnd` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].interveningYears[].periodStart` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].interveningYears[].section80ReceiverConfirmed` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].interveningYears[].section80Reduction` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].lossUnusedConfirmed` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].lossWouldBeDeductibleConfirmed` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].moveLossOneYearEarlierElected` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].originYearEnd` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].parentYearEnds` | array |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].parentYearEnds[]` | string |  |  |
| `abAt1Inputs.calculation.transitions.continuity.balances[].predecessorId` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].predecessorLossYearStart` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].predecessorOriginYearEnd` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].quebecBalance` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.balances[].schedule` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.confirmed` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.correspondingFederalCarrybackAllowed` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.date` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.differentBalancesAtDeparture` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.differentQuebecBalances` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.evidenceRef` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.firstEntry` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.kind` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.lastAlbertaPeDate` | string |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.transitions.continuity.lastAlbertaYearEnd` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.predecessors` | array |  | Bounded identity roster with reviewed source evidence. |
| `abAt1Inputs.calculation.transitions.continuity.predecessors[]` | object |  | Independent Alberta transition facts and evidence. Active packets own holds; saved openings are never overwritten. |
| `abAt1Inputs.calculation.transitions.continuity.predecessors[].allLiabilitiesAcquired` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.predecessors[].allPropertyAcquired` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.predecessors[].confirmed` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.predecessors[].controlRestrictionsApply` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.predecessors[].evidenceRef` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.predecessors[].id` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.predecessors[].lastYearEnd` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.predecessors[].ownershipAtLeast90EachClass` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.predecessors[].parentAssumesDebts` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.predecessors[].remainingSharesArmLength` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.predecessors[].resourceContinuation87_12Or88_15` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.predecessors[].shareholdersReceivedShares` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.predecessors[].subsection8711Or12` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.predecessors[].taxableCanadianCorporation` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.prescribedCrownCorporation` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.quebecAllocationFactor` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.quebecPePriorYear` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.continuity.successorTaxableCanadianCorporation` | boolean |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.transitions.controlChange` | object |  | Independent Alberta transition facts and evidence. Active packets own holds; saved openings are never overwritten. |
| `abAt1Inputs.calculation.transitions.controlChange.arrangedCurrentGiftsAbsentConfirmed` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.controlChange.businessStreams` | array |  | Bounded identity roster with reviewed source evidence. |
| `abAt1Inputs.calculation.transitions.controlChange.businessStreams[]` | object |  | Independent Alberta transition facts and evidence. Active packets own holds; saved openings are never overwritten. |
| `abAt1Inputs.calculation.transitions.controlChange.businessStreams[].businessContinuedForProfitThroughout` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.controlChange.businessStreams[].businessIncome` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.controlChange.businessStreams[].confirmed` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.controlChange.businessStreams[].evidenceRef` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.controlChange.businessStreams[].id` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.controlChange.businessStreams[].lossYearBusinessForProfitThroughout` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.controlChange.businessStreams[].propertyOrServicesBeforeControl` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.controlChange.businessStreams[].similarBusinessIncome` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.controlChange.businessStreams[].similarBusinessIncomeQualifies` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.controlChange.businessStreams[].yearEnd` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.controlChange.confirmed` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.controlChange.date` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.controlChange.deemedYearEnd` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.controlChange.effectiveAt` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlChange.evidenceRef` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.controlChange.lossStreams` | array |  | Bounded identity roster with reviewed source evidence. |
| `abAt1Inputs.calculation.transitions.controlChange.lossStreams[]` | object |  | Independent Alberta transition facts and evidence. Active packets own holds; saved openings are never overwritten. |
| `abAt1Inputs.calculation.transitions.controlChange.lossStreams[].businessCarriedInLossYear` | boolean |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.transitions.controlChange.lossStreams[].businessId` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.controlChange.lossStreams[].businessPortion` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.controlChange.lossStreams[].confirmed` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.controlChange.lossStreams[].evidenceRef` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.controlChange.lossStreams[].lossId` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.controlChange.lossStreams[].section1101kPortion` | string |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.transitions.controlChange.periodEndExclusiveAt` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlChange.periodStartAt` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlChange.section2569ElectionConfirmed` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlChange.timing` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.controlCohorts` | array |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[]` | object |  |  |
| `abAt1Inputs.calculation.transitions.controlCohorts[].confirmed` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events` | array |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[]` | object |  |  |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].arrangedCurrentGiftsAbsentConfirmed` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].businessStreams` | array |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].businessStreams[]` | object |  |  |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].businessStreams[].businessContinuedForProfitThroughout` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].businessStreams[].businessIncome` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].businessStreams[].confirmed` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].businessStreams[].evidenceRef` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].businessStreams[].id` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].businessStreams[].lossYearBusinessForProfitThroughout` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].businessStreams[].propertyOrServicesBeforeControl` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].businessStreams[].similarBusinessIncome` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].businessStreams[].similarBusinessIncomeQualifies` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].businessStreams[].yearEnd` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].confirmed` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].date` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].deemedYearEnd` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].effectiveAt` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].evidenceRef` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].lossStreams` | array |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].lossStreams[]` | object |  |  |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].lossStreams[].businessCarriedInLossYear` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].lossStreams[].businessId` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].lossStreams[].businessPortion` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].lossStreams[].confirmed` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].lossStreams[].evidenceRef` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].lossStreams[].lossId` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].lossStreams[].section1101kPortion` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].periodEndExclusiveAt` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].periodStartAt` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].section2569ElectionConfirmed` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].timing` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].evidenceRef` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].historyComplete` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].lastYearEnd` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].predecessorId` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].researchPoolsNilAtControlConfirmed` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.controlCohorts[].resourcePoolsNilAtControlConfirmed` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency` | object |  | Independent Alberta statutory transition evidence; conflicting saved balances hold rather than being overwritten. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.amounts` | array |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.amountsComplete` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.amounts[]` | object |  |  |
| `abAt1Inputs.calculation.transitions.functionalCurrency.amounts[].amount` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.amounts[].confirmed` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.amounts[].day` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.amounts[].evidenceRef` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.amounts[].id` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.amounts[].jacketLine` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.amounts[].kind` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.amounts[].spotRateId` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.annualAverage` | object |  | Reviewed exact fiscal-year Bank quote roster under AR119/2008 s.7.1(2), Alberta Interpretation Act ss.9/10 and the 2026-10-17 source adjudication. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.annualAverage.allBusinessDaysConfirmed` | boolean |  | True only after review that the roster includes every Bank-quoted business day and every listed non-publication weekday is supported by the source. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.annualAverage.confirmed` | boolean |  | Preparer confirmation of this complete taxation-year Bank quote source. Changes require renewed review. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.annualAverage.evidenceRef` | string |  | Nonblank reviewed source reference for the complete quoted-day and non-publication roster; at most 1000 characters. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.annualAverage.noQuoteDays` | array |  | At most 500 unique ISO weekdays in the taxation year on which the Bank did not publish a quote, evidenced by the same source. Together with quotes these must cover every weekday without overlap. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.annualAverage.noQuoteDays[]` | string |  |  |
| `abAt1Inputs.calculation.transitions.functionalCurrency.annualAverage.periodEnd` | string |  | Exact ISO end of the taxation year whose Bank quotes are averaged; must match the current or assessment period. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.annualAverage.periodStart` | string |  | Exact ISO start of the taxation year whose Bank quotes are averaged; must match the current or assessment period. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.annualAverage.quotes` | array |  | Complete roster of at most 500 Bank of Canada quoted weekdays. The engine computes the exact arithmetic mean; entered annual averages are not accepted. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.annualAverage.quotes[]` | object |  |  |
| `abAt1Inputs.calculation.transitions.functionalCurrency.annualAverage.quotes[].cadPerUnit` | string | strict | Positive exact decimal-text Bank quote, below 100000 and at most six decimal places, in CAD per elected-currency unit. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.annualAverage.quotes[].day` | string | strict | Unique ISO quoted weekday within this taxation year; no preceding-day fill. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.annualAverage.quotes[].series` | string | strict | bankOfCanadaNoon through 2017-04-28; bankOfCanadaDaily from 2017-05-01, including the noon/daily parallel period rule. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.boundarySpotRateId` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.confirmed` | boolean |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.currency` | string |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.effectiveAt` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.effectiveDate` | string |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.event` | string |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.evidenceRef` | string |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.federalElectionRef` | string |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.lastCanadianSpotRate` | string |  |  |
| `abAt1Inputs.calculation.transitions.functionalCurrency.lastCanadianSpotRateId` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.lastCanadianYearEnd` | string |  | Statutory source fact; decimal-text monetary amounts and ISO dates. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.lastFunctionalYearEnd` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.openingBalances` | array |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.openingBalancesComplete` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.openingBalances[]` | object |  |  |
| `abAt1Inputs.calculation.transitions.functionalCurrency.openingBalances[].confirmed` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.openingBalances[].evidenceRef` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.openingBalances[].id` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.openingBalances[].schedule` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.openingBalances[].sourceAmount` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.spotRates` | array |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.spotRates[]` | object |  |  |
| `abAt1Inputs.calculation.transitions.functionalCurrency.spotRates[].cadPerUnit` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.spotRates[].closestPrecedingQuoteConfirmed` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.spotRates[].confirmed` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.spotRates[].day` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.spotRates[].evidenceRef` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.spotRates[].id` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.spotRates[].quotedDay` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.functionalCurrency.spotRates[].series` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.taxStatus` | object |  | Independent Alberta transition facts and evidence. Active packets own holds; saved openings are never overwritten. |
| `abAt1Inputs.calculation.transitions.taxStatus.benevolentOrFraternalSociety` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.taxStatus.confirmed` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.taxStatus.crownStatusChangeDate` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.taxStatus.evidenceRef` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.taxStatus.federal143ElectionAccepted` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.taxStatus.federal149Applies` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.taxStatus.federalTaxableIncome` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.taxStatus.federalTaxationYearEnd` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.taxStatus.federalTaxationYearStart` | string |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.taxStatus.insuranceDeductions` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.taxStatus.insuranceIncome` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.taxStatus.lifeInsuranceBusiness` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.taxStatus.nonResidentOwnedInvestmentCorporation` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.taxStatus.prescribedCorporation` | boolean |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.taxStatus.prescribedFederalCrownOrSubsidiary` | boolean |  | Evidenced Alberta transition source fact; decimal-text amounts, actual periods, and separate confirmations under ACTA ss.4.02/35/85 and adopted ITA ss.111/249/256. |
| `abAt1Inputs.calculation.transitions.taxStatus.taxableDays` | number |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.calculation.transitions.taxStatus.treatment` | string |  | Statutory transition source fact, with decimal-text money and ISO event/year dates. |
| `abAt1Inputs.ccpcThroughout` | object |  |  |
| `abAt1Inputs.ccpcThroughout.certificateRef` | string |  |  |
| `abAt1Inputs.ccpcThroughout.confirmed` | boolean |  |  |
| `abAt1Inputs.ccpcThroughout.evidenceRef` | string |  |  |
| `abAt1Inputs.ccpcThroughout.filedOn` | null \| string |  |  |
| `abAt1Inputs.ccpcThroughout.observedOn` | string |  |  |
| `abAt1Inputs.ccpcThroughout.value` | boolean \| null |  |  |
| `abAt1Inputs.creditClaims` | object |  |  |
| `abAt1Inputs.discretionaryAccounts` | object |  |  |
| `abAt1Inputs.discretionaryAccounts.accounts` | array |  |  |
| `abAt1Inputs.discretionaryAccounts.accounts[]` | object |  |  |
| `abAt1Inputs.discretionaryAccounts.accounts[].albertaAmount` | string |  |  |
| `abAt1Inputs.discretionaryAccounts.accounts[].albertaCurrency` | null \| string |  |  |
| `abAt1Inputs.discretionaryAccounts.accounts[].confirmed` | boolean |  |  |
| `abAt1Inputs.discretionaryAccounts.accounts[].evidenceRef` | string |  |  |
| `abAt1Inputs.discretionaryAccounts.accounts[].federalAmount` | string |  |  |
| `abAt1Inputs.discretionaryAccounts.accounts[].federalCurrency` | null \| string |  |  |
| `abAt1Inputs.discretionaryAccounts.accounts[].id` | string |  |  |
| `abAt1Inputs.discretionaryAccounts.accounts[].kind` | string |  |  |
| `abAt1Inputs.discretionaryAccounts.accounts[].observedOn` | string |  |  |
| `abAt1Inputs.discretionaryAccounts.accounts[].predecessorId` | null \| string |  |  |
| `abAt1Inputs.discretionaryAccounts.accounts[].stage` | string |  |  |
| `abAt1Inputs.discretionaryAccounts.complete` | boolean \| null |  |  |
| `abAt1Inputs.discretionaryAccounts.confirmed` | boolean |  |  |
| `abAt1Inputs.discretionaryAccounts.evidenceRef` | string |  |  |
| `abAt1Inputs.discretionaryAccounts.federalInputFingerprint` | null \| string |  |  |
| `abAt1Inputs.discretionaryAccounts.incomeAndLossHistoryIdentical` | boolean \| null |  |  |
| `abAt1Inputs.discretionaryAccounts.observedOn` | string |  |  |
| `abAt1Inputs.discretionaryAccounts.predecessorsReviewed` | boolean \| null |  |  |
| `abAt1Inputs.discretionaryAccounts.preparationInputFingerprint` | null \| string |  | Binds the Alberta/federal account comparison to the current optional preparation inputs. Copy the current determination fingerprint when the comparison is reviewed; a changed workpaper invalidates the old review. |
| `abAt1Inputs.federalT2Filed` | object |  |  |
| `abAt1Inputs.federalT2Filed.certificateRef` | string |  |  |
| `abAt1Inputs.federalT2Filed.confirmed` | boolean |  |  |
| `abAt1Inputs.federalT2Filed.evidenceRef` | string |  |  |
| `abAt1Inputs.federalT2Filed.filedOn` | null \| string |  |  |
| `abAt1Inputs.federalT2Filed.observedOn` | string |  |  |
| `abAt1Inputs.federalT2Filed.value` | boolean \| null |  |  |
| `abAt1Inputs.incomeHistory` | object |  |  |
| `abAt1Inputs.incomeHistory.albertaTaxableIncome` | string |  |  |
| `abAt1Inputs.incomeHistory.complete` | boolean \| null |  |  |
| `abAt1Inputs.incomeHistory.confirmed` | boolean |  |  |
| `abAt1Inputs.incomeHistory.currency` | null \| string |  |  |
| `abAt1Inputs.incomeHistory.evidenceRef` | string |  |  |
| `abAt1Inputs.incomeHistory.federalRevision` | string |  |  |
| `abAt1Inputs.incomeHistory.federalTaxableIncome` | string |  |  |
| `abAt1Inputs.incomeHistory.observedOn` | string |  |  |
| `abAt1Inputs.incomeHistory.subsequentYearLossDeducted` | string |  |  |
| `abAt1Inputs.incomeHistory.subsequentYearOptionExcluded` | string |  |  |
| `abAt1Inputs.periodEnd` | string |  |  |
| `abAt1Inputs.periodStart` | string |  |  |
| `abAt1Inputs.permanentEstablishments` | object |  |  |
| `abAt1Inputs.permanentEstablishments.complete` | boolean \| null |  |  |
| `abAt1Inputs.permanentEstablishments.confirmed` | boolean |  |  |
| `abAt1Inputs.permanentEstablishments.evidenceRef` | string |  |  |
| `abAt1Inputs.permanentEstablishments.locations` | array |  |  |
| `abAt1Inputs.permanentEstablishments.locations[]` | object |  |  |
| `abAt1Inputs.permanentEstablishments.locations[].basis` | string |  |  |
| `abAt1Inputs.permanentEstablishments.locations[].confirmed` | boolean |  |  |
| `abAt1Inputs.permanentEstablishments.locations[].evidenceRef` | string |  |  |
| `abAt1Inputs.permanentEstablishments.locations[].facts` | object |  |  |
| `abAt1Inputs.permanentEstablishments.locations[].fromDate` | string |  |  |
| `abAt1Inputs.permanentEstablishments.locations[].id` | string |  |  |
| `abAt1Inputs.permanentEstablishments.locations[].jurisdiction` | string |  |  |
| `abAt1Inputs.permanentEstablishments.locations[].observedOn` | string |  |  |
| `abAt1Inputs.permanentEstablishments.locations[].toDate` | string |  |  |
| `abAt1Inputs.permanentEstablishments.observedOn` | string |  |  |
| `abAt1Inputs.refund` | object |  |  |
| `abAt1Inputs.refund.albertaPayments` | string |  |  |
| `abAt1Inputs.refund.albertaTax` | string |  |  |
| `abAt1Inputs.refund.appliedToOtherLiabilities` | string |  |  |
| `abAt1Inputs.refund.confirmed` | boolean |  |  |
| `abAt1Inputs.refund.currency` | null \| string |  |  |
| `abAt1Inputs.refund.evidenceRef` | string |  |  |
| `abAt1Inputs.refund.observedOn` | string |  |  |
| `abAt1Inputs.refund.otherCredits` | string |  |  |
| `abAt1Inputs.refund.reconciled` | boolean \| null |  |  |
| `abAt1Inputs.refund.refundEntitlement` | string |  |  |
| `abAt1Inputs.registeredCharityThroughout` | object |  |  |
| `abAt1Inputs.registeredCharityThroughout.certificateRef` | string |  |  |
| `abAt1Inputs.registeredCharityThroughout.confirmed` | boolean |  |  |
| `abAt1Inputs.registeredCharityThroughout.evidenceRef` | string |  |  |
| `abAt1Inputs.registeredCharityThroughout.filedOn` | null \| string |  |  |
| `abAt1Inputs.registeredCharityThroughout.observedOn` | string |  |  |
| `abAt1Inputs.registeredCharityThroughout.value` | boolean \| null |  |  |
| `abAt1Inputs.revenue` | object |  |  |
| `abAt1Inputs.revenue.complete` | boolean \| null |  |  |
| `abAt1Inputs.revenue.confirmed` | boolean |  |  |
| `abAt1Inputs.revenue.currency` | null \| string |  |  |
| `abAt1Inputs.revenue.evidenceRef` | string |  |  |
| `abAt1Inputs.revenue.observedOn` | string |  |  |
| `abAt1Inputs.revenue.statements` | array |  |  |
| `abAt1Inputs.revenue.statements[]` | object |  |  |
| `abAt1Inputs.revenue.statements[].accountIds` | array |  |  |
| `abAt1Inputs.revenue.statements[].accountIds[]` | string |  |  |
| `abAt1Inputs.revenue.statements[].confirmed` | boolean |  |  |
| `abAt1Inputs.revenue.statements[].evidenceRef` | string |  |  |
| `abAt1Inputs.revenue.statements[].grossRevenue` | string |  |  |
| `abAt1Inputs.revenue.statements[].id` | string |  |  |
| `abAt1Inputs.revenue.statements[].kind` | string |  |  |
| `abAt1Inputs.revenue.statements[].observedOn` | string |  |  |
| `abAt1Inputs.reversal` | object |  |  |
| `abAt1Inputs.reversal.believedExempt` | boolean \| null |  |  |
| `abAt1Inputs.reversal.confirmed` | boolean |  |  |
| `abAt1Inputs.reversal.determinedNotExemptOn` | null \| string |  |  |
| `abAt1Inputs.reversal.evidenceRef` | string |  |  |
| `abAt1Inputs.reversal.normalReassessmentExpiresOn` | null \| string |  |  |
| `abAt1Inputs.reversal.observedOn` | string |  |  |
| `abAt1Inputs.reversal.traReceivedOn` | null \| string |  |  |
| `abAt1Inputs.schemaVersion` | number |  |  |
| `abAt1Inputs.section35Exempt` | object |  |  |
| `abAt1Inputs.section35Exempt.certificateRef` | string |  |  |
| `abAt1Inputs.section35Exempt.confirmed` | boolean |  |  |
| `abAt1Inputs.section35Exempt.evidenceRef` | string |  |  |
| `abAt1Inputs.section35Exempt.filedOn` | null \| string |  |  |
| `abAt1Inputs.section35Exempt.observedOn` | string |  |  |
| `abAt1Inputs.section35Exempt.value` | boolean \| null |  |  |
| `abAt1Inputs.traOfficeCalendarReviewed` | object |  |  |
| `abAt1Inputs.traOfficeCalendarReviewed.certificateRef` | string |  |  |
| `abAt1Inputs.traOfficeCalendarReviewed.confirmed` | boolean |  |  |
| `abAt1Inputs.traOfficeCalendarReviewed.evidenceRef` | string |  |  |
| `abAt1Inputs.traOfficeCalendarReviewed.filedOn` | null \| string |  |  |
| `abAt1Inputs.traOfficeCalendarReviewed.observedOn` | string |  |  |
| `abAt1Inputs.traOfficeCalendarReviewed.value` | boolean \| null |  |  |
| `abAt1Inputs.traOfficeClosedDates` | array |  |  |
| `abAt1Inputs.traOfficeClosedDates[]` | string |  |  |
| `accounts` | array |  | The trial balance: a JSON array of account objects, read by every schedule that classifies or sums accounts. Omit it when the return carries no trial balance; null is a malformed container and is refused, as is any element that is not an object. Each row's members are declared by the schedules that read them. |
| `accounts[]` | object |  | One trial-balance account row. Its members are declared by the schedules that read them; a row that is not an object is refused. |
| `aocPropertyDesignations` | array \| null |  | Per-property ITA paragraph 111(4)(e) acquisition-of-control designations for depreciable property. Each row identifies the CCA class and property and supplies its fair market value, capital cost, and designated amount; omit the array only when no such designation is made. |
| `aocPropertyDesignations[]` | object |  | Per-property ITA paragraph 111(4)(e) acquisition-of-control designations for depreciable property. Each row identifies the CCA class and property and supplies its fair market value, capital cost, and designated amount; omit the array only when no such designation is made. |
| `aocPropertyDesignations[].capitalCost` | number \| string |  |  |
| `aocPropertyDesignations[].designatedAmount` | number \| string |  | The amount designated under ITA 111(4)(e) for the depreciable property, read with capitalCost as its cost. A row stating designated_proceeds, designatedProceeds or acb is refused naming designatedAmount or capitalCost. |
| `aocPropertyDesignations[].subsection111_5_1WouldApply` | boolean |  |  |
| `daysInYear` | null \| number \| string |  | Number of days in the taxation year, as a positive whole number, driving the ITA s.125(5)(b) short-year proration of the business limit. The third member of the canonical taxation-period trio with fiscalStart and fiscalEnd: all three are mandatory whenever the request reaches Part I through its dependency closure, which most targets do. A missing member is refused before any computation, and a day count that disagrees with the two dates is an error. |
| `deemedYearEndEvents` | array \| boolean \| null \| number \| object \| string |  | Array of already-proved deemed year-end event objects (eventType plus its ISO event date). The engine projects s.149 status-change events onto post-event basis continuity and reads s.40(3.4)(b)(ii)/(iii) suspended-loss revival events. An emigration event also carries allPropertiesIncluded, propertyRegisterEvidence and propertyRows for the s.128.1(4)(b)/(c) departure-year computation. Each property states its identity, ownership, tax character, FMV, tax cost and valuation source; capital/depreciable rows carry Schedule 6 facts, depreciable rows carry capital cost, class UCC and Schedule 8 facts, and resource rows identify their Schedule 12 pool. Missing facts hold the return and post no partial register. An entry records a proved filing event; it does not establish one. Members are read under these camelCase names only: an event or row member stated under another spelling (for example event_date, date or property_rows) is refused, naming the member to send. |
| `deemedYearEndEvents[]` | array \| boolean \| null \| number \| object \| string |  | One already-proved deemed year-end event. An emigration event carries the complete s.128.1(4)(b)/(c) property register; its departure-year dispositions reach Schedules 6, 8, 12 and 1 and its FMV total supplies Schedule 97's s.219.1 element A. Reacquisition belongs to the following period. Missing character, cost, valuation or pool facts hold the return. |
| `engagementPeriods` | array \| null |  | Taxation-period history as an array of objects containing id, periodStart and yearEnd, with dates in YYYY-MM-DD form. Schedule 31 uses it to order prior periods, and Schedule 54 and pool tracking use it to find a prior period start from its year-end. Omitted, empty or malformed history does not establish a usable period sequence; dependent history checks remain unresolved. A period superseded by an amendment states amendedByTaxYearId and is not read as a second period. A period stating taxYearId, period_start or fiscalStart, year_end or fiscalEnd, or amended_by_tax_year_id is refused, naming id, periodStart, yearEnd or amendedByTaxYearId. |
| `engagementPeriods[]` | object |  | Taxation-period history as an array of objects containing id, periodStart and yearEnd, with dates in YYYY-MM-DD form. Schedule 31 uses it to order prior periods, and Schedule 54 uses it to find a prior period start from its year-end. Omitted, empty or malformed history does not establish a usable period sequence; dependent history checks remain unresolved. A period superseded by an amendment states amendedByTaxYearId and is not read as a second period. A period stating taxYearId, period_start or fiscalStart, year_end or fiscalEnd, or amended_by_tax_year_id is refused, naming id, periodStart, yearEnd or amendedByTaxYearId. |
| `fiscalEnd` | null \| string |  | The last day of the taxation year in ISO YYYY-MM-DD form, which bounds every disposition date. Send it with fiscalStart and daysInYear: the three are the canonical taxation-period trio, and all three are mandatory whenever the request reaches Part I through its dependency closure. Strict YYYY-MM-DD, and not before fiscalStart. |
| `fiscalStart` | null \| string |  | The first day of the taxation year (ISO YYYY-MM-DD). With fiscalEnd and daysInYear it is the canonical taxation-period trio, and all three are mandatory whenever the request reaches Part I through its dependency closure — the request is refused before any computation when one is missing. The bounds also drive Schedule 8's Reg 1100(3) short-year CCA proration and the Reg 1104(3.5)(b) immediate-expensing limit proration. |
| `functionalCurrencyContext` | null \| object |  | The functional-currency election sidecar for the taxation year, used to restate statutory dollar thresholds under ITA s.261(5)(b). Send it only for a functional-currency filer; it carries reportingCurrency, periodStart and a firstDayRate object with rate, spotRateSource and firstDayDate. Statutory comparisons use the unrounded conversion. |
| `gifiStatementCoverage` | array \| boolean \| null \| number \| object \| string |  | Statement-coverage evidence for the GIFI financial statements. The engine's coverage check reads it on every computation and answers a finding when it is not the expected object. |
| `incomeStatementFlags` | object |  |  |
| `isCCPC` | boolean \| null |  | The corporation was a Canadian-controlled private corporation (ITA s.125(7) definition) throughout the taxation year. |
| `pinnedFormRevisions` | null \| object |  | Map from form identifiers such as S8 or T2 to nonempty CRA footer revision codes. Each pin selects the form revision for computation; omission leaves selection to the registered year rules. Invalid or unsupported pins fail rather than silently switching revisions. Saved-engagement scenarios reserve this map to the saved return and do not allow caller overrides. |
| `priorTaxYearEnd` | null \| string |  |  |
| `schedule100` | null \| object |  |  |
| `schedule100.businessNumber` | null \| string |  | 9-digit BN or 15-char RC account (e.g. "123456789RC0001"). |
| `schedule101` | null \| object |  |  |
| `schedule101.businessNumber` | null \| string |  | 9-digit BN or 15-char RC account (e.g. "123456789RC0001"). |
| `schedule101.isWindupSuccessor` | boolean \| null |  | s.88(1) wind-up successor (opening at wind-up effective date). |
| `schedule125` | null \| object |  |  |
| `schedule125.businessNumber` | null \| string |  | 9-digit BN or 15-char RC account (e.g. "123456789RC0001"). |
| `schedule125.isFinancialInstitution` | boolean \| null |  | Bank / credit union / trust — specialised GIFI codes apply. |
| `schedule125.isInsuranceCorp` | boolean \| null |  | RC4088 p.5 insurance carve-out — file F/S as PDF instead. |
| `schedule130` | null \| object |  | Schedule 130 (EIFEL) practitioner-entered blob — feeds the schedule130 batch node, whose result posts S1 lines 251/252. |
| `schedule18` | null \| object |  | Schedule 18 Federal and Provincial/Territorial Capital Gains Refund input object. Its corporationType identifies the investment or mutual-fund corporation category used by refund and related status calculations. Omission supplies no Schedule 18 category or refund inputs; other answered return facts may still determine the applicable status. |
| `schedule20` | null \| object |  |  |
| `schedule23` | null \| object |  | Schedule 23 associated-CCPC business-limit agreement input object, including corporation rows and any third-corporation election details. It supports allocation to the filing corporation and reconciliation of association facts. Omission supplies no agreement; an affirmative jacket box 160 without a computed agreement leaves the SBD allocation unresolved. |
| `schedule23.rows` | array \| null |  | Associated corporations and their business-limit allocations, in the order entered on Schedule 23. An imported return's own allocation table can seed this roster while every row is still blank; a preceding year's table seeds the roster and the association codes only, because ITA 125(3) requires a fresh agreement each calendar year. |
| `schedule23.rows[]` | object |  |  |
| `schedule24` | null \| object |  | Schedule 24 First-Time Filer after Incorporation, Amalgamation, or Winding-up of a Subsidiary input object. Supply the operation code and applicable predecessor or subsidiary rows. Omission supplies no predecessor event roster or operation-code status; the jacket and authenticated continuity still determine which first-year and reorganization evidence is required. |
| `schedule24.filingTriggers` | array \| null |  | The list of first-filing events covered by Schedule 24: incorporation, amalgamation or the winding-up of a subsidiary into its parent under section 88. Send a list even for one event; a bare string is refused. |
| `schedule24.filingTriggers[]` | string |  | One entry in the stated collection. |
| `schedule24.operationCode` | null \| string |  | Part 1, box 100: operation type for a corporation filing for the first time after incorporation or amalgamation. |
| `schedule25` | null \| object |  | Schedule 25 Investment in Foreign Affiliates input object, including hasForeignAffiliates and affiliateRows. It supplies the affiliate roster used by foreign-affiliate analysis and related schedules. Omission adds no input roster; a computed Schedule 25 may supply one, otherwise affiliate presence remains unknown rather than an answered no. |
| `schedule28` | null \| object |  | Schedule 28 Election not to be Associated Through a Third Corporation input object, including third-corporation facts, otherCorps and the election answers. It supplies election evidence and reconciles the association roster. Omission supplies no Schedule 28 election or roster; another valid source must establish any claimed election. |
| `schedule28.otherCorps` | array \| null |  | Corporations that would otherwise be deemed associated with each other through the third corporation. The form permits additional schedules when more space is needed. |
| `schedule28.otherCorps[]` | object |  |  |
| `schedule29` | null \| object |  |  |
| `schedule3` | array \| boolean \| null \| number \| object \| string |  |  |
| `schedule31` | null \| object |  | Schedule 31 (Investment Tax Credit, s.127) practitioner blob. A result is emitted only when the blob is present, so an unopened form never blocks export. |
| `schedule38` | null \| object |  | Schedule 38 Part VI Tax on Capital of Financial Institutions input object. Its capital and institution facts support the federal calculation, T2 line 720 and provincial financial-institution capital-tax inputs. Omission supplies no Schedule 38 prepass or fallback identity facts; applicable return triggers still require the relevant facts. |
| `schedule38.hasAcquisitionOfControlThisYear` | boolean \| null \| number \| string |  | s.190.1(6) AoC restriction on unused-credit carryover (s.111(5) same-or-similar-business test, NOT s.111(5.1)). |
| `schedule38.hasFunctionalCurrencyElectionS261` | boolean \| null \| number \| string |  | Functional-currency election under s.261 — translate the $1B fixed amount under s.261(5)(b) at the first-day relevant spot rate. |
| `schedule38.isAuthorizedForeignBank` | boolean \| null \| number \| string |  | Authorized foreign bank — s.190.13(d) 10%-of-RWA capital path. |
| `schedule38.isBank` | boolean \| null |  | s.190(1)(a) — bank? |
| `schedule38.isDepositTakingMortgageLender` | boolean \| null \| number \| string |  | s.190(1)(c) — deposit-taking mortgage lender? |
| `schedule38.isHoldcoUnderS190_1_e` | boolean \| null \| number \| string |  | s.190(1)(e) — holdco with all/substantially-all assets in shares or debt of related (a)-(e) corps (CRA admin practice ≥90% of FMV). |
| `schedule38.isLifeInsuranceCorpInCanada` | boolean \| null |  | s.190(1)(d) — life insurance corp carrying on business in Canada? |
| `schedule38.isTrustCorporation` | boolean \| null \| number \| string |  | s.190(1)(b) — authorized to offer trustee services to the public? |
| `schedule38.relatedSolelyViaCrownControl` | boolean \| null \| number \| string |  | s.190.15(6)(a) — related SOLELY because of Crown control (deemed NOT related for s.190.14/190.15). |
| `schedule38.relatedSolelyViaS251_5_b_Right` | boolean \| null \| number \| string |  | s.190.15(6)(b) — related SOLELY via a s.251(5)(b) right. |
| `schedule38.rightAcquiredForAvoidancePurpose` | boolean \| null \| number \| string |  | s.190.15(6) closing exception: was ONE OF THE MAIN PURPOSES for acquiring the s.251(5)(b) right to avoid a limitation on the amount of a corporation's capital deduction? Avoidance need only be among the main purposes, not the predominant one. Yes treats the right as exercised, so the corporations stay related for the s.190.15 capital deduction. It does not restore relatedness for s.190.14. Required whenever relatedSolelyViaS251_5_b_Right is true: a blank withholds the deeming rather than granting the $1B standalone capital deduction. |
| `schedule43` | null \| object |  | Schedule 43 inputs for Parts IV.1 and VI.1 tax, dividend allowances, elections and related-corporation transfers. |
| `schedule46` | null \| object |  | Part II tobacco manufacturing facts and evidence, retained in schedule_46. Omit or null when unopened. |
| `schedule49` | null \| object |  | Schedule 49 agreement and associated-corporation roster, including expenditure-limit allocation rows and rosterComplete. It supports the Schedule 31 SR&ED expenditure limit and associated-group reconciliation. Omission supplies no agreement or complete-roster confirmation; an associated claim still needs its allocation. |
| `schedule49.rows` | array \| null |  | Rows of associated corporations in the group (CCPCs + non-CCPCs). |
| `schedule49.rows[]` | object |  |  |
| `schedule5` | null \| object |  | The Schedule 5 input blob holding the provincial and territorial allocation answers. Omit it when the corporation sends no Schedule 5 input. |
| `schedule5.co17PassThrough` | array \| boolean \| null \| number \| object \| string |  |  |
| `schedule5.quebecPreparation` | null \| object |  | Independent Quebec CO-17 preparation selections, kept apart from prepared CO-17 boxes. Partial drafts are accepted; omit it or send null when it was not opened. Each populated group holds Schedule 5 with an error until its Quebec calculation exists, including a group whose only entry is an explicit zero. |
| `schedule5.quebecPreparation.currency` | null \| string |  | Currency of the entered Quebec amounts. Only CAD is accepted; null or an empty string leaves it unanswered. |
| `schedule5.quebecPreparation.donations` | null \| object |  | Quebec donation and gift deduction selections, each an exact entered amount, with the donation worksheet's choices on sharing the federal opening balances. Null or an empty object is unopened. Any populated member, including zero or an explicit choice, holds Schedule 5 until the Quebec donation calculation exists. |
| `schedule5.quebecPreparation.donations.charitable` | null \| string |  | Charitable donations amount selected for the Quebec deduction, as exact nonnegative decimal text with at most 12 decimal places. Null or an empty string is unanswered. An entered amount, including zero, is a selection; it does not establish an allowable deduction. |
| `schedule5.quebecPreparation.donations.culturalProperty` | null \| string |  | Certified cultural property gifts amount selected for the Quebec deduction, as exact nonnegative decimal text with at most 12 decimal places. Null or an empty string is unanswered. An entered amount, including zero, is a selection; it does not establish an allowable deduction. |
| `schedule5.quebecPreparation.donations.ecologicalLand` | null \| string |  | Certified ecologically sensitive land gifts amount selected for the Quebec deduction, as exact nonnegative decimal text with at most 12 decimal places. Null or an empty string is unanswered. An entered amount, including zero, is a selection; it does not establish an allowable deduction. |
| `schedule5.quebecPreparation.donations.medicine` | null \| string |  | Gifts of medicine amount selected for the Quebec deduction, as exact nonnegative decimal text with at most 12 decimal places. Null or an empty string is unanswered. An entered amount, including zero, is a selection; it does not establish an allowable deduction. |
| `schedule5.quebecPreparation.donations.musicalInstruments` | null \| string |  | Gifts of musical instruments amount selected for the Quebec deduction, as exact nonnegative decimal text with at most 12 decimal places. Null or an empty string is unanswered. An entered amount, including zero, is a selection; it does not establish an allowable deduction. |
| `schedule5.quebecPreparation.donations.useFederalCulturalPropertyOpening` | boolean \| null \| string |  | Whether the Quebec certified cultural property gifts continuity shares the federal opening balance. Send true or false; null or an empty string is unanswered, which is not No. Either answer imports no balance and keeps the donation group held. |
| `schedule5.quebecPreparation.donations.useFederalDonationsOpening` | boolean \| null \| string |  | Whether the Quebec charitable donations continuity shares the federal opening balance. Send true or false; null or an empty string is unanswered, which is not No. Either answer imports no balance and keeps the donation group held. |
| `schedule5.quebecPreparation.donations.useFederalEcologicalLandOpening` | boolean \| null \| string |  | Whether the Quebec ecologically sensitive land gifts continuity shares the federal opening balance. Send true or false; null or an empty string is unanswered, which is not No. Either answer imports no balance and keeps the donation group held. |
| `schedule5.quebecPreparation.donations.useFederalMedicineOpening` | boolean \| null \| string |  | Whether the Quebec gifts of medicine continuity shares the federal opening balance. Send true or false; null or an empty string is unanswered, which is not No. Either answer imports no balance and keeps the donation group held. |
| `schedule5.quebecPreparation.incomeAdjustments` | null \| object |  | Signed corrections in computing Quebec net income for tax purposes (CO-17.A.1), entered by printed category code, with the text naming the other addition and deduction. Null or an empty object is unopened. Any entered correction, including zero, holds Schedule 5 until the Quebec net-income calculation exists. |
| `schedule5.quebecPreparation.incomeAdjustments.additions` | null \| object |  | Signed Quebec net-income additions keyed by printed category code; 299 is the other category. Each value is exact decimal text with at most 12 decimal places; null or an empty string leaves that category unanswered. An undeclared code is refused. A correction is not a packed transfer row and imports no computed amount. |
| `schedule5.quebecPreparation.incomeAdjustments.deductions` | null \| object |  | Signed Quebec net-income deductions keyed by printed category code; 299 is the other category. Each value is exact decimal text with at most 12 decimal places; null or an empty string leaves that category unanswered. An undeclared code is refused. A correction is not a packed transfer row and imports no computed amount. |
| `schedule5.quebecPreparation.incomeAdjustments.otherAdditionDescription` | null \| string |  | Text naming the Quebec net-income addition entered under the other category, code 299. |
| `schedule5.quebecPreparation.incomeAdjustments.otherDeductionDescription` | null \| string |  | Text naming the Quebec net-income deduction entered under the other category, code 299. |
| `schedule5.quebecPreparation.losses` | null \| object |  | Quebec loss deduction selections, each an exact entered amount, with the loss worksheet's choices on sharing the federal opening balances of farm, restricted farm and listed personal property losses. Null or an empty object is unopened. Any populated member, including zero or an explicit choice, holds Schedule 5 until the Quebec loss calculation exists. |
| `schedule5.quebecPreparation.losses.capital` | null \| string |  | Capital loss amount selected for deduction in Quebec, as exact nonnegative decimal text with at most 12 decimal places. Null or an empty string is unanswered. An entered amount, including zero, is a selection; it does not establish an allowable deduction. |
| `schedule5.quebecPreparation.losses.farm` | null \| string |  | Farm loss amount selected for deduction in Quebec, as exact nonnegative decimal text with at most 12 decimal places. Null or an empty string is unanswered. An entered amount, including zero, is a selection; it does not establish an allowable deduction. |
| `schedule5.quebecPreparation.losses.listedPersonalProperty` | null \| string |  | Listed personal property loss amount selected for deduction in Quebec, as exact nonnegative decimal text with at most 12 decimal places. Null or an empty string is unanswered. An entered amount, including zero, is a selection; it does not establish an allowable deduction. |
| `schedule5.quebecPreparation.losses.nonCapital` | null \| string |  | Non-capital loss amount selected for deduction in Quebec, as exact nonnegative decimal text with at most 12 decimal places. Null or an empty string is unanswered. An entered amount, including zero, is a selection; it does not establish an allowable deduction. |
| `schedule5.quebecPreparation.losses.restrictedFarm` | null \| string |  | Restricted farm loss amount selected for deduction in Quebec, as exact nonnegative decimal text with at most 12 decimal places. Null or an empty string is unanswered. An entered amount, including zero, is a selection; it does not establish an allowable deduction. |
| `schedule5.quebecPreparation.losses.useFederalFarmOpening` | boolean \| null \| string |  | Whether the Quebec farm loss continuity shares the federal opening balance. Send true or false; null or an empty string is unanswered, which is not No. Either answer imports no balance and keeps the loss group held. |
| `schedule5.quebecPreparation.losses.useFederalListedPersonalPropertyOpening` | boolean \| null \| string |  | Whether the Quebec listed personal property loss continuity shares the federal opening balance. Send true or false; null or an empty string is unanswered, which is not No. Either answer imports no balance and keeps the loss group held. |
| `schedule5.quebecPreparation.losses.useFederalRestrictedFarmOpening` | boolean \| null \| string |  | Whether the Quebec restricted farm loss continuity shares the federal opening balance. Send true or false; null or an empty string is unanswered, which is not No. Either answer imports no balance and keeps the loss group held. |
| `schedule5.quebecPreparation.periodEnd` | null \| string |  | End of the Quebec fiscal period as a complete ISO date (YYYY-MM-DD). Null or an empty string leaves it unanswered. It cannot fall before periodStart. |
| `schedule5.quebecPreparation.periodStart` | null \| string |  | Start of the Quebec fiscal period as a complete ISO date (YYYY-MM-DD). Null or an empty string leaves it unanswered. It cannot fall after periodEnd. |
| `schedule5.quebecPreparation.reserveChoices` | null \| object |  | Choices on whether the Quebec reserve continuities use the federal reserve openings. Null or an empty object is unopened. Either explicit answer imports no federal balance and holds Schedule 5 until the Quebec reserve calculation exists. |
| `schedule5.quebecPreparation.reserveChoices.useFederalCapitalGainsReserveOpenings` | boolean \| null \| string |  | Whether the Quebec capital gains reserves use the same openings as the federal capital gains reserves. Send true or false; null or an empty string is unanswered, which is not No. Either answer imports no balance. |
| `schedule5.quebecPreparation.reserveChoices.useFederalFinancialStatementReserveOpenings` | boolean \| null \| string |  | Whether the Quebec reserves taken from the financial statements use the same openings as the federal ones. Send true or false; null or an empty string is unanswered, which is not No. Either answer imports no balance. |
| `schedule5.quebecPreparation.reserveChoices.useFederalReserveOpenings` | boolean \| null \| string |  | Whether the Quebec reserves use the same openings as the federal reserves. Send true or false; null or an empty string is unanswered, which is not No. Either answer imports no balance. |
| `schedule5.quebecPreparation.specialTaxEntries` | null \| object |  | Quebec special-tax amounts and their write-off amounts, entered by printed category code. Null or an empty object is unopened. Any entered amount, including zero, holds Schedule 5 until the Quebec special-tax calculation and its settlement exist. |
| `schedule5.quebecPreparation.specialTaxEntries.taxAmounts` | null \| object |  | Signed Quebec special-tax amounts keyed by printed category code 1 to 102, written without leading zeros. Each value is exact decimal text with at most 12 decimal places; null or an empty string leaves that category unanswered. Any other key, including a total, is refused. Kept separate from write-off amounts. |
| `schedule5.quebecPreparation.specialTaxEntries.writeOffAmounts` | null \| object |  | Signed Quebec special-tax write-off amounts keyed by the same printed category code 1 to 102, written without leading zeros. Each value is exact decimal text with at most 12 decimal places; null or an empty string leaves that category unanswered. Any other key, including a total, is refused. |
| `schedule50` | null \| object |  |  |
| `schedule50.rows` | array \| null |  | Current T4012 says to provide a maximum of the 10 top shareholders. Empty rows (all fields null) are allowed and remain no-ops. Rows beyond 10 trigger roster review; Filemark does not infer a supplementary- attachment procedure from the printed-grid capacity. |
| `schedule50.rows[]` | object |  |  |
| `schedule510` | null \| object |  | Ontario Schedule 510 corporate minimum tax inputs, including assets, revenue, association facts and loss or credit continuity. When omitted, the engine still tests CMT liability if Schedule 5 establishes an Ontario permanent establishment; missing required facts remain unresolved. |
| `schedule510.schedule512` | null \| object |  | Ontario Schedule 512 special additional tax inputs for a life insurance corporation, carrying the capital, reserve-liability, residence and related-group facts the tax is computed from. Under the Taxation Act, 2007 (Ontario), Sched. A, s.63, the tax is 1.25 per cent of taxable paid-up capital prorated by the days in the year over 365, less the Division B and Division C tax for the year. Omission supplies no Schedule 512 input; for a life insurance corporation carrying on business in Ontario the tax then stays unresolved rather than nil. |
| `schedule510.schedule512.isLifeInsuranceCorporation` | boolean \| null |  |  |
| `schedule55` | null \| object |  |  |
| `schedule56` | null \| object |  |  |
| `schedule63` | null \| object |  |  |
| `schedule67` | null \| object |  |  |
| `schedule67.hadAmalgamationIn2020Or2021` | boolean \| null \| number \| string |  | Had an amalgamation in 2020 or 2021 → predecessor TI must be included in line 200/210 per Note 1. |
| `schedule67.hadWindupIn2020Or2021` | boolean \| null \| number \| string |  | Had a wind-up in 2020 or 2021 → subsidiary TI must be included in line 200/210 per Note 1. |
| `schedule67.hasMultiple2022TaxYears` | boolean \| null \| number \| string |  | Corp had multiple 2022 tax years → bullet 3 instructs to use the LATEST 2022 TY. |
| `schedule67.isBank` | boolean \| null |  | Is this corp a bank? (Per Bank Act + s.190(1).) |
| `schedule67.isFinancialInstitutionRelatedToBankOrLifeInsurer` | boolean \| null \| number \| string |  | Is this corp a financial institution per s.190(1) that is RELATED to a bank or life-insurance corp carrying on business in Canada? |
| `schedule67.isLifeInsuranceCorpInCanada` | boolean \| null |  | Is this corp a life insurance corporation carrying on business in Canada? (Per s.190(1).) |
| `schedule67.isNonResident` | boolean \| null \| number \| string |  | Non-resident corp → TI substituted with "taxable income earned in Canada" per Note 1. |
| `schedule67.wasBankOrLifeInsurerGroupMemberInA2021TaxYear` | boolean \| null \| number \| string |  | Was this corp "a bank or life insurer group member at any time during a 2021 taxation year"? (s.191.5(2) verbatim.) The Part VI.2 charge exists only if yes — a corp that first became a bank in 2022 answers the three flags above "yes" and owes nothing. Engine fails closed (error + missing_required) on null; false → nil charge for all five instalment years. |
| `schedule68` | null \| object |  |  |
| `schedule68.hasAntiAvoidanceAddbackS123_6_6` | boolean \| null \| number \| string |  | Anti-avoidance s.(6) addback applies. |
| `schedule68.hasFunctionalCurrencyElectionS261` | boolean \| null \| number \| string |  | Functional-currency election under s.261 — translate the $100M fixed amount under s.261(5)(b) at the first-day relevant spot rate. |
| `schedule68.isAmalgamationSuccessor` | boolean \| null \| number \| string |  | Amalgamation successor — distinct from S67/Part VI.2 rollover. |
| `schedule68.isAmendedAgreement` | boolean \| null \| number \| string |  | Box 075 — is this an amended agreement? |
| `schedule68.isBank` | boolean \| null |  | Para (a) — bank? |
| `schedule68.isFinancialInstitutionRelatedToBankOrLifeInsurer` | boolean \| null \| number \| string |  | Para (c) — FI per s.190(1) related to bank/life-insurer? |
| `schedule68.isHoldcoUnderS190_1_e` | boolean \| null \| number \| string |  | s.190(1)(e) holdco of bank/life-insurer subsidiary. |
| `schedule68.isLifeInsuranceCorpInCanada` | boolean \| null |  | Para (b) — life insurance corp carrying on business in Canada? |
| `schedule68.isNonResident` | boolean \| null \| number \| string |  | Non-resident corp → TIEC per Note 1. |
| `schedule68.isPCInsurer` | boolean \| null \| number \| string |  | P&C insurer (NOT s.190(1) FI unless related to bank/life-insurer). |
| `schedule68.isWindupSuccessor` | boolean \| null \| number \| string |  | Wind-up successor — same as amalgamation (no rollover). |
| `schedule71` | null \| object |  |  |
| `schedule72` | null \| object |  |  |
| `schedule78` | null \| object |  |  |
| `schedule89` | null \| object |  | Schedule 89 capital dividend account verification data, including filingCorpRows, predecessorRows and life-insurance policy details. The engine reconciles declared life-insurance proceeds with the canonical CDA calculation and reads successor continuity rows. Omission supplies neither those assertions nor predecessor continuity rows. |
| `schedule89.filingCorpRows` | array \| null |  |  |
| `schedule89.filingCorpRows[]` | object |  |  |
| `schedule89.lifeInsurancePolicy1` | null \| object |  |  |
| `schedule89.lifeInsurancePolicy2` | null \| object |  |  |
| `schedule89.predecessorRows` | array \| null |  |  |
| `schedule89.predecessorRows[]` | object |  |  |
| `schedule9` | null \| object |  | Schedule 9 related and associated corporations data. In the absence of an explicit association answer or other association evidence, its supported computed association finding can answer the Schedule 510 association question. Omission supplies no Schedule 9 fallback and does not itself establish that the corporation is unassociated. |
| `schedule9.rows` | array \| null |  | The printed form has 14 rows. Empty rows are no-ops. Filemark keeps row 15 and beyond; the `taxcycle` export carries them, and the generated package and the `taxprep` and `ifirm` exports stay blocked because the form prescribes no overflow carrier. |
| `schedule9.rows[]` | object |  |  |
| `schedule92` | null \| object |  |  |
| `t2Jacket` | null \| object |  | T2 jacket identification, filing-status, applicability and other answers used by the batch computation. In a saved-engagement scenario the answers merge into the saved jacket leaf by leaf: a section or box the scenario does not name keeps its saved answer (the imported boxes 070, 071 and 080 included), and an explicit null clears that one box. A section the saved jacket holds is sent as an object; null or any other value in its place is refused. |
| `t2Jacket.additionalInfo` | null \| object |  |  |
| `t2Jacket.additionalInfo.partXII4CreditTotal127_41` | array \| boolean \| null \| number \| object \| string |  |  |
| `t2Jacket.additionalInfo.productsOrServices` | array \| boolean \| null \| number \| object \| string |  |  |
| `t2Jacket.additionalInfo.section94_1OffshoreInvestmentFundPropertyApplies` | array \| boolean \| null \| number \| object \| string |  | Whether ITA 94.1 applies to offshore investment fund property the corporation held in the year, Yes or No. The T2 jacket asks it whenever line 259 (specified foreign property over CAN$100,000) is Yes or Schedule 21 reports foreign income, and holds the return until it is answered; a Yes needs the offshore investment fund property ledger, whose imputed income Schedule 1 adds. |
| `t2Jacket.additionalInfo.substantiveCCPCAnytime` | boolean \| null |  | T2 box 290: the corporation was a substantive CCPC (ITA s.248(1)) at any time in the taxation year; routes the general rate reduction worksheet and the dividend-pool regime. |
| `t2Jacket.addresses` | null \| object |  |  |
| `t2Jacket.addresses.headOffice` | null \| object |  |  |
| `t2Jacket.applicability` | null \| object |  |  |
| `t2Jacket.applicability.airQualityImprovementTaxCredit` | array \| boolean \| null \| number \| object \| string |  |  |
| `t2Jacket.applicability.associatedCCPC` | boolean \| null |  | T2 box 160: whether the corporation was associated with one or more other taxable Canadian corporations in the tax year. ITA 191.1(2) makes an associated corporation's Part VI.1 dividend allowance nil unless a subsection 191.1(3) agreement allocates it, so Schedule 43 withholds line 210 until this is answered. Null leaves it unanswered, which holds rather than assuming either answer. |
| `t2Jacket.applicability.cdnFilmVideoTC` | array \| boolean \| null \| number \| object \| string |  |  |
| `t2Jacket.applicability.controlledForeignAffiliates` | array \| boolean \| null \| number \| object \| string |  | Historical T2 jacket box 258 answer: the corporation owned or had an interest in a controlled foreign affiliate. |
| `t2Jacket.applicability.dividendsReceivedOrPaid` | array \| boolean \| null \| number \| object \| string |  |  |
| `t2Jacket.applicability.eifel18_2PartyOrElection` | boolean \| null |  |  |
| `t2Jacket.applicability.eligibleCapitalProperty` | array \| boolean \| null \| number \| object \| string |  | Historical T2 jacket box 210 answer: the corporation had eligible capital property, which Schedule 10 continued before 2017. |
| `t2Jacket.applicability.equityBuybackPartII2` | boolean \| null |  | T2 jacket applicability answer: the corporation had equity repurchases within Part II.2 (ITA s.183.3), so Schedule 56 applies. |
| `t2Jacket.applicability.fiRelatedGroupGrossPartVI` | array \| boolean \| null \| number \| object \| string |  |  |
| `t2Jacket.applicability.filmVideoServicesTC` | array \| boolean \| null \| number \| object \| string |  |  |
| `t2Jacket.applicability.foreignAffiliatesT1134` | boolean \| null |  |  |
| `t2Jacket.applicability.fuelChargeFarmersTC` | boolean \| null |  |  |
| `t2Jacket.applicability.nalNROver1M` | boolean \| null |  |  |
| `t2Jacket.applicability.nonArmsLengthNonResidentTransactions` | array \| boolean \| null \| number \| object \| string |  | Historical T2 jacket box 171 answer: the corporation had non-arm's length transactions with non-residents. |
| `t2Jacket.applicability.nonControlledForeignAffiliates` | array \| boolean \| null \| number \| object \| string |  | Historical T2 jacket box 256 answer: the corporation owned or had an interest in a non-controlled foreign affiliate. |
| `t2Jacket.applicability.nrCarryingOnBusiness` | array \| boolean \| null \| number \| object \| string |  |  |
| `t2Jacket.applicability.nrShareholders` | array \| boolean \| null \| number \| object \| string |  | Historical T2 jacket box 151 answer: the corporation had a non-resident shareholder. |
| `t2Jacket.applicability.nrShareholdersVoting` | array \| boolean \| null \| number \| object \| string |  |  |
| `t2Jacket.applicability.partIITobaccoSurtax` | array \| boolean \| null \| number \| object \| string |  | Historical T2 jacket box 249 answer: the corporation is liable for the Part II tobacco manufacturers' surtax, so Schedule 46 applies. |
| `t2Jacket.applicability.partIV1OrVI1Prefs` | boolean \| null |  | T2 box 243: whether the corporation paid or received dividends on taxable preferred shares or taxable RFI shares. A No answers the per-row taxable-preferred-share question for every dividend row that does not itself point at a preferred share; a Yes or a blank keeps the per-row question. The jacket reads this box permissively, and the reader's predicate is the whole domain: a boolean; 0 or 1 as an integer OR a float; or the word true or false in any mix of case with any surrounding whitespace. Everything else raises rather than answers, including "Yes", "No", "1", "0", "", 0.5, 2 and -1. |
| `t2Jacket.applicability.partVI1TransferAgreement` | array \| boolean \| null \| number \| object \| string |  |  |
| `t2Jacket.applicability.partVIFICapital` | array \| boolean \| null \| number \| object \| string |  |  |
| `t2Jacket.applicability.partXIII1Tax` | boolean \| null |  |  |
| `t2Jacket.applicability.partnershipMember` | boolean \| null |  |  |
| `t2Jacket.applicability.provCreditOrMultiJurisdiction` | boolean \| null |  |  |
| `t2Jacket.applicability.specifiedForeignPropertyOver100K` | array \| boolean \| null \| number \| object \| string |  | T2 line 259: whether the corporation owned or held specified foreign property whose total cost amount was more than CAN$100,000 at any time in the year (ITA 233.3), which makes Form T1135 due. Yes or No; a Yes also asks t2Jacket.additionalInfo.section94_1OffshoreInvestmentFundPropertyApplies, the offshore investment fund property question (ITA 94.1), and the T2 jacket is held until it is answered. |
| `t2Jacket.applicability.surtaxCredit` | array \| boolean \| null \| number \| object \| string |  | Historical T2 jacket box 237 answer: the corporation claims the unused surtax credit, so Schedule 37 applies. |
| `t2Jacket.applicability.taxableDividendsPaid` | boolean \| null |  |  |
| `t2Jacket.certification` | null \| object |  |  |
| `t2Jacket.certification.ccpcOneMonthExtension` | array \| boolean \| null \| number \| object \| string |  |  |
| `t2Jacket.filingStatus` | null \| object |  | T2 jacket filing-status answers, including the first return after incorporation, amalgamation or winding-up. |
| `t2Jacket.filingStatus.amalgamationQualifiesUnderSection87_1` | boolean \| null |  |  |
| `t2Jacket.filingStatus.aocDate` | array \| boolean \| null \| number \| object \| string |  |  |
| `t2Jacket.filingStatus.aocEffectiveDateTime` | null \| string |  | Actual local acquisition timestamp (065), required when electing out of ITA 256(9). Without the election the tax boundary is midnight; CCPC status still uses actual time. |
| `t2Jacket.filingStatus.ccpcStatusChangeCausedByAcquisitionOfControl` | boolean \| null |  | Whether the CCPC-status change was caused by an acquisition of control. True places the boundary under s.249(4) at the acquisition (s.256(9)) instead of s.249(3.1); unanswered blocks box 066. |
| `t2Jacket.filingStatus.ccpcStatusChangeEffectiveDateTime` | null \| string |  |  |
| `t2Jacket.filingStatus.firstYearAfterAmalgamation` | boolean \| null |  |  |
| `t2Jacket.filingStatus.firstYearAfterIncorporation` | boolean \| null |  |  |
| `t2Jacket.filingStatus.section256_9Election` | array \| boolean \| null \| number \| object \| string |  |  |
| `t2Jacket.identification` | null \| object |  | Corporation identification and residence information from the T2 jacket. |
| `t2Jacket.identification.businessNumber` | null \| string |  |  |
| `t2Jacket.identification.claimingTreatyExemption` | array \| boolean \| null \| number \| object \| string |  |  |
| `t2Jacket.identification.isResidentOfCanada` | boolean \| null |  | T2 box 080: the corporation was resident in Canada in the taxation year. A no answer requires the box 081 country of residence. |
| `t2Jacket.identification.section149Exempt` | null \| number \| string |  | T2 box 085 exemption category: 1, 2 or 4 as a JSON number or its exact digit string; null leaves the category unanswered. This category does not state whether exemption began or ended at an acquisition of control. |
| `t2Jacket.identification.taxYearEnd` | array \| boolean \| null \| number \| object \| string |  |  |
| `t2Jacket.identification.taxYearEndExclusiveAt` | array \| boolean \| null \| number \| object \| string |  | Exact local exclusive end of this return (061). The next return starts at the same instant; CRA HHMM reporting is a separate projection. |
| `t2Jacket.identification.taxYearStart` | array \| boolean \| null \| number \| object \| string |  |  |
| `t2Jacket.identification.taxYearStartAt` | array \| boolean \| null \| number \| object \| string |  | Exact local inclusive period start for an intraday return (060); dates remain the canonical civil filing dates. Preserve any supplied UTC offset. |
| `t2Jacket.identification.typeChangeEffectiveDate` | null \| string |  | Effective date of a corporation-type change during the taxation year. |
| `t2Jacket.identification.typeOfCorporation` | null \| number \| string |  | T2 box 040 corporation category: codes 1 to 5 as JSON numbers or exact digit strings; null leaves the category unanswered. |
| `t2Jacket.lines` | null \| object |  |  |
| `t2Jacket.sbdAssignment` | array \| boolean \| null \| number \| object \| string |  |  |
| `taxYear` | number \| string | always |  |
| `wasAssociatedInPrecedingYear` | boolean \| null |  | Whether the corporation was associated with another corporation in its preceding taxation year, selecting which ITA s.125(5.1)(a) period the taxable-capital figure belongs to and which paragraph of ITA s.157(1.3) and (1.4) the preceding year's quarterly-instalment test uses. Send null deliberately when unknown: the engine then blocks rather than inferring a period. |
| `workpapers` | array \| null \| object |  |  |
| `workpapers[]` | object |  |  |
| `workpapers[].adjustmentAmount` | array \| boolean \| null \| number \| object \| string |  | Amount of the workpaper's computed adjustment, as a number or a plain money string. |
| `workpapers[].adjustmentStatus` | array \| boolean \| null \| number \| object \| string |  | Status of the workpaper's computed adjustment. Anything other than ok raises the workpaper's findings, and null means it was never analysed and is not treated as clean. |
| `workpapers[].assumption` | array \| boolean \| null \| number \| object \| string |  |  |
| `workpapers[].customName` | array \| boolean \| null \| number \| object \| string |  |  |
| `workpapers[].deletedAt` | array \| boolean \| null \| number \| object \| string |  | Timestamp marking the workpaper as deleted. Any value at all takes the workpaper out of every return-level check; leave it null for a live one. |
| `workpapers[].id` | array \| boolean \| null \| number \| object \| string |  | Your identifier for this workpaper. Findings addressed to the workpaper quote it. |
| `workpapers[].kind` | array \| boolean \| null \| number \| object \| string |  |  |
| `workpapers[].linkedAccountIds` | array \| boolean \| null \| number \| object \| string |  | Identifiers of the trial-balance accounts this workpaper ties out to. Only string entries are read. |
| `workpapers[].priorYearRows` | array \| null |  | Prior-year rows for the same workpaper template. |
| `workpapers[].priorYearRows[]._rowKey` | null \| string |  |  |
| `workpapers[].rows` | array \| null |  | The workpaper's own rows. A row's columns come from its template rather than from a fixed contract, so no column below this position is a published cell. |
| `workpapers[].rows[]` | object |  |  |
| `workpapers[].rows[]._rowKey` | null \| string |  |  |
| `workpapers[].rows[].acquiredInOrdinaryCourseOfBusiness` | array \| boolean \| null \| number \| object \| string |  | Acquired in ordinary course (112(2.1))?. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].amountDeductibleInRelevantForeignIncome` | array \| boolean \| null \| number \| object \| string |  | Amount deductible in relevant foreign income (113(5)). Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].connPayerAmountCC` | array \| boolean \| null \| number \| object \| string |  | Connected payer — amount CC (T2 page 7). Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].connPayerAmountII` | array \| boolean \| null \| number \| object \| string |  | Connected payer — amount II (T2 page 7). Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].connPayerLine465` | array \| boolean \| null \| number \| object \| string |  | Connected payer — line 465 (eligible dividends paid). Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].connPayerLine470` | array \| boolean \| null \| number \| object \| string |  | Connected payer — line 470 (non-eligible dividends paid). Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].connPayerTotalTaxableWhilePrivateOrSubject` | array \| boolean \| null \| number \| object \| string |  | Payer taxable dividends paid while private/subject (186(1)(b) denominator). Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].date` | array \| boolean \| null \| number \| object \| string |  | Date. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].designatedInWritingAtPaymentTime` | array \| boolean \| null \| number \| object \| string |  | Written eligible designation at payment?. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the deemed-dividends, dividends, dividends-declared workpaper templates. The template offers No, Yes. The published contract states the type rather than the template's picklist. |
| `workpapers[].rows[].designationDate` | array \| boolean \| null \| number \| object \| string |  | Eligible designation date. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the deemed-dividends, dividends, dividends-declared workpaper templates. |
| `workpapers[].rows[].exemptDividend186_2` | array \| boolean \| null \| number \| object \| string |  | 186.2 exempt (prescribed VCC)?. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. The template offers No, Yes. The published contract states the type rather than the template's picklist. |
| `workpapers[].rows[].exemptSurplusPortion` | array \| boolean \| null \| number \| object \| string |  | Exempt-surplus portion (113(1)(a)). Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].hybridForeignTaxPrescribed` | array \| boolean \| null \| number \| object \| string |  | Foreign tax prescribed — hybrid portion (113(1)(a.1)(ii)(A)(I)). Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].hybridNonBusinessIncomeTax` | array \| boolean \| null \| number \| object \| string |  | Non-business-income tax — hybrid portion (113(1)(a.1)(ii)(A)(II)). Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].hybridSurplusPortion` | array \| boolean \| null \| number \| object \| string |  | Hybrid-surplus portion (113(1)(a.1)). Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].lateDesignationErdtohTransitional` | array \| boolean \| null \| number \| object \| string |  | s.89(14.2) ERDTOH transition applies?. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the deemed-dividends, dividends, dividends-declared workpaper templates. The template offers No, Yes. The published contract states the type rather than the template's picklist. |
| `workpapers[].rows[].nonBusinessIncomeTaxOnDeemedNonDividend` | array \| boolean \| null \| number \| object \| string |  | Non-business-income tax on 113(5) amount (113(6)). Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].originalDividendId` | array \| boolean \| null \| number \| object \| string |  | Original dividend ID (Schedule 55 election). Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the deemed-dividends, dividends, dividends-declared workpaper templates. |
| `workpapers[].rows[].paragraphCAntiAvoidanceApplies` | array \| boolean \| null \| number \| object \| string |  | s.89(1) paragraph (c) applies?. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the deemed-dividends, dividends, dividends-declared workpaper templates. |
| `workpapers[].rows[].payerCarriedBusinessThroughCanadianPeThroughoutStatutoryPeriod` | array \| boolean \| null \| number \| object \| string |  | Canadian PE Throughout 112(2) Period?. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].payerContinuousPeEvidenceReference` | array \| boolean \| null \| number \| object \| string |  | Continuous-PE Evidence / Source. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].payerHypotheticalResidentTaxableIncomePriorYear` | array \| boolean \| null \| number \| object \| string |  | Payer prior-year taxable income if resident throughout year (112(2)). Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].payerIsForeignAffiliate` | array \| boolean \| null \| number \| object \| string |  | Payer is Foreign Affiliate?. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].payerReg8201FactsAtReceipt` | array \| boolean \| null \| number \| object \| string |  | The payer's Reg 8201 permanent-establishment facts as they stood when the dividend was received. Practitioner-asserted operand carried verbatim from the workpaper row. |
| `workpapers[].rows[].payerReg8201Reviews` | array \| boolean \| null \| number \| object \| string |  | Reg 8201 permanent-establishment reviews for the payer, each stamped with the timing it applies to; the receipt-timed review is used when no facts block is sent. Practitioner-asserted operand carried verbatim from the workpaper row. |
| `workpapers[].rows[].payerTaxableIncomeEarnedInCanadaPriorYear` | array \| boolean \| null \| number \| object \| string |  | Payer prior-year taxable income earned in Canada (112(2)). Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].payerTaxableUnderSubsection2_3` | array \| boolean \| null \| number \| object \| string |  | Payer Taxable under 2(3)?. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].payerWasPrivateOrSubjectWhenPaid` | array \| boolean \| null \| number \| object \| string |  | Payer private/subject when paid (186(1)(b))?. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].paymentTimeGroupId` | array \| boolean \| null \| number \| object \| string |  | Payment-time group. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the deemed-dividends, dividends, dividends-declared workpaper templates. |
| `workpapers[].rows[].preAcquisitionSurplusPortion` | array \| boolean \| null \| number \| object \| string |  | Pre-acquisition-surplus portion (113(1)(d)). Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].privateCorporationImmediatelyBeforePayment` | array \| boolean \| null \| number \| object \| string |  | Private immediately before payment (s.185.1(2))?. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the deemed-dividends, dividends, dividends-declared workpaper templates. |
| `workpapers[].rows[].privateCorporationWhenPaid` | array \| boolean \| null \| number \| object \| string |  | Private corporation at payment (s.129(1))?. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the deemed-dividends, dividends, dividends-declared workpaper templates. |
| `workpapers[].rows[].refundExclusion129_1_2` | array \| boolean \| null \| number \| object \| string |  | Paid dividend excluded, line 530 (s.129(1.2)). Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the deemed-dividends, dividends, dividends-declared workpaper templates. |
| `workpapers[].rows[].refundExclusionBankruptController` | array \| boolean \| null \| number \| object \| string |  | Paid to bankrupt controller, line 540 (s.129(1.1)). Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the deemed-dividends, dividends, dividends-declared workpaper templates. |
| `workpapers[].rows[].s126_4TaxCreditGeneratorApplies` | array \| boolean \| null \| number \| object \| string |  | s.126(4) foreign-tax-credit generator applies?. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. The template offers No, Yes. The published contract states the type rather than the template's picklist. |
| `workpapers[].rows[].s126_4_11PartnershipMismatchApplies` | array \| boolean \| null \| number \| object \| string |  | s.126(4.11) partnership mismatch applies?. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. The template offers No, Yes. The published contract states the type rather than the template's picklist. |
| `workpapers[].rows[].s126_4_1NoEconomicProfitApplies` | array \| boolean \| null \| number \| object \| string |  | s.126(4.1) no-economic-profit exclusion applies?. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. The template offers No, Yes. The published contract states the type rather than the template's picklist. |
| `workpapers[].rows[].s126_4_2ShortTermSecurityCapApplies` | array \| boolean \| null \| number \| object \| string |  | s.126(4.2) short-term-security cap applies?. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. The template offers No, Yes. The published contract states the type rather than the template's picklist. |
| `workpapers[].rows[].s126_4_3ShortTermSecurityCapExceptionApplies` | array \| boolean \| null \| number \| object \| string |  | s.126(4.3) exception to short-term-security cap applies?. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].s55CapitalGainIsForeignSource` | array \| boolean \| null \| number \| object \| string |  | s.55 deemed gain foreign-source?. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].s55DividendArisesOnRedemption` | array \| boolean \| null \| number \| object \| string |  | Dividend arises on s.84(2)/(3) redemption?. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].s55PartIVEvidenceReference` | array \| boolean \| null \| number \| object \| string |  | Part IV tax/refund evidence reference. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].s55PartIVTaxPayableForDividend` | array \| boolean \| null \| number \| object \| string |  | Part IV tax payable for dividend. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].s55PartIVTaxRefundedInSeries` | array \| boolean \| null \| number \| object \| string |  | Part IV tax refunded in series. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].s55PurposeOrResultTestMet` | array \| boolean \| null \| number \| object \| string |  | s.55(2.1)(b) purpose/result test met?. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].s55SafeIncomeAttributable` | array \| boolean \| null \| number \| object \| string |  | Safe income attributable to share. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].s55ShareDispositionPropertyId` | array \| boolean \| null \| number \| object \| string |  | Linked share disposition property ID. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].s55TransactionOrSeries` | array \| boolean \| null \| number \| object \| string |  | Whether the dividend was received as part of a transaction or series under ITA 55(2). Answer true/false or Yes/No; null is UNANSWERED and is never read as no. Practitioner-asserted operand carried verbatim from the workpaper row. |
| `workpapers[].rows[].s55UnrefundedPartIVProtectedExcessPortion` | array \| boolean \| null \| number \| object \| string |  | Excess-dividend portion protected by unrefunded Part IV. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].s55_3ExceptionApplies` | array \| boolean \| null \| number \| object \| string |  | s.55(3) exception applies?. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].s55_3ExceptionEvidenceReference` | array \| boolean \| null \| number \| object \| string |  | s.55(3) evidence reference. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].s55_3ExceptionParagraph` | array \| boolean \| null \| number \| object \| string |  | s.55(3) exception paragraph. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. The template offers 55(3)(a), 55(3)(b). The engine matches the paragraph exactly, including case, and blocks the row when it does not match, so a differently-cased answer is refused rather than misread. |
| `workpapers[].rows[].s83_2_2Or2_3Or2_4ReliefApplies` | array \| boolean \| null \| number \| object \| string |  | s.83(2.2)-(2.4) relief applies?. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].s89_14_1ReliefGranted` | array \| boolean \| null \| number \| object \| string |  | Minister granted late-designation relief?. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the deemed-dividends, dividends, dividends-declared workpaper templates. The template offers No, Yes. The published contract states the type rather than the template's picklist. |
| `workpapers[].rows[].s93_4_3_cClause113_1_c_i_AAmount` | array \| boolean \| null \| number \| object \| string |  | Clause 113(1)(c)(i)(A) amount for the 93.4(3)(c) low-RTF amount. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].s93_4_3_cLowRtfDeduction` | array \| boolean \| null \| number \| object \| string |  | Low-RTF deduction determined under 93.4(3)(c). Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].section113_2Deduction` | array \| boolean \| null \| number \| object \| string |  | ITA 113(2) deduction claimed against this dividend out of the pre-acquisition surplus adjustment. Practitioner-asserted operand carried verbatim from the workpaper row. |
| `workpapers[].rows[].section113_2HistoricCapacity` | array \| boolean \| null \| number \| object \| string |  | Historic ITA 113(2) deduction capacity available to this dividend. Practitioner-asserted operand carried verbatim from the workpaper row. |
| `workpapers[].rows[].shareType` | array \| boolean \| null \| number \| object \| string |  | Share Type. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].sharesAcquiredForDividendPurpose` | array \| boolean \| null \| number \| object \| string |  | Share acquired to receive this capital dividend?. Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].taxableForeignTaxPrescribed` | array \| boolean \| null \| number \| object \| string |  | Foreign tax prescribed — taxable portion (113(1)(b)). Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].taxableNonBusinessIncomeTax` | array \| boolean \| null \| number \| object \| string |  | Non-business-income tax — taxable portion (113(1)(c)). Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].rows[].taxableSurplusPortion` | array \| boolean \| null \| number \| object \| string |  | Taxable-surplus portion (113(1)(b)/(c)). Practitioner-asserted operand carried verbatim from the workpaper row. Declared by the dividends workpaper template. |
| `workpapers[].schedule3CoverageReview` | array \| boolean \| null \| number \| object \| string |  | The Schedule 3 dividend coverage review packet, carried on the dividends workpaper only. A transported copy that disagrees with it is refused rather than silently preferred. |
| `workpapers[].sectionRows` | null \| object |  |  |
| `workpapers[].templateId` | null \| string |  | Which workpaper template this is. It selects the stored-row read contract, so a row column is read only where its template declares it. |

### Strict profile accepted values (3525 of 8235 cells)

These constraints apply when you supply this target's `payloadContract`. Cells marked **pinned** must equal the listed value. A pinned cell that is not required may be left out.

| Cell | Accepted values |
| --- | --- |
| `abAt1Inputs.calculation.abiSource` | `one of "200400", "016124"` |
| `abAt1Inputs.calculation.allocation.regulation` | `one of "402", "403", "404", "404.1", "405", "406(1)", "406(2)", "407", "408", "409", "410", "411", "412"` |
| `abAt1Inputs.calculation.allocation.segments[].kind` | `one of "airline", "ships", "hotels", "petroleum_or_natural_gas_royalties", "railway"` |
| `abAt1Inputs.calculation.allocation.source` | `one of "federal", "reviewed"` |
| `abAt1Inputs.calculation.capital.continuity` | `one of "ordinary", "entryOrReentry", "amalgamation", "windUp", "controlChange", "currencyChange", "exemptionChange"` |
| `abAt1Inputs.calculation.capital.elections[].filingStatus` | `one of "prepared", "signed", "dispatched", "deliveryEvidenceRecorded", "authorityReceiptConfirmed", "authorityIssueRaised"` |
| `abAt1Inputs.calculation.capital.elections[].form` | `one of "AT107", "AT108", "AT109"` |
| `abAt1Inputs.calculation.capital.elections[].members[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.elections[].members[].memberId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.elections[].members[].shareDenominator` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.elections[].members[].shareNumerator` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.acquisitionDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.category` | `one of "shares", "realEstate", "bonds", "other", "personalUse", "listedPersonal"` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.description` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.dispositionDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].assistance` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].considerationFairMarketValue` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].costAdditions` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].disposedQuantity` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].excludedDisposition` | `one of "none", "optionExpiry", "deemedDisposition", "control", "section50", "exemptStatus"` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].exemptInterest` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].kind` | `one of "replacement", "debt", "registeredPlan", "relatedDebt", "debtReplacement", "controlledShares", "assistedShares", "exemptInterest"` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].ownedQuantityAtWindowEnd` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].priorReductions` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].quantityAtWindowEnd` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].reacquiredQuantity` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].replacementAcquiredDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].replacementDebtFairMarketValue` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].replacementPropertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].rightOnlyQuantityAtWindowEnd` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].taxpayerAcquisitionDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.lossRules[].taxpayerQuantityAtWindowEnd` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.personalUseParts.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.personalUseParts.setFairMarketValue` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.personalUseParts.wholePropertyAcb` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.personalUseParts.wholePropertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.elections[].partnershipCapital.personalUseTreatment` | `one of "whole", "part", "set", "excludedGift"` |
| `abAt1Inputs.calculation.capital.elections[].partnershipPeriodEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.elections[].partnershipPeriodStart` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.ccaClass` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.classCapitalCostForAllocation` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.classUccBeforeTransfer` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.description` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.destinationBaseAmount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.destinationPoolId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.dispositionOutlays` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.expenseShareElectionDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.federalInventoryValuationMethod` | `one of "cost", "lowerCostOrMarket", "fairMarketValue"` |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.inventoryBusinessKind` | `one of "ordinary", "adventureInTrade"` |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.inventoryClosingFmv` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.inventoryQuantity` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.inventoryQuantitySold` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.inventorySaleKind` | `one of "none", "partial", "all"` |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.inventorySaleProceeds` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.inventoryValuationMethod` | `one of "cost", "lowerCostOrMarket", "fairMarketValue"` |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.propertyCapitalCostForAllocation` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.resourceDispositionEventId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.resourceKind` | `one of "canadianMining", "canadianOilGas", "foreignResource"` |
| `abAt1Inputs.calculation.capital.elections[].poolFacts.transferorCapitalCost` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.elections[].propertyKind` | `one of "nonDepreciableCapital", "depreciable", "resource", "inventory", "other"` |
| `abAt1Inputs.calculation.capital.elections[].role` | `one of "transferor", "transferee"` |
| `abAt1Inputs.calculation.capital.elections[].transferAt` | `at most 40 characters` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].cost` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].currentCosts` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].dispositionKind` | `one of "none", "ordinarySale", "election"` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].federalCost` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].federalCurrentCosts` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].federalOpeningInventoryValue` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].openingInventoryValue` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].ownerId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].priorFederalInventoryValuationMethod` | `one of "cost", "lowerCostOrMarket", "fairMarketValue"` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].priorInventoryBusinessKind` | `one of "ordinary", "adventureInTrade"` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].priorInventoryValuationMethod` | `one of "cost", "lowerCostOrMarket", "fairMarketValue"` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].quantity` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.ccaClass` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.classCapitalCostForAllocation` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.classUccBeforeTransfer` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.description` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.destinationBaseAmount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.destinationPoolId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.dispositionOutlays` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.expenseShareElectionDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.federalInventoryValuationMethod` | `one of "cost", "lowerCostOrMarket", "fairMarketValue"` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.inventoryBusinessKind` | `one of "ordinary", "adventureInTrade"` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.inventoryClosingFmv` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.inventoryQuantity` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.inventoryQuantitySold` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.inventorySaleKind` | `one of "none", "partial", "all"` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.inventorySaleProceeds` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.inventoryValuationMethod` | `one of "cost", "lowerCostOrMarket", "fairMarketValue"` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.propertyCapitalCostForAllocation` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.resourceDispositionEventId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.resourceKind` | `one of "canadianMining", "canadianOilGas", "foreignResource"` |
| `abAt1Inputs.calculation.capital.inventoryOpenings[].saleFacts.transferorCapitalCost` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].ccaAllocations[].cca` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].ccaAllocations[].ccaClass` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].ccaAllocations[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].ccaAllocations[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].ccaAllocations[].recapture` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].ccaAllocations[].terminalLoss` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].incomeBeforeCca` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].kind` | `one of "business", "property"` |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].shareDenominator` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].businessSources[].shareNumerator` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].acbMovements[].additions` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].acbMovements[].date` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].acbMovements[].effectiveAt` | `at most 40 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].acbMovements[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].acbMovements[].kind` | `one of "other", "superficialLossAddition"` |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].acbMovements[].reductions` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].acbMovements[].sourceDispositionDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].acbMovements[].sourcePropertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].acquisitionDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].category` | `one of "shares", "realEstate", "bonds", "other", "personalUse", "listedPersonal"` |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].cost` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].costAdditions` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].costReductions` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].description` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].capitalProperties[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocMainReasonTargetedProvision` | `one of "111(4)(d)", "111(5.1)", "111(5.2)", "111(5.3)"` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].adjustedCostBase` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].receiver.acquisitionAt` | `at most 40 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].receiver.acquisitionDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].receiver.category` | `one of "realEstate", "other"` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].receiver.description` | `at most 175 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].receiver.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].receiver.outlays.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.aocPropertyDesignations[].receiver.outlays.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].ccaClass` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].currentCapitalCostChanges.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].currentCapitalCostChanges.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].currentUccChanges.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].currentUccChanges.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].predecessorId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].properties[].bookCapitalCostReceived.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].properties[].bookCapitalCostReceived.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].properties[].capitalCost.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].properties[].capitalCost.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].properties[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].properties[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].properties[].sourceAcquisitionDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceChangesPeriodStart` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceClassRule` | `one of "ordinary", "vehicle", "rental", "purposeBuiltRental", "buildingElection", "business", "railway", "mining", "liquefaction", "other"` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.boundarySpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.deductionNative.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.deductionNative.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.deductionRestated.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.deductionRestated.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].boundarySpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionNative.amount` | `at most 80 characters` |
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| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionRestated.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].transactionCurrency` | `one of "CAD", "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].transactionSpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].openingUccNative.amount` | `at most 80 characters` |
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| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].restatedSourceReturnRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].currency` | `one of "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].series` | `one of "bankOfCanadaNoon", "bankOfCanadaDaily"` |
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| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].amount.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].amount.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].day` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].kind` | `one of "capitalAddition", "capitalAssistance", "disposition"` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].nativeSpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].occurredAt` | `at most 40 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].outlays.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].outlays.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].targetSpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].transactionCurrency` | `one of "CAD", "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.movements[].transactionSpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.openingUccNative.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.openingUccNative.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.periodEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.periodStart` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.periodStartAt` | `at most 40 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.properties[].capitalCost.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.properties[].capitalCost.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.properties[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.properties[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.restatedSourceReturnRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.spotRates[].currency` | `one of "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.spotRates[].series` | `one of "bankOfCanadaNoon", "bankOfCanadaDaily"` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceCurrencyLedger.targetBoundarySpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourcePoolPropertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].sourceReportingCurrency` | `one of "CAD", "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].transferAt` | `at most 40 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.classTransfers[].transferDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].bookCapitalCostAtStart.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].bookCapitalCostAtStart.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].ccaClass` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].federalCapitalCost.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].federalCapitalCost.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].poolPropertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].quebecCapitalCost.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].quebecCapitalCost.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.departureCapitalCost.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.departureCapitalCost.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.years[].additions.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.years[].additions.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.years[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.years[].periodEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.years[].periodStart` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.years[].reductions.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.entryPropertyBases[].reentryCapitalCost.years[].reductions.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases[].bookCapitalCostAtStart.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases[].bookCapitalCostAtStart.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases[].ccaClass` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases[].fairMarketValue.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases[].fairMarketValue.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases[].originalAcquisitionDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases[].poolPropertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.exemptPropertyBases[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].bookCapitalCostAtStart.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].bookCapitalCostAtStart.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].capitalCostBefore` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].ccaClass` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].classClosingBeforeReacquisition` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].controlDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].deemedProceeds` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].originalAcquisitionAt` | `at most 40 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].originalAcquisitionDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].poolPropertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postControlPropertyBases[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools[].assetCount` | `-1000000000000000 to 1000000000000000` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools[].transactions[].elementFExclusion` | `one of "none", "classExempt", "vessel", "class10_w", "class12_listed", "specifiedLeasing", "section16_1", "deemedAvailable"` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools[].transactions[].kind` | `one of "assistance", "repayment"` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionAdjustments.pools[].transactions[].statutoryBasis` | `one of "13(7.1)(f)", "13(7.1)(d)", "13(7.4)(b)"` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].assetCount` | `-1000000000000000 to 1000000000000000` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].ccaClass` | `at most 200 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].propertyId` | `at most 200 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].assistanceId` | `at most 200 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].disposedPropertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].dispositionDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].elementFExclusion` | `one of "none", "classExempt", "vessel", "class10_w", "class12_listed", "specifiedLeasing", "section16_1", "deemedAvailable"` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].kind` | `one of "assistance", "repayment"` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].originalAssistance` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].priorRepayments` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].statutoryBasis` | `one of "13(7.1)(f)", "13(7.1)(d)", "13(7.4)(b)"` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.postDispositionFacts.pools[].transactions[].transactionDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].ccaClass` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].predecessorId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.boundarySpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionNative.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionNative.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionRestated.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionRestated.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].boundarySpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionNative.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionNative.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionRestated.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionRestated.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].amount.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].amount.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].day` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].kind` | `one of "capitalAddition", "capitalAssistance", "disposition"` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].nativeSpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].occurredAt` | `at most 40 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].outlays.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].outlays.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].targetSpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].transactionCurrency` | `one of "CAD", "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].transactionSpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].openingUccNative.amount` | `at most 80 characters` |
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| `abAt1Inputs.calculation.capital.partnerships[].federalCca.exemptPropertyBases[].propertyId` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postControlPropertyBases[].evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.capital.partnerships[].federalCca.postDispositionFacts.pools[].transactions[].statutoryBasis` | `one of "13(7.1)(f)", "13(7.1)(d)", "13(7.4)(b)"` |
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| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionNative.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionRestated.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionNative.amount` | `at most 80 characters` |
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| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionRestated.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionRestated.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].amount.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].amount.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].kind` | `one of "capitalAddition", "capitalAssistance", "disposition"` |
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| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].outlays.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].outlays.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].propertyId` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].transactionCurrency` | `one of "CAD", "USD", "GBP", "EUR", "AUD", "JPY"` |
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| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].openingUccNative.amount` | `at most 80 characters` |
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| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].restatedSourceReturnRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].currency` | `one of "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].series` | `one of "bankOfCanadaNoon", "bankOfCanadaDaily"` |
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| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].amount.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].amount.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].kind` | `one of "capitalAddition", "capitalAssistance", "disposition"` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].nativeSpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].occurredAt` | `at most 40 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].outlays.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].outlays.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].targetSpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].transactionCurrency` | `one of "CAD", "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].transactionSpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.openingUccNative.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.openingUccNative.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[].capitalCost.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.partnerships[].federalCca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[].capitalCost.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.capital.properties[].businessInvestmentKind` | `one of "shares", "debt"` |
| `abAt1Inputs.calculation.capital.properties[].category` | `one of "shares", "realEstate", "bonds", "other", "personalUse", "listedPersonal", "abil"` |
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| `abAt1Inputs.calculation.capital.properties[].controlBasis.designationMethod` | `one of "none", "priorYearReturn", "prescribedForm"` |
| `abAt1Inputs.calculation.capital.properties[].controlBasis.eventDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.properties[].controlBasis.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.properties[].controlBasis.fairMarketValue` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.properties[].controlBasis.formFiledDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.properties[].controlBasis.noticeSentDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.properties[].controlBasis.postControlAdditions` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.properties[].controlBasis.postControlReductions` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.properties[].controlBasis.preControlAcb` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.basisSource` | `one of "controlDesignation", "reviewedOpening"` |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.capitalCostBefore` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.ccaClass` | `at most 20 characters` |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.controlDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.deemedProceeds` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.incomeHistory[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.incomeHistory[].incomeIncluded` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.incomeHistory[].incomeKind` | `one of "ccaRecapture", "otherOrdinaryIncome"` |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.incomeHistory[].periodEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.incomeHistory[].periodStart` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.incomeHistory[].portionInGain` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.openingBasisChangesRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.openingCcaCapitalCost` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.openingGeneralCost` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.properties[].depreciableBasis.poolPropertyId` | `at most 200 characters` |
| `abAt1Inputs.calculation.capital.properties[].dispositionAt` | `at most 40 characters` |
| `abAt1Inputs.calculation.capital.properties[].giftKind` | `one of "none", "securities", "ecological"` |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].assistance` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].considerationFairMarketValue` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].costAdditions` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].disposedQuantity` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].excludedDisposition` | `one of "none", "optionExpiry", "deemedDisposition", "control", "section50", "exemptStatus"` |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].exemptInterest` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].kind` | `one of "replacement", "debt", "registeredPlan", "relatedDebt", "debtReplacement", "controlledShares", "assistedShares", "exemptInterest"` |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].ownedQuantityAtWindowEnd` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].priorReductions` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].quantityAtWindowEnd` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].reacquiredQuantity` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].replacementAcquiredDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].replacementDebtFairMarketValue` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].replacementPropertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].rightOnlyQuantityAtWindowEnd` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].taxpayerAcquisitionDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.properties[].lossRules[].taxpayerQuantityAtWindowEnd` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.properties[].personalUseParts.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.properties[].personalUseParts.setFairMarketValue` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.properties[].personalUseParts.wholePropertyAcb` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.properties[].personalUseParts.wholePropertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.properties[].personalUseTreatment` | `one of "whole", "part", "set", "excludedGift"` |
| `abAt1Inputs.calculation.capital.suspendedLosses[].businessInvestmentKind` | `one of "shares", "debt"` |
| `abAt1Inputs.calculation.capital.suspendedLosses[].category` | `one of "shares", "realEstate", "bonds", "other", "personalUse", "listedPersonal", "abil"` |
| `abAt1Inputs.calculation.capital.suspendedLosses[].dispositionDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.suspendedLosses[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.suspendedLosses[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.suspendedLosses[].loss` | `at most 80 characters` |
| `abAt1Inputs.calculation.capital.suspendedLosses[].partnershipId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.suspendedLosses[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.capital.suspendedLosses[].release` | `one of "none", "noIdenticalProperty30Days", "emigration", "exemptStatus", "lossRestrictionEvent", "section50", "windUp"` |
| `abAt1Inputs.calculation.capital.suspendedLosses[].releaseDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.capital.suspendedLosses[].releaseTreatment` | `one of "ordinaryCapital", "qualifiedAbil"` |
| `abAt1Inputs.calculation.cca.aocMainReasonTargetedProvision` | `one of "111(4)(d)", "111(5.1)", "111(5.2)", "111(5.3)"` |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].adjustedCostBase` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].receiver.acquisitionAt` | `at most 40 characters` |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].receiver.acquisitionDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].receiver.category` | `one of "realEstate", "other"` |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].receiver.description` | `at most 175 characters` |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].receiver.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].receiver.outlays.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.aocPropertyDesignations[].receiver.outlays.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].ccaClass` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].currentCapitalCostChanges.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].currentCapitalCostChanges.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].currentUccChanges.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].currentUccChanges.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].predecessorId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].properties[].bookCapitalCostReceived.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].properties[].bookCapitalCostReceived.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].properties[].capitalCost.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].properties[].capitalCost.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].properties[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].properties[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].properties[].sourceAcquisitionDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceChangesPeriodStart` | `at most 10 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceClassRule` | `one of "ordinary", "vehicle", "rental", "purposeBuiltRental", "buildingElection", "business", "railway", "mining", "liquefaction", "other"` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.boundarySpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.deductionNative.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.deductionNative.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.deductionRestated.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.deductionRestated.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].boundarySpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionNative.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionNative.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionRestated.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].deductionRestated.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].amount.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].amount.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].day` | `at most 10 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].kind` | `one of "capitalAddition", "capitalAssistance", "disposition"` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].nativeSpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].occurredAt` | `at most 40 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].outlays.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].outlays.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].targetSpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].transactionCurrency` | `one of "CAD", "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].movements[].transactionSpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].openingUccNative.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].openingUccNative.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].periodEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].periodStart` | `at most 10 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].periodStartAt` | `at most 40 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].properties[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].restatedSourceReturnRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].currency` | `one of "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].spotRates[].series` | `one of "bankOfCanadaNoon", "bankOfCanadaDaily"` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.followingYears[].targetBoundarySpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].amount.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].amount.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].day` | `at most 10 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].kind` | `one of "capitalAddition", "capitalAssistance", "disposition"` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].nativeSpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].occurredAt` | `at most 40 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].outlays.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].outlays.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].targetSpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].transactionCurrency` | `one of "CAD", "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.movements[].transactionSpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.openingUccNative.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.openingUccNative.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.periodEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.periodStart` | `at most 10 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.periodStartAt` | `at most 40 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.properties[].capitalCost.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.properties[].capitalCost.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.properties[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.properties[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.restatedSourceReturnRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.spotRates[].currency` | `one of "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.spotRates[].series` | `one of "bankOfCanadaNoon", "bankOfCanadaDaily"` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceCurrencyLedger.targetBoundarySpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourcePoolPropertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].sourceReportingCurrency` | `one of "CAD", "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.cca.classTransfers[].transferAt` | `at most 40 characters` |
| `abAt1Inputs.calculation.cca.classTransfers[].transferDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].bookCapitalCostAtStart.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].bookCapitalCostAtStart.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].ccaClass` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].federalCapitalCost.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].federalCapitalCost.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].poolPropertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].quebecCapitalCost.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].quebecCapitalCost.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.departureCapitalCost.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.departureCapitalCost.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.years[].additions.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.years[].additions.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.years[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.years[].periodEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.years[].periodStart` | `at most 10 characters` |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.years[].reductions.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.entryPropertyBases[].reentryCapitalCost.years[].reductions.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.exemptPropertyBases[].bookCapitalCostAtStart.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.exemptPropertyBases[].bookCapitalCostAtStart.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.exemptPropertyBases[].ccaClass` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.exemptPropertyBases[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.exemptPropertyBases[].fairMarketValue.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.exemptPropertyBases[].fairMarketValue.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.exemptPropertyBases[].originalAcquisitionDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.cca.exemptPropertyBases[].poolPropertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.exemptPropertyBases[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].bookCapitalCostAtStart.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].bookCapitalCostAtStart.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].capitalCostBefore` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].ccaClass` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].classClosingBeforeReacquisition` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].controlDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].deemedProceeds` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].originalAcquisitionAt` | `at most 40 characters` |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].originalAcquisitionDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].poolPropertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.postControlPropertyBases[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools[].assetCount` | `-1000000000000000 to 1000000000000000` |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools[].transactions[].elementFExclusion` | `one of "none", "classExempt", "vessel", "class10_w", "class12_listed", "specifiedLeasing", "section16_1", "deemedAvailable"` |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools[].transactions[].kind` | `one of "assistance", "repayment"` |
| `abAt1Inputs.calculation.cca.postDispositionAdjustments.pools[].transactions[].statutoryBasis` | `one of "13(7.1)(f)", "13(7.1)(d)", "13(7.4)(b)"` |
| `abAt1Inputs.calculation.cca.postDispositionFacts.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].assetCount` | `-1000000000000000 to 1000000000000000` |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].ccaClass` | `at most 200 characters` |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].propertyId` | `at most 200 characters` |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].assistanceId` | `at most 200 characters` |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].disposedPropertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].dispositionDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].elementFExclusion` | `one of "none", "classExempt", "vessel", "class10_w", "class12_listed", "specifiedLeasing", "section16_1", "deemedAvailable"` |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].kind` | `one of "assistance", "repayment"` |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].originalAssistance` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].priorRepayments` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].statutoryBasis` | `one of "13(7.1)(f)", "13(7.1)(d)", "13(7.4)(b)"` |
| `abAt1Inputs.calculation.cca.postDispositionFacts.pools[].transactions[].transactionDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].ccaClass` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].predecessorId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.boundarySpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionNative.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionNative.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionRestated.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.deductionRestated.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].boundarySpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionNative.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionNative.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionRestated.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].deductionRestated.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].amount.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].amount.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].day` | `at most 10 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].kind` | `one of "capitalAddition", "capitalAssistance", "disposition"` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].nativeSpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].occurredAt` | `at most 40 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].outlays.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].outlays.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].targetSpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].transactionCurrency` | `one of "CAD", "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].movements[].transactionSpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].openingUccNative.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].openingUccNative.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].periodEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].periodStart` | `at most 10 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].periodStartAt` | `at most 40 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].capitalCost.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].properties[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].restatedSourceReturnRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].currency` | `one of "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].spotRates[].series` | `one of "bankOfCanadaNoon", "bankOfCanadaDaily"` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.followingYears[].targetBoundarySpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].amount.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].amount.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].day` | `at most 10 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].kind` | `one of "capitalAddition", "capitalAssistance", "disposition"` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].nativeSpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].occurredAt` | `at most 40 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].outlays.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].outlays.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].targetSpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].transactionCurrency` | `one of "CAD", "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.movements[].transactionSpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.openingUccNative.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.openingUccNative.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.periodEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.periodStart` | `at most 10 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.periodStartAt` | `at most 40 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[].capitalCost.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[].capitalCost.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.properties[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.restatedSourceReturnRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].currency` | `one of "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.spotRates[].series` | `one of "bankOfCanadaNoon", "bankOfCanadaDaily"` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceCurrencyLedger.targetBoundarySpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourcePoolPropertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.cca.predecessorCurrencyLedgers[].sourceReportingCurrency` | `one of "CAD", "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].arrangements[].acquisitionAt` | `at most 40 characters` |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].arrangements[].acquisitionDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].arrangements[].eventDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].arrangements[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].category` | `one of "charitable", "canadaProvince", "culturalProperty", "ecologicalLand", "medicine"` |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].eligibleAmount` | `at most 80 characters` |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].giftAt` | `at most 40 characters` |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].giftDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.donations.currentGiftProperties[].predecessorId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.donations.vintages[].arrangements[].acquisitionAt` | `at most 40 characters` |
| `abAt1Inputs.calculation.donations.vintages[].arrangements[].acquisitionDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.donations.vintages[].arrangements[].eventDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.donations.vintages[].arrangements[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.donations.vintages[].category` | `one of "charitable", "canadaProvince", "culturalProperty", "ecologicalLand", "medicine"` |
| `abAt1Inputs.calculation.eligibleCapital.amounts.002` | `at most 80 characters` |
| `abAt1Inputs.calculation.eligibleCapital.amounts.004` | `at most 80 characters` |
| `abAt1Inputs.calculation.eligibleCapital.amounts.006` | `at most 80 characters` |
| `abAt1Inputs.calculation.eligibleCapital.amounts.008` | `at most 80 characters` |
| `abAt1Inputs.calculation.eligibleCapital.amounts.014` | `at most 80 characters` |
| `abAt1Inputs.calculation.eligibleCapital.amounts.016` | `at most 80 characters` |
| `abAt1Inputs.calculation.eligibleCapital.amounts.018` | `at most 80 characters` |
| `abAt1Inputs.calculation.eligibleCapital.amounts.023` | `at most 80 characters` |
| `abAt1Inputs.calculation.eligibleCapital.amounts.024` | `at most 80 characters` |
| `abAt1Inputs.calculation.eligibleCapital.amounts.032` | `at most 80 characters` |
| `abAt1Inputs.calculation.eligibleCapital.amounts.034` | `at most 80 characters` |
| `abAt1Inputs.calculation.eligibleCapital.amounts.042` | `at most 80 characters` |
| `abAt1Inputs.calculation.eligibleCapital.amounts.044` | `at most 80 characters` |
| `abAt1Inputs.calculation.eligibleCapital.amounts.047` | `at most 80 characters` |
| `abAt1Inputs.calculation.eligibleCapital.amounts.048` | `at most 80 characters` |
| `abAt1Inputs.calculation.eligibleCapital.amounts.102` | `at most 80 characters` |
| `abAt1Inputs.calculation.eligibleCapital.amounts.300` | `at most 80 characters` |
| `abAt1Inputs.calculation.eligibleCapital.businessId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.eligibleCapital.currency` | `one of "", "CAD", "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.currentBasisConversions[].effectiveDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.currentBasisConversions[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.currentBasisConversions[].fromCurrency` | `one of "CAD", "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.currentBasisConversions[].spot.series` | `one of "bankOfCanadaNoon", "bankOfCanadaDaily"` |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.currentBasisConversions[].toCurrency` | `one of "CAD", "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.currentBasisConversions[].windingUp26116Ref` | `at most 1000 characters` |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.federalElectionRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].box` | `one of "002", "004", "006", "008", "014", "016", "018", "023", "024", "032", "034", "042", "044", "047", "048", "102", "300", "nonTaxableTransferorGain"` |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].ministerAcceptanceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].ministerAcceptedCrossRate` | `at most 80 characters` |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].sourceCurrency` | `at most 3 characters` |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].sourceSpot.series` | `one of "bankOfCanadaNoon", "bankOfCanadaDaily"` |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].targetSpot.series` | `one of "bankOfCanadaNoon", "bankOfCanadaDaily"` |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].transactionRateKind` | `one of "bankOfCanada", "ministerAccepted"` |
| `abAt1Inputs.calculation.eligibleCapital.currencyReconstruction.sources[].treatment` | `one of "nativeTaxBasis", "transaction", "electionOpening"` |
| `abAt1Inputs.calculation.eligibleCapital.election` | `one of "capitalGain", "incomeInclusion", "deferCapitalGain", "deferIncomeInclusion"` |
| `abAt1Inputs.calculation.eligibleCapital.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.eligibleCapital.nonTaxableTransferorGain` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].cashReceipts` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].deductibleCashPayments` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.farming.businesses[].groups[].cashCost` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].groups[].fairMarketValue` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].groups[].id` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].groups[].openingCashCost` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].groups[].purchasePricePaidInYear` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].id` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].inventoryFMV` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].lossBeforeInventory` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].optionalClaim` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].otherDeductions` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].otherInclusions` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].priorMandatory` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].priorOptional` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].priorReturnMandatory` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].priorReturnOptional` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].specifiedAnimals[].cashCost` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].specifiedAnimals[].designatedValue` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].specifiedAnimals[].id` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].specifiedAnimals[].kind` | `one of "horse", "registeredBovine"` |
| `abAt1Inputs.calculation.farming.businesses[].specifiedAnimals[].priorCashCost` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].specifiedAnimals[].priorValue` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].specifiedAnimals[].purchasePricePaidInYear` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].acquiredOn` | `at most 10 characters` |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].additionalDesignation` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].allocationDenominator` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].allocationNumerator` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].fairMarketValue` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].id` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].inventoryItemId` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].lossBeforeInventoryAtTransfer` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].predecessorId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].predecessorMandatory` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].predecessorOptional` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].propertyPurchasedInventoryValue` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].purchasedInventoryValueAtTransfer` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].sourceBusinessId` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.businesses[].transitionAcquisitions[].sourceYearStart` | `at most 10 characters` |
| `abAt1Inputs.calculation.farming.businesses[].transitionDeemedPurchasePayments` | `at most 80 characters` |
| `abAt1Inputs.calculation.farming.continuity` | `one of "ordinary", "entryOrReentry", "amalgamation", "windUp", "currencyChange"` |
| `abAt1Inputs.calculation.farming.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.jacket.certification.emailOwnerRole` | `one of "owner", "operator", "director"` |
| `abAt1Inputs.calculation.jacket.filer.organizationType` | `one of "CORPORATION", "PARTNERSHIP", "INDIVIDUAL"` |
| `abAt1Inputs.calculation.jacket.finalReturnReason` | `one of "amalgamation", "albertaPeCeased", "bankruptcy", "windup", "dissolution"` |
| `abAt1Inputs.calculation.jacket.refundDisposition` | `one of "refund", "applyNextYear"` |
| `abAt1Inputs.calculation.jacket.specialStatus` | `one of "none", "investment", "mutualFund", "cooperative", "creditUnion", "exempt", "insurance", "nonResident"` |
| `abAt1Inputs.calculation.jacket.yearEndChangeReason` | `one of "craApproved", "controlChange", "finalReturn"` |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.allowableCapitalLosses` | `at most 80 characters` |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.closingCash` | `at most 80 characters` |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.closingDebt` | `at most 80 characters` |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.closingPropertyCost` | `at most 80 characters` |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.closingShareValue` | `at most 80 characters` |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.corporationKind` | `one of "investment", "mutualFund"` |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.dividends[].amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.dividends[].availableDividendAccount` | `at most 80 characters` |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.dividends[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.dividends[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.ministerialAdjustment` | `at most 80 characters` |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.openingRefundableTax` | `at most 80 characters` |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.priorRefundUnallocated` | `at most 80 characters` |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.qualifyingExchanges` | `at most 80 characters` |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.redemptionPayments` | `at most 80 characters` |
| `abAt1Inputs.calculation.jacketCredits.capitalGainsRefund.taxableCapitalGains` | `at most 80 characters` |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.certificates[].amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.certificates[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.certificates[].number` | `at most 1000 characters` |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.certificates[].priorCreditAllowed` | `at most 80 characters` |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.certificates[].replacesNumber` | `at most 1000 characters` |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.certificates[].status` | `one of "valid", "revoked", "cancelled", "replaced"` |
| `abAt1Inputs.calculation.jacketCredits.filmTelevision.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.jacketCredits.idmtc.certificates[].amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.jacketCredits.idmtc.certificates[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.jacketCredits.idmtc.certificates[].number` | `at most 1000 characters` |
| `abAt1Inputs.calculation.jacketCredits.idmtc.certificates[].priorCreditAllowed` | `at most 80 characters` |
| `abAt1Inputs.calculation.jacketCredits.idmtc.certificates[].replacesNumber` | `at most 1000 characters` |
| `abAt1Inputs.calculation.jacketCredits.idmtc.certificates[].status` | `one of "valid", "revoked", "cancelled", "replaced"` |
| `abAt1Inputs.calculation.jacketCredits.idmtc.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.jacketCredits.qet.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].albertaTaxPaid` | `at most 80 characters` |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].beneficiaryIncomeDeducted` | `at most 80 characters` |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].beneficiaryIncomeIncluded` | `at most 80 characters` |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].corporationShareDenominator` | `at most 80 characters` |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].corporationShareNumerator` | `at most 80 characters` |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].partnershipId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].route` | `one of "direct", "partnership"` |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].statementCredit` | `at most 80 characters` |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].trustId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.jacketCredits.qet.statements[].trustIncome` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].can` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].currency` | `exactly "CAD"` (pinned) |
| `abAt1Inputs.calculation.legacySchedules[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].legalName` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.adjustedBusinessIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.adjustedBusinessIncome.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.aggregateInvestmentIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.aggregateInvestmentIncome.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.allocationFactor.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.allocationFactor.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.costOfCapital.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.costOfCapital.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.costOfLabour.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.costOfLabour.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.grossRevenue.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.grossRevenue.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.groupActiveBusinessIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.groupActiveBusinessIncome.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.manufacturingCapital.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.manufacturingCapital.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.manufacturingLabour.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.manufacturingLabour.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.manufacturingRevenue.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.manufacturingRevenue.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.smallBusinessActiveIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.smallBusinessActiveIncome.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.smallBusinessLimit.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.smallBusinessLimit.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.smallBusinessTaxableIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.smallBusinessTaxableIncome.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.taxableInAlberta.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule11.taxableInAlberta.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.acquirerName` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.claim.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.claim.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.opening.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.opening.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.poolTransfer` | `one of "none", "resourceDisposition", "controlOrExemptionChange"` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.preControlStatus` | `one of "regular", "first", "second"` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.priorFirstSuccessorPool.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.priorFirstSuccessorPool.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.priorRegularPool.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.priorRegularPool.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.priorSecondSuccessorPool.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.priorSecondSuccessorPool.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.reimbursements.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.reimbursements.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.resourceAllowance.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.resourceAllowance.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].acquired.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].acquired.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].can` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].claim.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].claim.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].level` | `one of "first", "second"` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].name` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].opening.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].opening.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].propertyIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.successors[].propertyIncome.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.taxableIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.taxableIncome.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.transferredOut.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.transferredOut.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.transfers[].balance.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.transfers[].balance.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.transfers[].can` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.transfers[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.transfers[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.transfers[].kind` | `one of "amalgamation", "windUp", "resourceAcquisition"` |
| `abAt1Inputs.calculation.legacySchedules[].schedule5.transfers[].name` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.directCrownRoyalty.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.directCrownRoyalty.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.instalments.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.instalments.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].allocatedShelter.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].allocatedShelter.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].can` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].directCrownRoyalty.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].directCrownRoyalty.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].name` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].partnerships[].crownRoyalty.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].partnerships[].crownRoyalty.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.members[].partnerships[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.partnerships[].crownRoyalty.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.partnerships[].crownRoyalty.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.partnerships[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.quarters[].quarter` | `one of 1, 2, 3, 4` |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.quarters[].referencePrice.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.quarters[].referencePrice.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule6.quarters[].year` | `-1000000000000000 to 1000000000000000` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.adjustments[].decreases.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.adjustments[].decreases.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.adjustments[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.adjustments[].increases.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.adjustments[].increases.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.adjustments[].ineligibleAdjustment.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.adjustments[].ineligibleAdjustment.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.adjustments[].source` | `one of "energy", "operator"` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.003.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.003.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.005.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.005.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.007.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.007.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.009.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.009.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.011.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.011.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.013.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.013.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.017.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.017.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.025.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.025.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.029.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.amounts.029.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.balanceSheetDescription` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.otherDescriptions[]` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].eligibleCrownRoyalty.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].eligibleCrownRoyalty.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].interestPercent` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].name` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].otherAlbertaRoyalties.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].otherAlbertaRoyalties.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].otherCrownCharges.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.legacySchedules[].schedule7.partnerships[].otherCrownCharges.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.lossAccounts[].kind` | `one of "nonCapital", "grossCapital", "farm", "restrictedFarm", "listedPersonalProperty", "limitedPartnership", "rife"` |
| `abAt1Inputs.calculation.obligations.accountAdjustments[].carrybackRoute` | `one of "request", "assessmentAction"` |
| `abAt1Inputs.calculation.obligations.accountAdjustments[].kind` | `one of "anticipatedReassessment", "lossCarryback", "refundReversal"` |
| `abAt1Inputs.calculation.obligations.assessmentStatus` | `one of "notAssessed", "assessed", "unknown"` |
| `abAt1Inputs.calculation.obligations.deliveryMethod` | `one of "netFile", "hand", "mail", "courier"` |
| `abAt1Inputs.calculation.obligations.filingStatus` | `one of "filed", "notFiled", "unknown"` |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].kind` | `one of "windup", "rollover"` |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].monthsBeforeTransfer` | `-1000000000000000 to 1000000000000000` |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].annualAverage.noQuoteDays[]` | `at most 10 characters` |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].annualAverage.periodEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].annualAverage.periodStart` | `at most 10 characters` |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].annualAverage.quotes[].cadPerUnit` | `at most 80 characters` |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].annualAverage.quotes[].day` | `at most 10 characters` |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].annualAverage.quotes[].series` | `one of "bankOfCanadaNoon", "bankOfCanadaDaily"` |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].currency` | `one of "CAD", "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.obligations.instalmentTransfers[].transferorPriorYears[].firstDayRate.series` | `one of "bankOfCanadaNoon", "bankOfCanadaDaily"` |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].annualAverage.noQuoteDays[]` | `at most 10 characters` |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].annualAverage.periodEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].annualAverage.periodStart` | `at most 10 characters` |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].annualAverage.quotes[].cadPerUnit` | `at most 80 characters` |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].annualAverage.quotes[].day` | `at most 10 characters` |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].annualAverage.quotes[].series` | `one of "bankOfCanadaNoon", "bankOfCanadaDaily"` |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].currency` | `one of "CAD", "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.obligations.predecessors[].years[].firstDayRate.series` | `one of "bankOfCanadaNoon", "bankOfCanadaDaily"` |
| `abAt1Inputs.calculation.obligations.priorYears[].annualAverage.noQuoteDays[]` | `at most 10 characters` |
| `abAt1Inputs.calculation.obligations.priorYears[].annualAverage.periodEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.obligations.priorYears[].annualAverage.periodStart` | `at most 10 characters` |
| `abAt1Inputs.calculation.obligations.priorYears[].annualAverage.quotes[].cadPerUnit` | `at most 80 characters` |
| `abAt1Inputs.calculation.obligations.priorYears[].annualAverage.quotes[].day` | `at most 10 characters` |
| `abAt1Inputs.calculation.obligations.priorYears[].annualAverage.quotes[].series` | `one of "bankOfCanadaNoon", "bankOfCanadaDaily"` |
| `abAt1Inputs.calculation.obligations.priorYears[].currency` | `one of "CAD", "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.obligations.priorYears[].firstDayRate.series` | `one of "bankOfCanadaNoon", "bankOfCanadaDaily"` |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].disputedRepayment.responseStatus` | `one of "pending", "decided"` |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].disputedRepayment.route` | `one of "objection", "appeal"` |
| `abAt1Inputs.calculation.obligations.refundInterest.tranches[].kind` | `one of "ordinary", "disputedRepayment", "specialRefund"` |
| `abAt1Inputs.calculation.obligations.refundableCreditEvents[].line` | `one of "129", "085", "086", "115", "087", "sred"` |
| `abAt1Inputs.calculation.obligations.section362Notices[].jurisdiction` | `one of "CRA", "Quebec", "Alberta"` |
| `abAt1Inputs.calculation.obligations.section362Notices[].kind` | `one of "assessment", "reassessment", "lossDetermination", "lossRedetermination", "discoveredError"` |
| `abAt1Inputs.calculation.obligations.specialBaseAdjustments` | `one of "none", "windup", "rollover", "mutualFund", "unknown"` |
| `abAt1Inputs.calculation.otherProvinceCapitalTax.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.otherProvinceCapitalTax.liabilities[].amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.otherProvinceCapitalTax.liabilities[].character` | `one of "capitalTax", "otherBusinessTax"` |
| `abAt1Inputs.calculation.otherProvinceCapitalTax.liabilities[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.otherProvinceCapitalTax.liabilities[].jurisdiction` | `one of "BC", "SK", "MB", "ON", "QC", "NB", "NS", "PE", "NL", "YT", "NT", "NU"` |
| `abAt1Inputs.calculation.payments.currency` | `exactly "CAD"` (pinned) |
| `abAt1Inputs.calculation.payments.entries[].kind` | `one of "instalment", "priorYearOverpayment", "otherCredit"` |
| `abAt1Inputs.calculation.research.continuity` | `one of "ordinary", "amalgamation", "windUp", "entryOrReentry", "currencyChange", "exemptionChange"` |
| `abAt1Inputs.calculation.research.controlBusinesses[].businessId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.research.controlBusinesses[].deductionClaim.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.research.controlBusinesses[].deductionClaim.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.research.controlBusinesses[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.research.controlBusinesses[].originalPreControlPool.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.research.controlBusinesses[].originalPreControlPool.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.research.controlBusinesses[].priorQualifyingAbsorption.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.research.controlBusinesses[].priorQualifyingAbsorption.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.research.deductionClaim.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.research.deductionClaim.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.research.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.research.innovationEmploymentGrant.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.research.innovationEmploymentGrant.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.research.openingPool.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.research.openingPool.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.research.originalPreControlPool.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.research.originalPreControlPool.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.research.priorQualifyingAbsorption.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.research.priorQualifyingAbsorption.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.research.provincialAssistance.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.research.provincialAssistance.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.research.transferredPool.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.research.transferredPool.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].basisYearStart` | `at most 10 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].category` | `one of "undeliveredGoodsAndServices", "prepaidRent", "returnableContainers", "unpaidAmounts", "insurancePolicy", "bank", "other"` |
| `abAt1Inputs.calculation.reserves.basisEntries[].claim.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].claim.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].deferredDueDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].federalDeductionStatus` | `one of "deductionMade", "noDeduction"` |
| `abAt1Inputs.calculation.reserves.basisEntries[].federalIncomeInclusionDescription` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].insuranceContractEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].insuranceContractStart` | `at most 10 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].insurancePremiumIncurredDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].kind` | `one of "goods", "services", "foodDrink", "transportation", "prepaidRent", "containers", "instalmentRealProperty", "instalmentOtherProperty", "manufacturerWarranty", "insuranceAgentCommissions", "bankImpairedLoans", "bankCreditRisks", "lifeInsurance", "nonLifeInsurance"` |
| `abAt1Inputs.calculation.reserves.basisEntries[].period` | `one of "current", "prior"` |
| `abAt1Inputs.calculation.reserves.basisEntries[].purchaserRelationship` | `one of "unrelated", "controlledBySeller", "controlsSeller", "commonControl", "majorityInterestPartnership"` |
| `abAt1Inputs.calculation.reserves.basisEntries[].receivedUnpaidClaims[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].receivedUnpaidClaims[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].receivedUnpaidClaims[].policyLiability.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].receivedUnpaidClaims[].policyLiability.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].receivedUnpaidClaims[].receivedDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].receivedUnpaidClaims[].reportedReserve.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].receivedUnpaidClaims[].reportedReserve.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].saleDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].section20_7Exclusion` | `one of "none", "guaranteeIndemnityWarranty", "cashMethod", "insurance", "reclamation"` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.commissionIncludedInIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.commissionIncludedInIncome.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.contractualServiceMargin.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.contractualServiceMargin.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.designatedAcquisitionDiscount.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.designatedAcquisitionDiscount.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.designatedAmortizedCost.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.designatedAmortizedCost.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.designatedBadDebtAdjustment.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.designatedBadDebtAdjustment.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.designatedReportedReserve.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.designatedReportedReserve.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.earthquakeReasonable.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.earthquakeReasonable.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.earthquakeReported.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.earthquakeReported.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.expectedRepayments.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.expectedRepayments.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.futurePeriodRent.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.futurePeriodRent.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.gaapCreditRiskReserve.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.gaapCreditRiskReserve.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.gaapImpairmentAllowance.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.gaapImpairmentAllowance.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.groupRefundPremiums.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.groupRefundPremiums.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.groupRefundReasonable.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.groupRefundReasonable.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.groupRefundReported.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.groupRefundReported.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.groupTermUnearnedPremiums.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.groupTermUnearnedPremiums.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.guaranteeFund.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.guaranteeFund.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.impairedLoanReasonableReserve.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.impairedLoanReasonableReserve.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.includedInIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.includedInIncome.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.insurancePremiumForFuturePeriod.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.insurancePremiumForFuturePeriod.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.liabilityIncurredClaims.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.liabilityIncurredClaims.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.liabilityRemainingCoverage.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.liabilityRemainingCoverage.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.otherClaimsLiability.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.otherClaimsLiability.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.otherRisksReasonable.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.otherRisksReasonable.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.otherRisksReported.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.otherRisksReported.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.policyLiability.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.policyLiability.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.policyLoansAndInterest.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.policyLoansAndInterest.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.post1995RisksLiability.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.post1995RisksLiability.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.post1995RisksReported.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.post1995RisksReported.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.pre1996RisksReasonable.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.pre1996RisksReasonable.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.pre1996RisksReported.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.pre1996RisksReported.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.priorActualReserve.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.priorActualReserve.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.priorFederalPolicyReserve.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.priorFederalPolicyReserve.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reasonableReserve.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reasonableReserve.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reinsuranceHeld.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reinsuranceHeld.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reinsuranceOtherClaims.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reinsuranceOtherClaims.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reinsuranceServiceMargin.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reinsuranceServiceMargin.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reportedPolicyReserve.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.reportedPolicyReserve.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.saleProfit.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.saleProfit.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.sellingPrice.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.sellingPrice.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specialUnearnedPremiums.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specialUnearnedPremiums.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specifiedAcquisitionDiscount.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specifiedAcquisitionDiscount.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specifiedAmortizedCost.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specifiedAmortizedCost.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specifiedBadDebtAdjustment.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specifiedBadDebtAdjustment.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specifiedReserveAdjustment.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.specifiedReserveAdjustment.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.structuredClaimsLiability.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.structuredClaimsLiability.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.structuredClaimsReported.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.structuredClaimsReported.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.terminationRefunds.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.terminationRefunds.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unearnedCurrentReceipts.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unearnedCurrentReceipts.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unearnedReinsuranceCommissions.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unearnedReinsuranceCommissions.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unpaidAfterYearEnd.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unpaidAfterYearEnd.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unreportedClaimsLiability.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unreportedClaimsLiability.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unreportedClaimsReportedReserve.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.basisEntries[].terms.unreportedClaimsReportedReserve.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.bank.closingReserve.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.categories.bank.closingReserve.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.bank.openingReserve.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.categories.bank.openingReserve.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.bank.prescribedTreatment.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.bank.prescribedTreatment.kind` | `one of "ordinary", "bankPrescribed", "lifePrescribed", "nonLifeFederalMatch", "mixedInsurance"` |
| `abAt1Inputs.calculation.reserves.categories.bank.transferredReserve.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.categories.bank.transferredReserve.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.closingReserve.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.closingReserve.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.doubtfulDebtBasis.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.doubtfulDebtBasis.reasonableReserve.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.doubtfulDebtBasis.reasonableReserve.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.doubtfulDebtBasis.receivableAmount.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.doubtfulDebtBasis.receivableAmount.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.openingReserve.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.openingReserve.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.preChangeDoubtfulDebtBasis.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.preChangeDoubtfulDebtBasis.reasonableReserve.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.preChangeDoubtfulDebtBasis.reasonableReserve.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.preChangeDoubtfulDebtBasis.receivableAmount.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.preChangeDoubtfulDebtBasis.receivableAmount.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.prescribedTreatment.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.prescribedTreatment.kind` | `one of "ordinary", "bankPrescribed", "lifePrescribed", "nonLifeFederalMatch", "mixedInsurance"` |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.transferredReserve.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.categories.doubtfulDebts.transferredReserve.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.insurancePolicy.closingReserve.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.categories.insurancePolicy.closingReserve.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.reserves.categories.insurancePolicy.transferredReserve.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.other.closingReserve.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.categories.other.closingReserve.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.other.openingReserve.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.categories.other.openingReserve.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.other.prescribedTreatment.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.other.prescribedTreatment.kind` | `one of "ordinary", "bankPrescribed", "lifePrescribed", "nonLifeFederalMatch", "mixedInsurance"` |
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| `abAt1Inputs.calculation.reserves.categories.other.transferredReserve.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.reserves.categories.prepaidRent.closingReserve.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.prepaidRent.openingReserve.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.categories.prepaidRent.openingReserve.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.prepaidRent.prescribedTreatment.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.prepaidRent.prescribedTreatment.kind` | `one of "ordinary", "bankPrescribed", "lifePrescribed", "nonLifeFederalMatch", "mixedInsurance"` |
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| `abAt1Inputs.calculation.reserves.categories.prepaidRent.transferredReserve.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.reserves.categories.returnableContainers.closingReserve.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.returnableContainers.openingReserve.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.categories.returnableContainers.openingReserve.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.returnableContainers.prescribedTreatment.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.returnableContainers.prescribedTreatment.kind` | `one of "ordinary", "bankPrescribed", "lifePrescribed", "nonLifeFederalMatch", "mixedInsurance"` |
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| `abAt1Inputs.calculation.reserves.categories.returnableContainers.transferredReserve.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.reserves.categories.undeliveredGoodsAndServices.closingReserve.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.undeliveredGoodsAndServices.openingReserve.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.reserves.categories.undeliveredGoodsAndServices.openingReserve.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.undeliveredGoodsAndServices.prescribedTreatment.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.undeliveredGoodsAndServices.prescribedTreatment.kind` | `one of "ordinary", "bankPrescribed", "lifePrescribed", "nonLifeFederalMatch", "mixedInsurance"` |
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| `abAt1Inputs.calculation.reserves.categories.undeliveredGoodsAndServices.transferredReserve.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.reserves.categories.unpaidAmounts.closingReserve.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.reserves.categories.unpaidAmounts.openingReserve.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.unpaidAmounts.prescribedTreatment.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.reserves.categories.unpaidAmounts.prescribedTreatment.kind` | `one of "ordinary", "bankPrescribed", "lifePrescribed", "nonLifeFederalMatch", "mixedInsurance"` |
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| `abAt1Inputs.calculation.reserves.categories.unpaidAmounts.transferredReserve.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.reserves.federalOtherReserveComponents.lifePolicy.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.reserves.federalOtherReserveComponents.nonLifePolicy.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.reserves.federalOtherReserveComponents.other.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.cdeRegular.claimOverride.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.cdeRegular.controlBasis.balance.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.controlBasis.eventDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.controlBasis.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.controlBasis.role` | `one of "atControl", "priorOwner", "existingOwnerAtControl", "afterControl"` |
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| `abAt1Inputs.calculation.resources.cdeRegular.controlBasis.subsequentChanges.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.cdeRegular.dealerDeficitAtStart.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.attributableIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.attributableIncome.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.baseAdditions1205.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.baseAdditions1205.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.baseDeductions1205.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.baseDeductions1205.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.deductions1207And1212.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.deductions1207And1212.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.inclusion5933f.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.inclusion5933f.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.incomeBeforeDepletionAnd5933f.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.incomeBeforeDepletionAnd5933f.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.otherResourceDeductionsSameIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.otherResourceDeductionsSameIncome.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.otherSuccessorDepletionSameIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.otherSuccessorDepletionSameIncome.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.recapture5933ab.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.recapture5933ab.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.resourceProfits.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.resourceProfits.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.successorRecaptureDeduction.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.successorRecaptureDeduction.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.transfers1202_4a.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.depletionBasis.transfers1202_4a.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.poolId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.predecessorId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.sourceIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeRegular.sourceIncome.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.claimOverride.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.claimOverride.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.controlBasis.balance.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.controlBasis.balance.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.controlBasis.eventDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.controlBasis.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.controlBasis.role` | `one of "atControl", "priorOwner", "existingOwnerAtControl", "afterControl"` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.controlBasis.subsequentChanges.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.controlBasis.subsequentChanges.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.dealerDeficitAtStart.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.dealerDeficitAtStart.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.attributableIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.attributableIncome.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.baseAdditions1205.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.baseAdditions1205.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.baseDeductions1205.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.baseDeductions1205.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.deductions1207And1212.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.deductions1207And1212.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.inclusion5933f.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.inclusion5933f.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.recapture5933ab.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.recapture5933ab.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.resourceProfits.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.resourceProfits.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.successorRecaptureDeduction.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.successorRecaptureDeduction.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.transfers1202_4a.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.depletionBasis.transfers1202_4a.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.poolId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.predecessorId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.sourceIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cdeSuccessor.sourceIncome.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.claimOverride.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.claimOverride.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.controlBasis.balance.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.controlBasis.balance.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.controlBasis.eventDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.controlBasis.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.controlBasis.role` | `one of "atControl", "priorOwner", "existingOwnerAtControl", "afterControl"` |
| `abAt1Inputs.calculation.resources.ceeRegular.controlBasis.subsequentChanges.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.controlBasis.subsequentChanges.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.dealerDeficitAtStart.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.dealerDeficitAtStart.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.attributableIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.attributableIncome.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.baseAdditions1205.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.baseAdditions1205.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.baseDeductions1205.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.baseDeductions1205.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.deductions1207And1212.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.deductions1207And1212.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.inclusion5933f.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.inclusion5933f.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.incomeBeforeDepletionAnd5933f.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.incomeBeforeDepletionAnd5933f.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.otherResourceDeductionsSameIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.otherResourceDeductionsSameIncome.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.otherSuccessorDepletionSameIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.otherSuccessorDepletionSameIncome.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.recapture5933ab.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.recapture5933ab.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.resourceProfits.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.resourceProfits.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.successorRecaptureDeduction.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.successorRecaptureDeduction.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.transfers1202_4a.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.depletionBasis.transfers1202_4a.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.poolId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.predecessorId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.sourceIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.ceeRegular.sourceIncome.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeSuccessor.claimOverride.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.ceeSuccessor.claimOverride.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeSuccessor.controlBasis.balance.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.ceeSuccessor.controlBasis.balance.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeSuccessor.controlBasis.eventDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.resources.ceeSuccessor.controlBasis.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeSuccessor.controlBasis.role` | `one of "atControl", "priorOwner", "existingOwnerAtControl", "afterControl"` |
| `abAt1Inputs.calculation.resources.ceeSuccessor.controlBasis.subsequentChanges.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.ceeSuccessor.controlBasis.subsequentChanges.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeSuccessor.dealerDeficitAtStart.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.ceeSuccessor.dealerDeficitAtStart.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.attributableIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.attributableIncome.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.baseAdditions1205.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.baseAdditions1205.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.baseDeductions1205.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.baseDeductions1205.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.deductions1207And1212.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.deductions1207And1212.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.inclusion5933f.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.inclusion5933f.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.ceeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.amount` | `at most 80 characters` |
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| `abAt1Inputs.calculation.resources.cogpeRegular.sourceIncome.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.cogpeSuccessor.claimOverride.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.cogpeSuccessor.controlBasis.subsequentChanges.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.cogpeSuccessor.dealerDeficitAtStart.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.attributableIncome.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.inclusion5933f.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.incomeBeforeDepletionAnd5933f.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.otherResourceDeductionsSameIncome.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.otherSuccessorDepletionSameIncome.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.recapture5933ab.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.resourceProfits.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.successorRecaptureDeduction.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.cogpeSuccessor.depletionBasis.transfers1202_4a.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.cogpeSuccessor.predecessorId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.sourceIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.cogpeSuccessor.sourceIncome.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.controlOpeningBalances.fede.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.currencyRestatements[].evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].identity` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].direction` | `one of "increase", "decrease"` |
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| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].nativeAmount.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].nativeAmount.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].spotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].targetSpotRateId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].transactionAmount.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].transactionAmount.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].transactionCurrency` | `one of "CAD", "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].movements[].transactionSpotRateId` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.currencyRestatements[].pools[].regularCogpeCreditAbsorptionRestated.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.currencyRestatements[].restatedSourceReturnRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.currencyRestatements[].sourceCurrency` | `one of "CAD", "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.resources.currencyRestatements[].spotRates[].currency` | `one of "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.resources.currencyRestatements[].spotRates[].series` | `one of "bankOfCanadaNoon", "bankOfCanadaDaily"` |
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| `abAt1Inputs.calculation.resources.earnedDepletionRegular.claimOverride.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.earnedDepletionRegular.controlBasis.balance.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.earnedDepletionRegular.controlBasis.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.controlBasis.role` | `one of "atControl", "priorOwner", "existingOwnerAtControl", "afterControl"` |
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| `abAt1Inputs.calculation.resources.earnedDepletionRegular.controlBasis.subsequentChanges.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.earnedDepletionRegular.dealerDeficitAtStart.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.attributableIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.attributableIncome.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.baseAdditions1205.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.baseAdditions1205.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.baseDeductions1205.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.baseDeductions1205.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.deductions1207And1212.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.deductions1207And1212.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.inclusion5933f.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.inclusion5933f.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.incomeBeforeDepletionAnd5933f.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.otherResourceDeductionsSameIncome.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.otherSuccessorDepletionSameIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.otherSuccessorDepletionSameIncome.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.recapture5933ab.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.resourceProfits.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.resourceProfits.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.successorRecaptureDeduction.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.transfers1202_4a.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.depletionBasis.transfers1202_4a.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.earnedDepletionRegular.predecessorId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.sourceIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionRegular.sourceIncome.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.claimOverride.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.claimOverride.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.controlBasis.balance.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.controlBasis.balance.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.controlBasis.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.controlBasis.role` | `one of "atControl", "priorOwner", "existingOwnerAtControl", "afterControl"` |
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| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.controlBasis.subsequentChanges.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.dealerDeficitAtStart.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.earnedDepletionSuccessor.dealerDeficitAtStart.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.fedeSuccessor.depletionBasis.resourceProfits.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.fedeSuccessor.sourceIncome.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.foreignResourceRegular[].controlBasis.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.foreignResourceRegular[].controlBasis.subsequentChanges.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.foreignResourceRegular[].dealerDeficitAtStart.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].predecessorId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.foreignResourceRegular[].propertyIds[]` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].controlBasis.balance.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].controlBasis.balance.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].controlBasis.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].controlBasis.subsequentChanges.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].dealerDeficitAtStart.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].predecessorId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.foreignResourceSuccessor[].propertyIds[]` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.foreignRules.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.foreignSourceIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.foreignSourceIncome.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.miningDepletion.claimOverride.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.miningDepletion.controlBasis.balance.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.miningDepletion.controlBasis.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.miningDepletion.controlBasis.subsequentChanges.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.miningDepletion.dealerDeficitAtStart.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.attributableIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.attributableIncome.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.baseDeductions1205.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.deductions1207And1212.amount` | `at most 80 characters` |
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| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.inclusion5933f.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.otherResourceDeductionsSameIncome.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.otherSuccessorDepletionSameIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.otherSuccessorDepletionSameIncome.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.recapture5933ab.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.resourceProfits.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.resourceProfits.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.successorRecaptureDeduction.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.miningDepletion.depletionBasis.transfers1202_4a.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.miningDepletion.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.miningDepletion.predecessorId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.resources.miningDepletion.sourceIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.resources.miningDepletion.sourceIncome.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.resources.specialAdjustments.offsetDesignation.evidenceRef` | `at most 1000 characters` |
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| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].character` | `one of "actualRepayment", "deemed127_10_8", "federalItcRecapture"` |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].grantAmount` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].grantYearEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].includedInLine445` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].includedInLine560` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].poolReductionAmount` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].poolReductionYearEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].poolRepaymentAmount` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].priorPoolRestored` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].qualifiedExpenditureReduction` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].recipient` | `one of "taxpayer", "expenditureTransferee"` |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].repaymentAmount` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].repaymentDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].repaymentId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].transferAgreementRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule29.recaptures[].poolRepayments[].transfereeId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule29.recaptures[].proceeds` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule29.recaptures[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule29.recaptures[].situation` | `one of "own", "transferred"` |
| `abAt1Inputs.calculation.schedule29.recaptures[].transfereeId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule29.taxableCapital.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule29.taxableCapital.basis` | `one of "taxationYear", "noTaxationYear"` |
| `abAt1Inputs.calculation.schedule29.taxableCapital.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule29.taxableCapital.periodEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].date` | `at most 10 characters` |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].decisionAuthority` | `one of "26.96(6)", "26.96(7)", "26.96(8)", "26.96(10)"` |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].decisionDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].determinedGrant` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].historyBasis` | `one of "actualCorporationYears", "newCorporationNoPredecessorYears"` |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].kind` | `one of "controlChange", "amalgamation", "windUp", "entryOrReentry", "leavingAlberta", "becomeExempt", "ceaseExempt", "multipleTaxationYears"` |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].ministerialTreatment` | `one of "ordinaryFormula", "determinedGrant", "unresolved"` |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].predecessorCapital[].amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].predecessorCapital[].capitalBasis` | `one of "immediatelyPrecedingTaxationYear", "lastTaxationYearInPrecedingCalendarYear"` |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].predecessorCapital[].corporationId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].predecessorCapital[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule29.transitionReviews[].predecessorCapital[].periodEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].age` | `-1000000000000000 to 1000000000000000` |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].currentYearCertificates[].amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].currentYearCertificates[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].currentYearCertificates[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].currentYearCertificates[].issueDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].currentYearCertificates[].ministry` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].issuance[].amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].issuance[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].issuance[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].issuance[].issueDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].issuance[].sequence` | `at most 6 characters` |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].issuerLimitBasis` | `one of "printedFractions", "specifiedMaximum"` |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].issuerLimitYearEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].issuerMaximum` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule3.agriOrigins[].predecessorApplied` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].age` | `-1000000000000000 to 1000000000000000` |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].currentYearCertificates[].amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].currentYearCertificates[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].currentYearCertificates[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].currentYearCertificates[].issueDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].currentYearCertificates[].ministry` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].issuance[].amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].issuance[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].issuance[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].issuance[].issueDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].issuance[].sequence` | `at most 6 characters` |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].issuerLimitBasis` | `one of "printedFractions", "specifiedMaximum"` |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].issuerLimitYearEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].issuerMaximum` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule3.capitalOrigins[].predecessorApplied` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.applied` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.history[].deducted` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.history[].eligible` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.history[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.history[].predecessorId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.history[].subsequentYearEnds[]` | `at most 10 characters` |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.history[].yearEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.partnerships[].atRiskAmount` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.partnerships[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.partnerships[].fiscalPeriodEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.partnerships[].levyPaid` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.partnerships[].membership` | `one of "direct", "indirect"` |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.partnerships[].partnershipId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.partnerships[].reasonableShare` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.payments[].amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.payments[].capacity` | `one of "corporation", "trustee"` |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.payments[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.payments[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule3.dataCentreLevy.payments[].paidOn` | `at most 10 characters` |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].age` | `-1000000000000000 to 1000000000000000` |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].currentYearCertificates[].amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].currentYearCertificates[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].currentYearCertificates[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].currentYearCertificates[].issueDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].currentYearCertificates[].ministry` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].issuance[].amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].issuance[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].issuance[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].issuance[].issueDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].issuance[].sequence` | `at most 6 characters` |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].issuerLimitBasis` | `one of "printedFractions", "specifiedMaximum"` |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].issuerLimitYearEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].issuerMaximum` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule3.investorOrigins[].predecessorApplied` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule4.bank.additionElection.claim` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule4.bank.additionElection.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule4.bank.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule4.bank.nonBankingIncome.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule4.bank.nonBankingIncome.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule8.contributions[].amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule8.contributions[].category` | `one of "election", "senatorial"` |
| `abAt1Inputs.calculation.schedule8.contributions[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule8.contributions[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule8.contributions[].partnershipId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule8.contributions[].receiptNumber` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule8.contributions[].recipient` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule8.contributions[].shareDenominator` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule8.contributions[].shareNumerator` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule8.contributions[].source` | `one of "direct", "partnership"` |
| `abAt1Inputs.calculation.schedule8.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule9.deductionPoolAssistance.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.deductionPoolAssistance.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule9.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule9.fieldOfScience` | `one of "", "1", "2", "3", "4"` |
| `abAt1Inputs.calculation.schedule9.members[].allocation` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.members[].corporationId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule9.projects[].albertaFederal` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.projects[].albertaProxy` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.projects[].albertaProxyCap` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.projects[].albertaProxySalaryBase` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.projects[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule9.projects[].federalProxy` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.projects[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule9.projects[].repayments` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.qualifiedAssistance.amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.qualifiedAssistance.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule9.qualifiedAssistance.kind` | `one of "", "current", "capital", "split"` |
| `abAt1Inputs.calculation.schedule9.recaptures[].event` | `one of "armsLengthSale", "nonArmsLengthSale", "leavesAlberta", "commercialUse"` |
| `abAt1Inputs.calculation.schedule9.recaptures[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].fairMarketValue` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].includedCost` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].includedInLine560` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].inclusionYears[].eligibleExpenditures` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].inclusionYears[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].inclusionYears[].expenditureLimit` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].inclusionYears[].includedCost` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].originalEligible` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].originalLimit` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].otherRecipientId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].ownRecapturePropertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.assistanceId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.character` | `one of "actualRepayment", "deemed127_10_8", "federalItcRecapture"` |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.grantAmount` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.grantYearEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.includedInLine445` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.includedInLine560` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.poolReductionAmount` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.poolReductionYearEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.poolRepaymentAmount` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.priorPoolRestored` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.qualifiedExpenditureReduction` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.recipient` | `one of "taxpayer", "expenditureTransferee"` |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.repaymentAmount` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.repaymentDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.repaymentId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.transferAgreementRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].poolRepayment.transfereeId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].previousRecapture` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].proceeds` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].assistanceId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].character` | `one of "actualRepayment", "deemed127_10_8", "federalItcRecapture"` |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].grantAmount` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].grantYearEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].includedInLine445` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].includedInLine560` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].poolReductionAmount` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].poolReductionYearEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].poolRepaymentAmount` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].priorPoolRestored` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].qualifiedExpenditureReduction` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].recipient` | `one of "taxpayer", "expenditureTransferee"` |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].repaymentAmount` | `at most 80 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].repaymentDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].repaymentId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].transferAgreementRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].repaymentAllocations[].transfereeId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.schedule9.recaptures[].sharedUse` | `one of "ordinary", "firstTerm", "secondTerm"` |
| `abAt1Inputs.calculation.schedule9.recaptures[].situation` | `one of "own", "transferred", "originalUser"` |
| `abAt1Inputs.calculation.schedule9.recaptures[].taxationYearAge` | `one of "", "current", "1", "2", "3", "4", "5", "6", "7", "8", "9", "10", "11", "12", "13", "14", "15", "16", "17", "18", "19", "20", "over20"` |
| `abAt1Inputs.calculation.section80Settlement.agreements[].amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.agreements[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.agreements[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.agreements[].recipientDeemedUnapplied` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.agreements[].settlementId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.capitalDispositions[].additionalStatutoryCapitalGain` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.capitalDispositions[].adjustedCostBase` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.capitalDispositions[].dispositionDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.section80Settlement.capitalDispositions[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.capitalDispositions[].incomePortionExcluded` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.capitalDispositions[].outlays` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.capitalDispositions[].proceeds` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.capitalDispositions[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.directedAttributes[].attributeId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.directedAttributes[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.directedAttributes[].grossAvailable` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.directedAttributes[].personId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.directedAttributes[].settlementId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.directedAttributes[].stage` | `one of "losses", "depreciable", "resources", "ordinaryAcb", "specifiedAcb", "currentCapitalLoss"` |
| `abAt1Inputs.calculation.section80Settlement.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.federalSection61NetAdjustment` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.federalSection61Ref` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.periodEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.section80Settlement.periodStart` | `at most 10 characters` |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.assetFairMarketValue` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.currentTaxPrepayments` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.distressPreferredPrincipal` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.federalEvidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.federalNetAdjustment` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.liabilitiesExcludingCurrentTaxes` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.liabilityBasis` | `one of "shareholderGaap", "osfiAccepted", "provincialInsuranceAccepted", "hypotheticalGaap"` |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.nonArmLengthShareholderPayments12Months` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.openingCumulativeNetIncome` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.otherNetIncomeBeforeRelief` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.paragraph80_15Deduction` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.partnershipIncomeIncluded` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.priorYears[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.priorYears[].netSection80Income` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.priorYears[].reserveClaim` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.reserveClaim` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.residency` | `one of "residentThroughout", "nonResidentInYear"` |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.settlementAllocations[].alreadyIncludedPartnershipNet` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.settlementAllocations[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.settlementAllocations[].netAdjustment` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.section61Relief.settlementAllocations[].settlementId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].exclusionEvidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].exclusionReason` | `one of "proceedsInIncome", "proceedsDeductedPool", "proceedsDeductedPropertyCost", "cashFarmPrincipalDeductible", "section78", "settlementPrincipalInIncome"` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].federalIncomeIncluded` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].federalIncomeKind` | `one of "activeBusiness", "property"` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].federalSourceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].financedPropertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].issuePrice` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].obligationIssuedDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.designationRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].basisBefore` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].basisMovements[].amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].basisMovements[].basisAfter` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].basisMovements[].basisBefore` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].basisMovements[].effectiveAt` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].basisMovements[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].basisMovements[].field` | `one of "basisBefore", "classUccBefore", "depreciationBasisBefore"` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].basisMovements[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].basisMovements[].operation` | `one of "addition", "reduction", "reacquisition"` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].basisMovements[].sourceId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].basisMovements[].sourceKind` | `one of "propertyMovement", "control", "election"` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].capitalKind` | `one of "other", "depreciableClassProperty", "nonClassDepreciableProperty", "share", "debt", "partnership"` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaClass` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaHistory.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].capitalCostChange` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].effectiveAt` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].generalCostChange` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].kind` | `one of "acquisition", "disposition", "statutoryTransfer", "adjustmentIncrease", "adjustmentReduction"` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].ccaHistory.movements[].sourceId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].classId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].classUccAfterPropertyMovements` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].classUccBefore` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].classUccOtherReductionsAtSettlement` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].depreciationBasisBefore` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].designated` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].fedeDeductibleLimit` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].kind` | `one of "capitalCost", "ucc", "part17Property", "cec", "canadianBusinessCec", "successorResource", "cee", "cde", "cogpe", "fede", "foreignResource", "ordinaryAcb", "specifiedAcb", "relatedAcb"` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].nonClassHistory.allowedHistory[].amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].nonClassHistory.allowedHistory[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].nonClassHistory.capitalCostBefore` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].nonClassHistory.character` | `one of "part17", "otherNonClassDepreciable"` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].nonClassHistory.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].nonClassHistory.propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].part17Allowed` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].resourceCharacter` | `one of "regular", "successor"` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].resourceCountry` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].resourceKind` | `one of "CEE", "CDE", "COGPE", "FEDE", "specified_FEDE", "CFRE"` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].resourceOriginalOwnerId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].resourcePoolId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].resourcePropertyIds[]` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].optionalDesignations.recipients[].successorPoolLimit` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].otherForgivenReductions` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].paidForPrincipal` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].principalBefore` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].reportedPrincipalWriteOff` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].sameDayOrderBasis` | `one of "notNeeded", "prescribedDesignation", "ministerDesignation"` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].sameDayOrderRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].settlementAt` | `at most 40 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].settlementDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].sourceId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.settlements[].sourceIncomeKind` | `one of "activeBusiness", "property"` |
| `abAt1Inputs.calculation.section80Settlement.sourceLossReceipts[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.sourceLossReceipts[].forgivenConsumed` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.sourceLossReceipts[].lossId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.sourceLossReceipts[].settlementId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.sourceLossReceipts[].sourcePeriodEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.section80Settlement.sourceLossReceipts[].stage` | `one of "ordinary", "farm", "restrictedFarm", "abil", "capital"` |
| `abAt1Inputs.calculation.section80Settlement.subsection88_1_2NetCapitalLossAvailable` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.unrecognizedLosses[].adjustedCostBase` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.unrecognizedLosses[].dispositionDate` | `at most 10 characters` |
| `abAt1Inputs.calculation.section80Settlement.unrecognizedLosses[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.unrecognizedLosses[].outlays` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.unrecognizedLosses[].proceeds` | `at most 80 characters` |
| `abAt1Inputs.calculation.section80Settlement.unrecognizedLosses[].propertyId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.section80Settlement.unrecognizedLosses[].settlementId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.smallBusiness.filingCorporationId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.smallBusiness.sourceReturns[].associatedCorporationIds[]` | `at most 1000 characters` |
| `abAt1Inputs.calculation.smallBusiness.sourceReturns[].corporationId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.smallBusiness.sourceReturns[].electionEvidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.smallBusiness.sourceReturns[].electionParties[]` | `at most 1000 characters` |
| `abAt1Inputs.calculation.smallBusiness.sourceReturns[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.smallBusiness.sourceReturns[].yearEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.smallBusiness.sourceReturns[].yearStart` | `at most 10 characters` |
| `abAt1Inputs.calculation.smallBusiness.taxableCapitalBasis` | `one of "precedingTaxYear", "currentTaxYear", "groupPrecedingCalendarYear"` |
| `abAt1Inputs.calculation.smallBusiness.thirdCorporationElectionFacts.role` | `one of "electingThirdCorporation", "otherCorporation"` |
| `abAt1Inputs.calculation.specialCorporation.cooperative.carryforwardClaim` | `at most 80 characters` |
| `abAt1Inputs.calculation.specialCorporation.cooperative.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.specialCorporation.cooperative.incomeBeforePatronage` | `at most 80 characters` |
| `abAt1Inputs.calculation.specialCorporation.cooperative.memberBusiness` | `at most 80 characters` |
| `abAt1Inputs.calculation.specialCorporation.cooperative.openingUndeductedMemberPatronage` | `at most 80 characters` |
| `abAt1Inputs.calculation.specialCorporation.cooperative.payments[].amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.specialCorporation.cooperative.payments[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.specialCorporation.cooperative.payments[].form` | `one of "cash", "liabilityOffset", "security", "agriculturalShare"` |
| `abAt1Inputs.calculation.specialCorporation.cooperative.payments[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.specialCorporation.cooperative.payments[].securitiesRedemptionCash` | `at most 80 characters` |
| `abAt1Inputs.calculation.specialCorporation.cooperative.securitiesRedemptionCash` | `at most 80 characters` |
| `abAt1Inputs.calculation.specialCorporation.cooperative.totalBusiness` | `at most 80 characters` |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.payments[].amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.payments[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.payments[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.payments[].kind` | `one of "bonusInterest", "borrowingAllocation"` |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.receivedAllocations[].amount` | `at most 80 characters` |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.receivedAllocations[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.specialCorporation.creditUnion.receivedAllocations[].payerId` | `at most 1000 characters` |
| `abAt1Inputs.calculation.specialCorporation.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.specialCorporation.insurance.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.specialCorporation.insurance.premiums[].annuityConsideration` | `at most 80 characters` |
| `abAt1Inputs.calculation.specialCorporation.insurance.premiums[].attributablePe` | `one of "alberta", "otherCanadianProvince", "foreignCountry"` |
| `abAt1Inputs.calculation.specialCorporation.insurance.premiums[].cancelledPolicyRefunds` | `at most 80 characters` |
| `abAt1Inputs.calculation.specialCorporation.insurance.premiums[].evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.specialCorporation.insurance.premiums[].grossPremiums` | `at most 80 characters` |
| `abAt1Inputs.calculation.specialCorporation.insurance.premiums[].id` | `at most 1000 characters` |
| `abAt1Inputs.calculation.specialCorporation.insurance.premiums[].insuranceType` | `one of "property", "other"` |
| `abAt1Inputs.calculation.specialCorporation.insurance.premiums[].policyholderDividendsOrRebates` | `at most 80 characters` |
| `abAt1Inputs.calculation.specialCorporation.insurance.premiums[].reinsurancePaid` | `at most 80 characters` |
| `abAt1Inputs.calculation.specialCorporation.insurance.premiums[].riskLocation` | `one of "alberta", "otherCanadianProvince", "foreignCountry"` |
| `abAt1Inputs.calculation.specialCorporation.insurance.section138Reserve` | `at most 80 characters` |
| `abAt1Inputs.calculation.specialCorporation.kind` | `one of "investment", "mutualFund", "cooperative", "creditUnion", "exempt", "insurance", "nonResident"` |
| `abAt1Inputs.calculation.specialCorporation.nonResident.evidenceRef` | `at most 1000 characters` |
| `abAt1Inputs.calculation.transitions.continuity.balances[].schedule` | `one of "003", "012", "013", "015", "016", "017", "018", "020", "021"` |
| `abAt1Inputs.calculation.transitions.continuity.kind` | `one of "amalgamation", "windUp", "entryOrReentry", "leavingAlberta", "becomeExempt", "ceaseExempt"` |
| `abAt1Inputs.calculation.transitions.controlChange.timing` | `one of "startOfDay", "intraday"` |
| `abAt1Inputs.calculation.transitions.controlCohorts[].events[].timing` | `one of "startOfDay", "intraday"` |
| `abAt1Inputs.calculation.transitions.functionalCurrency.amounts[].jacketLine` | `one of "086", "087"` |
| `abAt1Inputs.calculation.transitions.functionalCurrency.amounts[].kind` | `one of "deemedPayment", "businessLimit", "maximumExpenditureLimit", "apiCredit", "sredCredit", "idmtc", "fttc", "ieg"` |
| `abAt1Inputs.calculation.transitions.functionalCurrency.annualAverage.noQuoteDays[]` | `at most 10 characters` |
| `abAt1Inputs.calculation.transitions.functionalCurrency.annualAverage.periodEnd` | `at most 10 characters` |
| `abAt1Inputs.calculation.transitions.functionalCurrency.annualAverage.periodStart` | `at most 10 characters` |
| `abAt1Inputs.calculation.transitions.functionalCurrency.annualAverage.quotes[].cadPerUnit` | `at most 80 characters` |
| `abAt1Inputs.calculation.transitions.functionalCurrency.annualAverage.quotes[].day` | `at most 10 characters` |
| `abAt1Inputs.calculation.transitions.functionalCurrency.annualAverage.quotes[].series` | `one of "bankOfCanadaNoon", "bankOfCanadaDaily"` |
| `abAt1Inputs.calculation.transitions.functionalCurrency.currency` | `one of "USD", "GBP", "EUR", "AUD", "JPY"` |
| `abAt1Inputs.calculation.transitions.functionalCurrency.event` | `one of "election", "revocation", "continuingElection"` |
| `abAt1Inputs.calculation.transitions.functionalCurrency.openingBalances[].schedule` | `one of "003", "012", "013", "015", "016", "017", "018", "020", "021"` |
| `abAt1Inputs.calculation.transitions.functionalCurrency.spotRates[].series` | `one of "bankOfCanadaNoon", "bankOfCanadaDaily"` |
| `abAt1Inputs.calculation.transitions.taxStatus.taxableDays` | `-1000000000000000 to 1000000000000000` |
| `abAt1Inputs.calculation.transitions.taxStatus.treatment` | `one of "ordinary", "section149", "section143", "societyLifeInsurance", "nonResidentInvestment", "crownChange"` |
| `abAt1Inputs.discretionaryAccounts.accounts[].kind` | `one of "ucc", "reserve", "loss", "donation", "resource", "sred", "other"` |
| `abAt1Inputs.discretionaryAccounts.accounts[].stage` | `one of "opening", "claim", "closing"` |
| `abAt1Inputs.revenue.statements[].kind` | `one of "farm", "non_farm"` |
| `abAt1Inputs.schemaVersion` | `exactly 1` (pinned) |
| `aocPropertyDesignations[].capitalCost` | `-1000000000000000 to 1000000000000000` |
| `aocPropertyDesignations[].designatedAmount` | `-1000000000000000 to 1000000000000000` |
| `aocPropertyDesignations[].subsection111_5_1WouldApply` | `one of false, true` |
| `daysInYear` | `-1000000000000000 to 1000000000000000` |
| `schedule24.operationCode` | `one of null, "01", "02", "03", "04", "05", "06", "07", "09", "10", "11", "12", "13", "14", "15", "16", "17", "99"` |
| `schedule38.hasAcquisitionOfControlThisYear` | `-1000000000000000 to 1000000000000000` |
| `schedule38.hasFunctionalCurrencyElectionS261` | `-1000000000000000 to 1000000000000000` |
| `schedule38.isAuthorizedForeignBank` | `-1000000000000000 to 1000000000000000` |
| `schedule38.isDepositTakingMortgageLender` | `-1000000000000000 to 1000000000000000` |
| `schedule38.isHoldcoUnderS190_1_e` | `-1000000000000000 to 1000000000000000` |
| `schedule38.isTrustCorporation` | `-1000000000000000 to 1000000000000000` |
| `schedule38.relatedSolelyViaCrownControl` | `-1000000000000000 to 1000000000000000` |
| `schedule38.relatedSolelyViaS251_5_b_Right` | `-1000000000000000 to 1000000000000000` |
| `schedule38.rightAcquiredForAvoidancePurpose` | `-1000000000000000 to 1000000000000000` |
| `schedule67.hadAmalgamationIn2020Or2021` | `-1000000000000000 to 1000000000000000` |
| `schedule67.hadWindupIn2020Or2021` | `-1000000000000000 to 1000000000000000` |
| `schedule67.hasMultiple2022TaxYears` | `-1000000000000000 to 1000000000000000` |
| `schedule67.isFinancialInstitutionRelatedToBankOrLifeInsurer` | `-1000000000000000 to 1000000000000000` |
| `schedule67.isNonResident` | `-1000000000000000 to 1000000000000000` |
| `schedule67.wasBankOrLifeInsurerGroupMemberInA2021TaxYear` | `-1000000000000000 to 1000000000000000` |
| `schedule68.hasAntiAvoidanceAddbackS123_6_6` | `-1000000000000000 to 1000000000000000` |
| `schedule68.hasFunctionalCurrencyElectionS261` | `-1000000000000000 to 1000000000000000` |
| `schedule68.isAmalgamationSuccessor` | `-1000000000000000 to 1000000000000000` |
| `schedule68.isAmendedAgreement` | `-1000000000000000 to 1000000000000000` |
| `schedule68.isFinancialInstitutionRelatedToBankOrLifeInsurer` | `-1000000000000000 to 1000000000000000` |
| `schedule68.isHoldcoUnderS190_1_e` | `-1000000000000000 to 1000000000000000` |
| `schedule68.isNonResident` | `-1000000000000000 to 1000000000000000` |
| `schedule68.isPCInsurer` | `-1000000000000000 to 1000000000000000` |
| `schedule68.isWindupSuccessor` | `-1000000000000000 to 1000000000000000` |
| `t2Jacket.filingStatus.aocEffectiveDateTime` | `at most 40 characters` |
| `t2Jacket.filingStatus.ccpcStatusChangeEffectiveDateTime` | `at most 40 characters` |
| `t2Jacket.identification.section149Exempt` | `one of null, 1, 2, 4, "1", "2", "4"` |
| `t2Jacket.identification.typeOfCorporation` | `one of null, 1, 2, 3, 4, 5, "1", "2", "3", "4", "5"` |
| `taxYear` | `matches ^\s*(?:1[0-9][0-9][0-9]\|20[0-1][0-9]\|202[0-7])\s*$; 1000 to 2027` |
| `workpapers[].priorYearRows[]._rowKey` | `0 to 20000 characters` |
| `workpapers[].rows[]._rowKey` | `0 to 20000 characters` |

## Output cells (938)

Paths are relative to this target's result object in the response.

| Cell | Types | Description |
| --- | --- | --- |
| `calculation.calculationReady` | boolean |  |
| `calculation.capitalProperties[].acquisitionDate` | string |  |
| `calculation.capitalProperties[].category` | string |  |
| `calculation.capitalProperties[].closingCostBase` | number |  |
| `calculation.capitalProperties[].controlBasis.confirmed` | boolean |  |
| `calculation.capitalProperties[].controlBasis.designatedAmount` | string |  |
| `calculation.capitalProperties[].controlBasis.designationMethod` | string |  |
| `calculation.capitalProperties[].controlBasis.eventDate` | string |  |
| `calculation.capitalProperties[].controlBasis.evidenceRef` | string |  |
| `calculation.capitalProperties[].controlBasis.fairMarketValue` | string |  |
| `calculation.capitalProperties[].controlBasis.formFiledDate` | string |  |
| `calculation.capitalProperties[].controlBasis.noticeSentDate` | string |  |
| `calculation.capitalProperties[].controlBasis.postControlAdditions` | string |  |
| `calculation.capitalProperties[].controlBasis.postControlReductions` | string |  |
| `calculation.capitalProperties[].controlBasis.preControlAcb` | string |  |
| `calculation.capitalProperties[].depreciableBasis.basisSource` | string |  |
| `calculation.capitalProperties[].depreciableBasis.capitalCostBefore` | string |  |
| `calculation.capitalProperties[].depreciableBasis.ccaClass` | string |  |
| `calculation.capitalProperties[].depreciableBasis.confirmed` | boolean |  |
| `calculation.capitalProperties[].depreciableBasis.controlDate` | string |  |
| `calculation.capitalProperties[].depreciableBasis.deemedProceeds` | string |  |
| `calculation.capitalProperties[].depreciableBasis.evidenceRef` | string |  |
| `calculation.capitalProperties[].depreciableBasis.incomeHistory[].confirmed` | boolean |  |
| `calculation.capitalProperties[].depreciableBasis.incomeHistory[].evidenceRef` | string |  |
| `calculation.capitalProperties[].depreciableBasis.incomeHistory[].incomeIncluded` | string |  |
| `calculation.capitalProperties[].depreciableBasis.incomeHistory[].incomeKind` | string |  |
| `calculation.capitalProperties[].depreciableBasis.incomeHistory[].periodEnd` | string |  |
| `calculation.capitalProperties[].depreciableBasis.incomeHistory[].periodStart` | string |  |
| `calculation.capitalProperties[].depreciableBasis.incomeHistory[].portionInGain` | string |  |
| `calculation.capitalProperties[].depreciableBasis.incomeHistoryComplete` | boolean |  |
| `calculation.capitalProperties[].depreciableBasis.openingBasisChangesConfirmed` | boolean |  |
| `calculation.capitalProperties[].depreciableBasis.openingBasisChangesRef` | string |  |
| `calculation.capitalProperties[].depreciableBasis.openingCcaCapitalCost` | string |  |
| `calculation.capitalProperties[].depreciableBasis.openingGeneralCost` | string |  |
| `calculation.capitalProperties[].depreciableBasis.poolPropertyId` | string |  |
| `calculation.capitalProperties[].description` | string |  |
| `calculation.capitalProperties[].disposed` | boolean |  |
| `calculation.capitalProperties[].evidenceRef` | string |  |
| `calculation.capitalProperties[].id` | string |  |
| `calculation.cca` | array \| boolean \| null \| number \| object \| string |  |
| `calculation.credits[].age` | integer |  |
| `calculation.credits[].closingBalance` | number |  |
| `calculation.credits[].credit` | string |  |
| `calculation.credits[].evidenceRef` | string |  |
| `calculation.credits[].issuance[].amount` | number |  |
| `calculation.credits[].issuance[].evidenceRef` | string |  |
| `calculation.credits[].issuance[].id` | string |  |
| `calculation.credits[].issuance[].issueDate` | string |  |
| `calculation.credits[].issuance[].sequence` | string |  |
| `calculation.credits[].originYearEnd` | string |  |
| `calculation.credits[].originalCredit` | number |  |
| `calculation.credits[].predecessorId` | string |  |
| `calculation.credits[].subsequentYearEnds[]` | string |  |
| `calculation.currency` | string |  |
| `calculation.currencyCalculation.averageCadPerUnit` | null \| number |  |
| `calculation.currencyCalculation.averageQuoteCount` | integer \| null |  |
| `calculation.currencyCalculation.balanceCad` | null \| number |  |
| `calculation.currencyCalculation.paymentsCad` | null \| number |  |
| `calculation.currencyCalculation.reportingCurrency` | string |  |
| `calculation.currencyCalculation.taxPayableCad` | null \| number |  |
| `calculation.currencyCalculation.taxPayableReporting` | null \| number |  |
| `calculation.dataCentreLevy.applied` | number |  |
| `calculation.dataCentreLevy.closingBalance` | number |  |
| `calculation.dataCentreLevy.entitlement` | number |  |
| `calculation.dataCentreLevy.history[].deducted` | number |  |
| `calculation.dataCentreLevy.history[].eligible` | number |  |
| `calculation.dataCentreLevy.history[].evidenceRef` | string |  |
| `calculation.dataCentreLevy.history[].predecessorId` | string |  |
| `calculation.dataCentreLevy.history[].subsequentYearEnds[]` | string |  |
| `calculation.dataCentreLevy.history[].yearEnd` | string |  |
| `calculation.dataCentreLevy.limit` | number |  |
| `calculation.dataCentreLevy.pool` | number |  |
| `calculation.eifelAffiliateCarryforward` | array \| boolean \| null \| number \| object \| string |  |
| `calculation.eifelAffiliateFapi[].affiliateId` | string |  |
| `calculation.eifelAffiliateFapi[].affiliateName` | string |  |
| `calculation.eifelAffiliateFapi[].affiliateTaxationYearEnd` | string |  |
| `calculation.eifelAffiliateFapi[].components` | object |  |
| `calculation.eifelAffiliateFapi[].debtForgivenessCarryforward` | null \| number |  |
| `calculation.eifelAffiliateFapi[].derivedInclusion` | null \| number |  |
| `calculation.eifelAffiliateFapi[].evidenceReference` | string |  |
| `calculation.eifelAffiliateFapi[].foreignAccrualCapitalLoss` | null \| number |  |
| `calculation.eifelAffiliateFapi[].foreignAccrualPropertyIncome` | null \| number |  |
| `calculation.eifelAffiliateFapi[].foreignAccrualPropertyLoss` | null \| number |  |
| `calculation.eifelAffiliateFapi[].lossLedger` | null \| object |  |
| `calculation.eifelAffiliateFapi[].lossLedger.currentAffiliateTaxationYearEnd` | string |  |
| `calculation.eifelAffiliateFapi[].lossLedger.pools[].designatedAfterCurrentYear` | number |  |
| `calculation.eifelAffiliateFapi[].lossLedger.pools[].designatedBeforeCurrentYear` | number |  |
| `calculation.eifelAffiliateFapi[].lossLedger.pools[].designatedForCurrentYear` | number |  |
| `calculation.eifelAffiliateFapi[].lossLedger.pools[].foreignAccrualLoss` | number |  |
| `calculation.eifelAffiliateFapi[].lossLedger.pools[].lossId` | string |  |
| `calculation.eifelAffiliateFapi[].lossLedger.pools[].lossTaxationYearEnd` | string |  |
| `calculation.eifelAffiliateFapi[].lossLedger.pools[].lossType` | string |  |
| `calculation.eifelAffiliateFapi[].lossLedger.pools[].remainingAfterAllDesignations` | number |  |
| `calculation.eifelAffiliateFapi[].lossLedger.prescribedCapitalLoss` | number |  |
| `calculation.eifelAffiliateFapi[].lossLedger.prescribedPropertyLoss` | number |  |
| `calculation.eifelAffiliateFapi[].participatingPercentage` | null \| number |  |
| `calculation.eifelAffiliateFapi[].reportingCurrency` | string |  |
| `calculation.eifelAffiliateFapi[].status` | string |  |
| `calculation.eifelCapacityHistory[].absorbed` | string |  |
| `calculation.eifelCapacityHistory[].adjustedTaxableIncomeBefore257` | string |  |
| `calculation.eifelCapacityHistory[].confirmed` | boolean |  |
| `calculation.eifelCapacityHistory[].evidenceRef` | string |  |
| `calculation.eifelCapacityHistory[].expenses` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.accountingStandard` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.amended` | boolean \| null |  |
| `calculation.eifelCapacityHistory[].groupRatio.auditedStatementsRef` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.confirmed` | boolean |  |
| `calculation.eifelCapacityHistory[].groupRatio.consolidatedGroupConfirmed` | boolean |  |
| `calculation.eifelCapacityHistory[].groupRatio.currency` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.electionRef` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.evidenceRef` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.fairValueElectionMadeInFirstYear` | boolean \| null |  |
| `calculation.eifelCapacityHistory[].groupRatio.fairValueElectionRef` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.filingDate` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.financials.capitalizedExpenseDividends` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.financials.capitalizedInterest` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.financials.confirmed` | boolean |  |
| `calculation.eifelCapacityHistory[].groupRatio.financials.depreciation` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.financials.disposalGainBelowCost` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.financials.disposalLoss` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.financials.equityCapitalizedInterest` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.financials.equityInterestExpense` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.financials.equityInterestIncome` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.financials.equityNetFairValue` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.financials.equityTaxAndDepreciation` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.financials.equityTaxRecoveryFairValueAndDisposalGain` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.financials.evidenceRef` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.financials.exemptBorrowingIncome` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.financials.expenseDividends` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.financials.financingFeeIncome` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.financials.financingFees` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.financials.impairment` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.financials.incomeDividends` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.financials.incomeTaxExpense` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.financials.incomeTaxRecoverable` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.financials.interestExpense` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.financials.interestIncome` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.financials.netFairValue` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.financials.netIncome` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.financials.netLoss` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.financials.similarCharges` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.members[].adjustedTaxableIncomeBefore257` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.members[].allocation` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.members[].assessmentRef` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.members[].assessmentSentOn` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.members[].confirmed` | boolean |  |
| `calculation.eifelCapacityHistory[].groupRatio.members[].eligibleThroughoutConfirmed` | boolean |  |
| `calculation.eifelCapacityHistory[].groupRatio.members[].evidenceRef` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.members[].filingDueDate` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.members[].id` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.members[].isFiler` | boolean |  |
| `calculation.eifelCapacityHistory[].groupRatio.members[].signatoryRef` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.members[].yearEnd` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.members[].yearStart` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.membersComplete` | boolean |  |
| `calculation.eifelCapacityHistory[].groupRatio.ministerPermissionRef` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.nonMembers[].confirmed` | boolean |  |
| `calculation.eifelCapacityHistory[].groupRatio.nonMembers[].evidenceRef` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.nonMembers[].expense` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.nonMembers[].id` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.nonMembers[].income` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.nonMembers[].specifiedNonMemberConfirmed` | boolean |  |
| `calculation.eifelCapacityHistory[].groupRatio.nonMembersComplete` | boolean |  |
| `calculation.eifelCapacityHistory[].groupRatio.periodEnd` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.periodStart` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.previousAmendmentFiled` | boolean \| null |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorAntiAvoidanceAbsentConfirmed` | boolean |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorElectionRef` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorFinancials.capitalizedExpenseDividends` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorFinancials.capitalizedInterest` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorFinancials.confirmed` | boolean |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorFinancials.depreciation` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorFinancials.disposalGainBelowCost` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorFinancials.disposalLoss` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorFinancials.equityCapitalizedInterest` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorFinancials.equityInterestExpense` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorFinancials.equityInterestIncome` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorFinancials.equityNetFairValue` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorFinancials.equityTaxAndDepreciation` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorFinancials.equityTaxRecoveryFairValueAndDisposalGain` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorFinancials.evidenceRef` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorFinancials.exemptBorrowingIncome` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorFinancials.expenseDividends` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorFinancials.financingFeeIncome` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorFinancials.financingFees` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorFinancials.impairment` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorFinancials.incomeDividends` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorFinancials.incomeTaxExpense` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorFinancials.incomeTaxRecoverable` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorFinancials.interestExpense` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorFinancials.interestIncome` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorFinancials.netFairValue` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorFinancials.netIncome` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorFinancials.netLoss` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorFinancials.similarCharges` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorMembers[].adjustedTaxableIncomeBefore257` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorMembers[].allocation` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorMembers[].assessmentRef` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorMembers[].assessmentSentOn` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorMembers[].confirmed` | boolean |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorMembers[].eligibleThroughoutConfirmed` | boolean |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorMembers[].evidenceRef` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorMembers[].filingDueDate` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorMembers[].id` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorMembers[].isFiler` | boolean |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorMembers[].signatoryRef` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorMembers[].yearEnd` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorMembers[].yearStart` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorNonMembers[].confirmed` | boolean |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorNonMembers[].evidenceRef` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorNonMembers[].expense` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorNonMembers[].id` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorNonMembers[].income` | string |  |
| `calculation.eifelCapacityHistory[].groupRatio.priorNonMembers[].specifiedNonMemberConfirmed` | boolean |  |
| `calculation.eifelCapacityHistory[].groupRatio.singleMemberResidentConfirmed` | boolean |  |
| `calculation.eifelCapacityHistory[].groupRatio.supersededByAmendment` | boolean \| null |  |
| `calculation.eifelCapacityHistory[].groupRatioElection` | boolean |  |
| `calculation.eifelCapacityHistory[].groupRatioLimit` | string |  |
| `calculation.eifelCapacityHistory[].regimeApplied` | boolean |  |
| `calculation.eifelCapacityHistory[].revenues` | string |  |
| `calculation.eifelCapacityHistory[].rifeDeductible` | string |  |
| `calculation.eifelCapacityHistory[].transferred` | string |  |
| `calculation.eifelCapacityHistory[].yearEnd` | string |  |
| `calculation.eifelCapacityHistory[].yearStart` | string |  |
| `calculation.eifelPreRegimeElection.confirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.earliestFilingDueDate` | string |  |
| `calculation.eifelPreRegimeElection.electionFiled` | boolean \| null |  |
| `calculation.eifelPreRegimeElection.evidenceRef` | string |  |
| `calculation.eifelPreRegimeElection.filingDate` | string |  |
| `calculation.eifelPreRegimeElection.jointElectionRef` | string |  |
| `calculation.eifelPreRegimeElection.members[].allocations[].amount` | string |  |
| `calculation.eifelPreRegimeElection.members[].allocations[].confirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].allocations[].evidenceRef` | string |  |
| `calculation.eifelPreRegimeElection.members[].allocations[].yearEnd` | string |  |
| `calculation.eifelPreRegimeElection.members[].confirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].eligibleGroupEntityConfirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].evidenceRef` | string |  |
| `calculation.eifelPreRegimeElection.members[].financialOrExemptInAnyPreRegimeYear` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].firstRegimeEarlyApplicationConfirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].firstRegimeEarlyApplicationRef` | string |  |
| `calculation.eifelPreRegimeElection.members[].firstRegimeEnd` | string |  |
| `calculation.eifelPreRegimeElection.members[].firstRegimeStart` | string |  |
| `calculation.eifelPreRegimeElection.members[].historyComplete` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].id` | string |  |
| `calculation.eifelPreRegimeElection.members[].isFiler` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].lossRestrictionAtYearStartOccurred` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].lossRestrictionYearStart` | null \| string |  |
| `calculation.eifelPreRegimeElection.members[].years[].absorbed` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].adjustedTaxableIncomeBefore257` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].confirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].years[].evidenceRef` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].expenses` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.accountingStandard` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.amended` | boolean \| null |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.auditedStatementsRef` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.confirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.consolidatedGroupConfirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.currency` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.electionRef` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.evidenceRef` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.fairValueElectionMadeInFirstYear` | boolean \| null |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.fairValueElectionRef` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.filingDate` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.financials.capitalizedExpenseDividends` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.financials.capitalizedInterest` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.financials.confirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.financials.depreciation` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.financials.disposalGainBelowCost` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.financials.disposalLoss` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.financials.equityCapitalizedInterest` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.financials.equityInterestExpense` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.financials.equityInterestIncome` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.financials.equityNetFairValue` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.financials.equityTaxAndDepreciation` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.financials.equityTaxRecoveryFairValueAndDisposalGain` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.financials.evidenceRef` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.financials.exemptBorrowingIncome` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.financials.expenseDividends` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.financials.financingFeeIncome` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.financials.financingFees` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.financials.impairment` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.financials.incomeDividends` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.financials.incomeTaxExpense` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.financials.incomeTaxRecoverable` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.financials.interestExpense` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.financials.interestIncome` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.financials.netFairValue` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.financials.netIncome` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.financials.netLoss` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.financials.similarCharges` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.members[].adjustedTaxableIncomeBefore257` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.members[].allocation` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.members[].assessmentRef` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.members[].assessmentSentOn` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.members[].confirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.members[].eligibleThroughoutConfirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.members[].evidenceRef` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.members[].filingDueDate` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.members[].id` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.members[].isFiler` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.members[].signatoryRef` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.members[].yearEnd` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.members[].yearStart` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.membersComplete` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.ministerPermissionRef` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.nonMembers[].confirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.nonMembers[].evidenceRef` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.nonMembers[].expense` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.nonMembers[].id` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.nonMembers[].income` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.nonMembers[].specifiedNonMemberConfirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.nonMembersComplete` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.periodEnd` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.periodStart` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.previousAmendmentFiled` | boolean \| null |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorAntiAvoidanceAbsentConfirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorElectionRef` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorFinancials.capitalizedExpenseDividends` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorFinancials.capitalizedInterest` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorFinancials.confirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorFinancials.depreciation` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorFinancials.disposalGainBelowCost` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorFinancials.disposalLoss` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorFinancials.equityCapitalizedInterest` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorFinancials.equityInterestExpense` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorFinancials.equityInterestIncome` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorFinancials.equityNetFairValue` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorFinancials.equityTaxAndDepreciation` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorFinancials.equityTaxRecoveryFairValueAndDisposalGain` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorFinancials.evidenceRef` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorFinancials.exemptBorrowingIncome` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorFinancials.expenseDividends` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorFinancials.financingFeeIncome` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorFinancials.financingFees` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorFinancials.impairment` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorFinancials.incomeDividends` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorFinancials.incomeTaxExpense` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorFinancials.incomeTaxRecoverable` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorFinancials.interestExpense` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorFinancials.interestIncome` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorFinancials.netFairValue` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorFinancials.netIncome` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorFinancials.netLoss` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorFinancials.similarCharges` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorMembers[].adjustedTaxableIncomeBefore257` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorMembers[].allocation` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorMembers[].assessmentRef` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorMembers[].assessmentSentOn` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorMembers[].confirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorMembers[].eligibleThroughoutConfirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorMembers[].evidenceRef` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorMembers[].filingDueDate` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorMembers[].id` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorMembers[].isFiler` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorMembers[].signatoryRef` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorMembers[].yearEnd` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorMembers[].yearStart` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorNonMembers[].confirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorNonMembers[].evidenceRef` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorNonMembers[].expense` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorNonMembers[].id` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorNonMembers[].income` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.priorNonMembers[].specifiedNonMemberConfirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.singleMemberResidentConfirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatio.supersededByAmendment` | boolean \| null |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatioElection` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].years[].groupRatioLimit` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].regimeApplied` | boolean |  |
| `calculation.eifelPreRegimeElection.members[].years[].revenues` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].rifeDeductible` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].transferred` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].yearEnd` | string |  |
| `calculation.eifelPreRegimeElection.members[].years[].yearStart` | string |  |
| `calculation.eifelPreRegimeElection.membersComplete` | boolean |  |
| `calculation.eifelPreRegimeElection.ministerExtensionRef` | string |  |
| `calculation.eifelPreRegimeElection.ratioOfPermissibleExpenses` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.assessedMemberId` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.assessedYearEnd` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.assessmentDate` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.assessmentRef` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.confirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.evidenceRef` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorFilingDate` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorJointElectionRef` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].allocations[].amount` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].allocations[].confirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].allocations[].evidenceRef` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].allocations[].yearEnd` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].confirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].eligibleGroupEntityConfirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].evidenceRef` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].financialOrExemptInAnyPreRegimeYear` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].firstRegimeEarlyApplicationConfirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].firstRegimeEarlyApplicationRef` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].firstRegimeEnd` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].firstRegimeStart` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].historyComplete` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].id` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].isFiler` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].lossRestrictionAtYearStartOccurred` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].lossRestrictionYearStart` | null \| string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].absorbed` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].adjustedTaxableIncomeBefore257` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].confirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].evidenceRef` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].expenses` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.accountingStandard` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.amended` | boolean \| null |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.auditedStatementsRef` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.confirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.consolidatedGroupConfirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.currency` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.electionRef` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.evidenceRef` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.fairValueElectionMadeInFirstYear` | boolean \| null |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.fairValueElectionRef` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.filingDate` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.capitalizedExpenseDividends` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.capitalizedInterest` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.confirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.depreciation` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.disposalGainBelowCost` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.disposalLoss` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.equityCapitalizedInterest` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.equityInterestExpense` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.equityInterestIncome` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.equityNetFairValue` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.equityTaxAndDepreciation` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.equityTaxRecoveryFairValueAndDisposalGain` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.evidenceRef` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.exemptBorrowingIncome` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.expenseDividends` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.financingFeeIncome` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.financingFees` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.impairment` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.incomeDividends` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.incomeTaxExpense` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.incomeTaxRecoverable` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.interestExpense` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.interestIncome` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.netFairValue` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.netIncome` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.netLoss` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.financials.similarCharges` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members[].adjustedTaxableIncomeBefore257` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members[].allocation` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members[].assessmentRef` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members[].assessmentSentOn` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members[].confirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members[].eligibleThroughoutConfirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members[].evidenceRef` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members[].filingDueDate` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members[].id` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members[].isFiler` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members[].signatoryRef` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members[].yearEnd` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.members[].yearStart` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.membersComplete` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.ministerPermissionRef` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.nonMembers[].confirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.nonMembers[].evidenceRef` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.nonMembers[].expense` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.nonMembers[].id` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.nonMembers[].income` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.nonMembers[].specifiedNonMemberConfirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.nonMembersComplete` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.periodEnd` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.periodStart` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.previousAmendmentFiled` | boolean \| null |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorAntiAvoidanceAbsentConfirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorElectionRef` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.capitalizedExpenseDividends` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.capitalizedInterest` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.confirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.depreciation` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.disposalGainBelowCost` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.disposalLoss` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.equityCapitalizedInterest` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.equityInterestExpense` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.equityInterestIncome` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.equityNetFairValue` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.equityTaxAndDepreciation` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.equityTaxRecoveryFairValueAndDisposalGain` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.evidenceRef` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.exemptBorrowingIncome` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.expenseDividends` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.financingFeeIncome` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.financingFees` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.impairment` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.incomeDividends` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.incomeTaxExpense` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.incomeTaxRecoverable` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.interestExpense` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.interestIncome` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.netFairValue` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.netIncome` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.netLoss` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorFinancials.similarCharges` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers[].adjustedTaxableIncomeBefore257` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers[].allocation` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers[].assessmentRef` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers[].assessmentSentOn` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers[].confirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers[].eligibleThroughoutConfirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers[].evidenceRef` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers[].filingDueDate` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers[].id` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers[].isFiler` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers[].signatoryRef` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers[].yearEnd` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorMembers[].yearStart` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorNonMembers[].confirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorNonMembers[].evidenceRef` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorNonMembers[].expense` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorNonMembers[].id` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorNonMembers[].income` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.priorNonMembers[].specifiedNonMemberConfirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.singleMemberResidentConfirmed` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatio.supersededByAmendment` | boolean \| null |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatioElection` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].groupRatioLimit` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].regimeApplied` | boolean |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].revenues` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].rifeDeductible` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].transferred` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].yearEnd` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMembers[].years[].yearStart` | string |  |
| `calculation.eifelPreRegimeElection.reassessmentAmendment.priorMinisterExtensionRef` | string |  |
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| `calculation.electionInventory[].closingInventoryValue` | number |  |
| `calculation.electionInventory[].evidenceRef` | string |  |
| `calculation.electionInventory[].federalClosingCost` | number |  |
| `calculation.electionInventory[].federalClosingInventoryValue` | number |  |
| `calculation.electionInventory[].federalInventoryValuationMethod` | string |  |
| `calculation.electionInventory[].id` | string |  |
| `calculation.electionInventory[].inventoryBusinessKind` | string |  |
| `calculation.electionInventory[].inventoryValuationMethod` | string |  |
| `calculation.electionInventory[].isPartnership` | boolean |  |
| `calculation.electionInventory[].ownerId` | string |  |
| `calculation.electionInventory[].propertyId` | string |  |
| `calculation.electionInventory[].quantityRemaining` | string |  |
| `calculation.eligibleCapital.businessId` | string |  |
| `calculation.eligibleCapital.class14_1CapitalCost` | null \| number |  |
| `calculation.eligibleCapital.class14_1DeemedCca` | null \| number |  |
| `calculation.eligibleCapital.class14_1OpeningDate` | string |  |
| `calculation.eligibleCapital.class14_1ReceivingCurrency` | string |  |
| `calculation.eligibleCapital.class14_1ReceivingUcc` | number |  |
| `calculation.eligibleCapital.class14_1Ucc` | null \| number |  |
| `calculation.eligibleCapital.closingCec` | null \| number |  |
| `calculation.eligibleCapital.complete` | boolean |  |
| `calculation.eligibleCapital.currency` | string |  |
| `calculation.eligibleCapital.evidenceRef` | string |  |
| `calculation.eligibleCapital.periodEnd` | string |  |
| `calculation.farmingAnimals[].bovineElectionContinues` | boolean |  |
| `calculation.farmingAnimals[].businessId` | string |  |
| `calculation.farmingAnimals[].cashCost` | number |  |
| `calculation.farmingAnimals[].id` | string |  |
| `calculation.farmingAnimals[].kind` | string |  |
| `calculation.farmingAnimals[].value` | number |  |
| `calculation.farmingGroups[].businessId` | string |  |
| `calculation.farmingGroups[].cashCost` | number |  |
| `calculation.farmingGroups[].id` | string |  |
| `calculation.filingReady` | boolean |  |
| `calculation.forms[].filingAuthorized` | boolean |  |
| `calculation.forms[].formId` | string |  |
| `calculation.forms[].missingFields[]` | string |  |
| `calculation.forms[].netFileAuthorized` | boolean |  |
| `calculation.forms[].preparationStatus` | string |  |
| `calculation.forms[].revision` | string |  |
| `calculation.forms[].rsiAuthorized` | boolean |  |
| `calculation.forms[].scheduleId` | string |  |
| `calculation.forms[].title` | string |  |
| `calculation.gifts[].applied` | number |  |
| `calculation.gifts[].arrangements[].acquiredByControlledCorporation` | boolean \| null |  |
| `calculation.gifts[].arrangements[].acquisitionAt` | string |  |
| `calculation.gifts[].arrangements[].acquisitionDate` | string |  |
| `calculation.gifts[].arrangements[].confirmed` | boolean |  |
| `calculation.gifts[].arrangements[].controlAcquirerIsDonee` | boolean \| null |  |
| `calculation.gifts[].arrangements[].eventDate` | string |  |
| `calculation.gifts[].arrangements[].evidenceRef` | string |  |
| `calculation.gifts[].arrangements[].expectedControlAcquisition` | boolean \| null |  |
| `calculation.gifts[].arrangements[].expectedGift` | boolean \| null |  |
| `calculation.gifts[].category` | string |  |
| `calculation.gifts[].closingBalance` | number |  |
| `calculation.gifts[].evidenceRef` | string |  |
| `calculation.gifts[].expiryYearEnd` | null \| string |  |
| `calculation.gifts[].giftAt` | string |  |
| `calculation.gifts[].giftDate` | string |  |
| `calculation.gifts[].id` | string |  |
| `calculation.gifts[].openingBalance` | number |  |
| `calculation.gifts[].originYearEnd` | string |  |
| `calculation.gifts[].predecessorId` | string |  |
| `calculation.gifts[].subsequentYearEnds[]` | string |  |
| `calculation.historicalFields` | object |  |
| `calculation.historicalSchedules[].calculationReady` | boolean |  |
| `calculation.historicalSchedules[].can` | string |  |
| `calculation.historicalSchedules[].currency` | string |  |
| `calculation.historicalSchedules[].fields` | object |  |
| `calculation.historicalSchedules[].filingReady` | boolean |  |
| `calculation.historicalSchedules[].jacketFeeds` | object |  |
| `calculation.historicalSchedules[].legalName` | string |  |
| `calculation.historicalSchedules[].missingFacts[]` | string |  |
| `calculation.historicalSchedules[].nextYearProposal` | array \| boolean \| null \| number \| object \| string |  |
| `calculation.historicalSchedules[].periodEnd` | string |  |
| `calculation.historicalSchedules[].periodStart` | string |  |
| `calculation.innovationGrant.claimDeadline` | null \| string |  |
| `calculation.innovationGrant.claimReceivedOn` | null \| string |  |
| `calculation.innovationGrant.expectedFinalAlbertaExpenditures` | null \| number |  |
| `calculation.innovationGrant.expectedFinalFederalExpenditures` | null \| number |  |
| `calculation.innovationGrant.federalInputUpdates` | object |  |
| `calculation.innovationGrant.federalOutputsToRecompute[]` | string |  |
| `calculation.innovationGrant.federalRecomputationCompleted` | boolean |  |
| `calculation.innovationGrant.federalRecomputationRequired` | boolean |  |
| `calculation.innovationGrant.longestYearCorporationId` | null \| string |  |
| `calculation.innovationGrant.projectListTreatment` | string |  |
| `calculation.jacket.captureReady` | boolean |  |
| `calculation.jacket.fields` | object |  |
| `calculation.jacket.filingReady` | boolean |  |
| `calculation.jacket.missingFacts[]` | string |  |
| `calculation.limitation` | string |  |
| `calculation.lines` | object |  |
| `calculation.lossCarryback.applicationStatus` | string |  |
| `calculation.lossCarryback.applications[].allocatedIncomeReduction` | number |  |
| `calculation.lossCarryback.applications[].allocationFactor` | number |  |
| `calculation.lossCarryback.applications[].assessmentClaims` | object |  |
| `calculation.lossCarryback.applications[].assessmentCurrency` | string |  |
| `calculation.lossCarryback.applications[].assessmentRef` | string |  |
| `calculation.lossCarryback.applications[].capitalDeduction` | number |  |
| `calculation.lossCarryback.applications[].claims` | object |  |
| `calculation.lossCarryback.applications[].inclusionRate` | number |  |
| `calculation.lossCarryback.applications[].listedPersonalPropertyDeduction` | number |  |
| `calculation.lossCarryback.applications[].remainingFarmIncomeCapacity` | number |  |
| `calculation.lossCarryback.applications[].remainingListedPersonalPropertyCapacity` | number |  |
| `calculation.lossCarryback.applications[].remainingNetCapitalCapacity` | number |  |
| `calculation.lossCarryback.applications[].remainingTaxableIncomeCapacity` | number |  |
| `calculation.lossCarryback.applications[].taxableIncomeReduction` | number |  |
| `calculation.lossCarryback.applications[].yearEnd` | string |  |
| `calculation.lossCarryback.closingCurrentYearBalances` | object |  |
| `calculation.lossCarryback.currency` | string |  |
| `calculation.lossCarryback.evidenceRef` | string |  |
| `calculation.lossCarryback.identification` | object |  |
| `calculation.lossCarryback.periodEnd` | string |  |
| `calculation.lossCarryback.precedingYearEnds[]` | string |  |
| `calculation.lossCarryback.priorApplicationRef` | string |  |
| `calculation.lossCarryback.route` | string |  |
| `calculation.lossCarryback.totals` | object |  |
| `calculation.lossSection80.actualYearEnds[]` | string |  |
| `calculation.lossSection80.asOfDate` | string |  |
| `calculation.lossSection80.balances[].closingBalance` | string |  |
| `calculation.lossSection80.balances[].id` | string |  |
| `calculation.lossSection80.balances[].kind` | string |  |
| `calculation.lossSection80.balances[].originYearEnd` | string |  |
| `calculation.lossSection80.balances[].remainingAllowableAbil` | string |  |
| `calculation.lossSection80.otherLosses[].evidenceRef` | string |  |
| `calculation.lossSection80.otherLosses[].id` | string |  |
| `calculation.lossSection80.otherLosses[].kind` | string |  |
| `calculation.lossSection80.otherLosses[].originYearEnd` | string |  |
| `calculation.lossSection80.otherLosses[].remainingAllowableAbil` | string |  |
| `calculation.lossSection80.otherLosses[].remainingLoss` | string |  |
| `calculation.lossSection80.settlements[].applications[].evidenceRef` | string |  |
| `calculation.lossSection80.settlements[].applications[].forgivenConsumed` | string |  |
| `calculation.lossSection80.settlements[].applications[].kind` | string |  |
| `calculation.lossSection80.settlements[].applications[].lossId` | string |  |
| `calculation.lossSection80.settlements[].applications[].originYearEnd` | string |  |
| `calculation.lossSection80.settlements[].applications[].stage` | string |  |
| `calculation.lossSection80.settlements[].evidenceRef` | string |  |
| `calculation.lossSection80.settlements[].forgivenAmount` | string |  |
| `calculation.lossSection80.settlements[].id` | string |  |
| `calculation.lossSection80.settlements[].obligationIssuedDate` | string |  |
| `calculation.lossSection80.settlements[].optionalApplications[].applied` | string |  |
| `calculation.lossSection80.settlements[].optionalApplications[].basisAfter` | string |  |
| `calculation.lossSection80.settlements[].optionalApplications[].basisBefore` | string |  |
| `calculation.lossSection80.settlements[].optionalApplications[].classUccAfter` | string |  |
| `calculation.lossSection80.settlements[].optionalApplications[].depreciationBasisAfter` | string |  |
| `calculation.lossSection80.settlements[].optionalApplications[].id` | string |  |
| `calculation.lossSection80.settlements[].optionalApplications[].kind` | string |  |
| `calculation.lossSection80.settlements[].optionalDesignations` | array \| boolean \| null \| number \| object \| string |  |
| `calculation.lossSection80.settlements[].restrictions[].date` | string |  |
| `calculation.lossSection80.settlements[].restrictions[].debtTreatment` | string |  |
| `calculation.lossSection80.settlements[].restrictions[].evidenceRef` | string |  |
| `calculation.lossSection80.settlements[].sameDayOrderBasis` | string |  |
| `calculation.lossSection80.settlements[].settlementAt` | string |  |
| `calculation.lossSection80.settlements[].settlementDate` | string |  |
| `calculation.lossSection80.sourcePeriodEnd` | string |  |
| `calculation.losses[].age` | integer |  |
| `calculation.losses[].applied` | number |  |
| `calculation.losses[].availableFrom` | string |  |
| `calculation.losses[].businessId` | string |  |
| `calculation.losses[].carriedBack` | number |  |
| `calculation.losses[].closingBalance` | number |  |
| `calculation.losses[].currentYearLoss` | number |  |
| `calculation.losses[].deferredBalance` | number |  |
| `calculation.losses[].evidenceRef` | string |  |
| `calculation.losses[].expired` | number |  |
| `calculation.losses[].expiryYearEnd` | null \| string |  |
| `calculation.losses[].id` | string |  |
| `calculation.losses[].kind` | string |  |
| `calculation.losses[].lossRestrictionEventDate` | string |  |
| `calculation.losses[].openingBalance` | number |  |
| `calculation.losses[].originEndExclusiveAt` | string |  |
| `calculation.losses[].originYearEnd` | string |  |
| `calculation.losses[].otherAdjustment` | number |  |
| `calculation.losses[].partnershipId` | string |  |
| `calculation.losses[].predecessorId` | string |  |
| `calculation.losses[].section80AbilBalance` | string |  |
| `calculation.losses[].section80Adjustment` | number |  |
| `calculation.losses[].subsequentYearEnds[]` | string |  |
| `calculation.losses[].transferred` | number |  |
| `calculation.missingFacts[]` | string |  |
| `calculation.obligations.arrearsInterest` | null \| number |  |
| `calculation.obligations.asOf` | null \| string |  |
| `calculation.obligations.balanceDueDate` | null \| string |  |
| `calculation.obligations.balanceDueMonths` | integer \| null |  |
| `calculation.obligations.calculationReady` | boolean |  |
| `calculation.obligations.fieldEvidence` | object |  |
| `calculation.obligations.filingDeadline` | null \| string |  |
| `calculation.obligations.filingReady` | boolean |  |
| `calculation.obligations.firstInstalmentBase` | null \| number |  |
| `calculation.obligations.holds` | object |  |
| `calculation.obligations.instalmentInterest` | null \| number |  |
| `calculation.obligations.instalmentInterestByMethod` | object |  |
| `calculation.obligations.instalmentMethods` | object |  |
| `calculation.obligations.instalmentPenalty` | null \| number |  |
| `calculation.obligations.instalmentThreshold` | number |  |
| `calculation.obligations.instalmentsRequired` | boolean \| null |  |
| `calculation.obligations.interestMethod` | null \| string |  |
| `calculation.obligations.interestTaxBase` | null \| number |  |
| `calculation.obligations.lateFilingPenalty` | null \| number |  |
| `calculation.obligations.monthsLate` | integer \| null |  |
| `calculation.obligations.nominalBalanceDueDate` | null \| string |  |
| `calculation.obligations.noticeObligations[].deadline` | null \| string |  |
| `calculation.obligations.noticeObligations[].id` | string |  |
| `calculation.obligations.noticeObligations[].reason` | string |  |
| `calculation.obligations.noticeObligations[].reassessmentOpenUntilReceipt` | boolean \| null |  |
| `calculation.obligations.noticeObligations[].receivedOn` | null \| string |  |
| `calculation.obligations.noticeObligations[].required` | boolean \| null |  |
| `calculation.obligations.noticeObligations[].source` | string |  |
| `calculation.obligations.noticeObligations[].traReviewUntil` | null \| string |  |
| `calculation.obligations.penaltyEffectiveFilingDate` | null \| string |  |
| `calculation.obligations.periodEnd` | string |  |
| `calculation.obligations.periodStart` | string |  |
| `calculation.obligations.refundInterest` | null \| number |  |
| `calculation.obligations.refundTranches[].anticipatedPaymentId` | null \| string |  |
| `calculation.obligations.refundTranches[].evidenceRef` | string |  |
| `calculation.obligations.refundTranches[].id` | string |  |
| `calculation.obligations.refundTranches[].interest` | number |  |
| `calculation.obligations.refundTranches[].interestBearingPrincipalCad` | number |  |
| `calculation.obligations.refundTranches[].interestBeforeReduction` | number |  |
| `calculation.obligations.refundTranches[].interestEnd` | string |  |
| `calculation.obligations.refundTranches[].interestReduction` | number |  |
| `calculation.obligations.refundTranches[].interestStart` | null \| string |  |
| `calculation.obligations.refundTranches[].kind` | string |  |
| `calculation.obligations.refundTranches[].nonInterestBearingPrincipalCad` | number |  |
| `calculation.obligations.refundTranches[].principalCad` | number |  |
| `calculation.obligations.refundTranches[].repaymentOrSecurityLimitCad` | null \| number |  |
| `calculation.obligations.refundTranches[].source` | string |  |
| `calculation.obligations.secondInstalmentBase` | null \| number |  |
| `calculation.obligations.source` | string |  |
| `calculation.obligations.threeMonthQualification` | boolean \| null |  |
| `calculation.obligations.unpaidAtFilingDeadline` | null \| number |  |
| `calculation.partnershipCca` | object |  |
| `calculation.partnershipResources` | object |  |
| `calculation.payments` | array \| null |  |
| `calculation.payments[].amount` | number |  |
| `calculation.payments[].effectiveDate` | string |  |
| `calculation.payments[].evidenceRef` | string |  |
| `calculation.payments[].id` | string |  |
| `calculation.payments[].kind` | string |  |
| `calculation.payments[].sourceYearEnd` | null \| string |  |
| `calculation.payments[].taxationYearEnd` | string |  |
| `calculation.pendingCapitalAdditions[].acquisitionDate` | string |  |
| `calculation.pendingCapitalAdditions[].amount` | number |  |
| `calculation.pendingCapitalAdditions[].evidenceRef` | string |  |
| `calculation.pendingCapitalAdditions[].propertyId` | string |  |
| `calculation.pendingCapitalAdditions[].sourceDispositionDate` | string |  |
| `calculation.pendingCapitalAdditions[].sourcePropertyId` | string |  |
| `calculation.periodEnd` | string |  |
| `calculation.periodStart` | string |  |
| `calculation.researchCarryforward` | array \| boolean \| null \| number \| object \| string |  |
| `calculation.resourcePools[].claim` | number |  |
| `calculation.resourcePools[].closingBalance` | number |  |
| `calculation.resourcePools[].controlBasis.balance.amount` | string |  |
| `calculation.resourcePools[].controlBasis.balance.confirmed` | boolean |  |
| `calculation.resourcePools[].controlBasis.balance.evidenceRef` | string |  |
| `calculation.resourcePools[].controlBasis.confirmed` | boolean |  |
| `calculation.resourcePools[].controlBasis.eventDate` | string |  |
| `calculation.resourcePools[].controlBasis.evidenceRef` | string |  |
| `calculation.resourcePools[].controlBasis.role` | string |  |
| `calculation.resourcePools[].controlBasis.subsequentChanges.amount` | string |  |
| `calculation.resourcePools[].controlBasis.subsequentChanges.confirmed` | boolean |  |
| `calculation.resourcePools[].controlBasis.subsequentChanges.evidenceRef` | string |  |
| `calculation.resourcePools[].controlCohort` | array \| boolean \| null \| number \| object \| string |  |
| `calculation.resourcePools[].country` | string |  |
| `calculation.resourcePools[].cumulativeOffsetClosingBalance` | number |  |
| `calculation.resourcePools[].dealerDeficit` | number |  |
| `calculation.resourcePools[].evidenceRef` | string |  |
| `calculation.resourcePools[].nextYearOpeningBalance` | number |  |
| `calculation.resourcePools[].openingBalance` | number |  |
| `calculation.resourcePools[].originalOwnerId` | string |  |
| `calculation.resourcePools[].pool` | string |  |
| `calculation.resourcePools[].poolId` | string |  |
| `calculation.resourcePools[].predecessorId` | string |  |
| `calculation.resourcePools[].propertiesRef` | string |  |
| `calculation.resourcePools[].propertyIds[]` | string |  |
| `calculation.scientificResearchCredit.expectedFinalAlbertaExpenditures` | null \| number |  |
| `calculation.scientificResearchCredit.expectedFinalFederalExpenditures` | null \| number |  |
| `calculation.scientificResearchCredit.federalInputUpdates` | object |  |
| `calculation.scientificResearchCredit.federalOutputsToRecompute[]` | string |  |
| `calculation.scientificResearchCredit.federalRecomputationCompleted` | boolean |  |
| `calculation.scientificResearchCredit.federalRecomputationRequired` | boolean |  |
| `calculation.scientificResearchCredit.filingInstruction` | string |  |
| `calculation.scientificResearchCredit.jacketRevision` | string |  |
| `calculation.scientificResearchCredit.mandatoryElectronicFiling` | boolean |  |
| `calculation.scientificResearchCredit.sourceFingerprint` | string |  |
| `calculation.section61Relief.cumulativeNetIncome` | string |  |
| `calculation.section61Relief.evidenceRef` | string |  |
| `calculation.section61Relief.netSection80Income` | string |  |
| `calculation.section61Relief.periodEnd` | string |  |
| `calculation.section61Relief.periodStart` | string |  |
| `calculation.section61Relief.priorYears[].confirmed` | boolean |  |
| `calculation.section61Relief.priorYears[].evidenceRef` | string |  |
| `calculation.section61Relief.priorYears[].netSection80Income` | string |  |
| `calculation.section61Relief.priorYears[].reserveClaim` | string |  |
| `calculation.section61Relief.priorYears[].yearEnd` | string |  |
| `calculation.section61Relief.priorYears[].yearStart` | string |  |
| `calculation.section61Relief.reserveClaim` | string |  |
| `calculation.section80Settlements[].A` | string |  |
| `calculation.section80Settlements[].B` | string |  |
| `calculation.section80Settlements[].C` | string |  |
| `calculation.section80Settlements[].D` | string |  |
| `calculation.section80Settlements[].attributes[].applied` | string |  |
| `calculation.section80Settlements[].attributes[].basisAfter` | string |  |
| `calculation.section80Settlements[].attributes[].basisBefore` | string |  |
| `calculation.section80Settlements[].attributes[].classUccAfter` | string |  |
| `calculation.section80Settlements[].attributes[].depreciationBasisAfter` | string |  |
| `calculation.section80Settlements[].attributes[].id` | string |  |
| `calculation.section80Settlements[].attributes[].kind` | string |  |
| `calculation.section80Settlements[].deemedCapitalGain` | string |  |
| `calculation.section80Settlements[].forgivenAmount` | string |  |
| `calculation.section80Settlements[].id` | string |  |
| `calculation.section80Settlements[].incomeInclusion` | string |  |
| `calculation.section80Settlements[].mandatoryConsumed` | string |  |
| `calculation.section80Settlements[].settlementAt` | string |  |
| `calculation.section80Settlements[].settlementDate` | string |  |
| `calculation.section80Settlements[].sourceId` | string |  |
| `calculation.smallBusinessAgreement[].corporationId` | string |  |
| `calculation.smallBusinessAgreement[].identityField` | string |  |
| `calculation.smallBusinessAgreement[].identityValue` | string |  |
| `calculation.smallBusinessAgreement[].isFiler` | boolean |  |
| `calculation.smallBusinessAgreement[].name` | string |  |
| `calculation.sourceInputFingerprint` | string |  |
| `calculation.suspendedCapitalLosses[].businessInvestmentKind` | string |  |
| `calculation.suspendedCapitalLosses[].category` | string |  |
| `calculation.suspendedCapitalLosses[].confirmed` | boolean |  |
| `calculation.suspendedCapitalLosses[].dispositionDate` | string |  |
| `calculation.suspendedCapitalLosses[].evidenceRef` | string |  |
| `calculation.suspendedCapitalLosses[].id` | string |  |
| `calculation.suspendedCapitalLosses[].loss` | string |  |
| `calculation.suspendedCapitalLosses[].memberShareLossReduction.amount` | string |  |
| `calculation.suspendedCapitalLosses[].memberShareLossReduction.confirmed` | boolean |  |
| `calculation.suspendedCapitalLosses[].memberShareLossReduction.evidenceRef` | string |  |
| `calculation.suspendedCapitalLosses[].partnershipId` | string |  |
| `calculation.suspendedCapitalLosses[].propertyId` | string |  |
| `calculation.suspendedCapitalLosses[].release` | string |  |
| `calculation.suspendedCapitalLosses[].releaseConditionsConfirmed` | boolean |  |
| `calculation.suspendedCapitalLosses[].releaseDate` | string |  |
| `calculation.suspendedCapitalLosses[].releaseTreatment` | string |  |
| `calculation.transitionContinuity` | array \| boolean \| null \| number \| object \| string |  |
| `claimedCredits[]` | string |  |
| `computationDate` | string |  |
| `conditions[].citation` | string |  |
| `conditions[].condition` | string |  |
| `conditions[].evidence` | array \| boolean \| null \| number \| object \| string |  |
| `conditions[].missingFacts[]` | string |  |
| `conditions[].satisfied` | boolean \| null |  |
| `conditions[].status` | string |  |
| `consequences.determinedNotExemptOn` | null \| string |  |
| `consequences.federalT2FiledOn` | null \| string |  |
| `consequences.filingDeadline` | null \| string |  |
| `consequences.missingFacts[]` | string |  |
| `consequences.normalReassessmentExpiresOn` | null \| string |  |
| `consequences.reassessmentExtendedFrom` | null \| string |  |
| `consequences.reassessmentOpenUntilReceipt` | boolean \| null |  |
| `consequences.refundFilingDeadline` | string |  |
| `consequences.reversalFilingDeadline` | null \| string |  |
| `consequences.statutoryFilingDeadline` | string |  |
| `consequences.traReceiptReviewAnniversary` | null \| string |  |
| `consequences.traReceivedOn` | null \| string |  |
| `consequences.traReviewUntil` | null \| string |  |
| `exemptionRoute` | null \| string |  |
| `failedConditions[]` | string |  |
| `federalInputFingerprint` | null \| string |  |
| `federalOperand` | array \| boolean \| null \| number \| object \| string |  |
| `inputs` | array \| boolean \| null \| number \| object \| string |  |
| `missingFacts[]` | string |  |
| `noAlbertaPermanentEstablishment` | boolean |  |
| `periodEnd` | string |  |
| `periodStart` | string |  |
| `preparationInputFingerprint` | null \| string |  |
| `priorDeterminationId` | null \| string |  |
| `provisional` | boolean |  |
| `ready` | boolean |  |
| `verdict` | string |  |
| `warnings[]` | object |  |
| `warnings[].code` | string |  |
| `warnings[].findingCode` | array \| boolean \| null \| number \| object \| string |  |
| `warnings[].message` | string |  |
| `warnings[].section` | array \| boolean \| null \| number \| object \| string |  |
| `warnings[].severity` | array \| boolean \| null \| number \| object \| string |  |
| `warnings[].affectedOutputs` | array \| boolean \| null \| number \| object \| string |  |
| `warnings[].box` | array \| boolean \| null \| number \| object \| string |  |
| `warnings[].calculationUsable` | array \| boolean \| null \| number \| object \| string |  |
| `warnings[].producers` | array \| boolean \| null \| number \| object \| string |  |
| `warnings[].anchorField` | array \| boolean \| null \| number \| object \| string |  |
| `warnings[].schedule` | array \| boolean \| null \| number \| object \| string |  |
| `warnings[].boxForm` | array \| boolean \| null \| number \| object \| string |  |
| `warnings[].notes` | array \| boolean \| null \| number \| object \| string |  |
| `warnings[].sourceModule` | array \| boolean \| null \| number \| object \| string |  |
| `warnings[].taxYear` | array \| boolean \| null \| number \| object \| string |  |
| `warnings[].sources` | array \| boolean \| null \| number \| object \| string |  |
| `warnings[].taxYears` | array \| boolean \| null \| number \| object \| string |  |
| `filingPropositions[].evidence[]` | string |  |
| `filingPropositions[].filingDisposition` | string |  |
| `filingPropositions[].propositionId` | string |  |
| `filingPropositions[].schemaVersion` | integer |  |
| `filingPropositions[].state` | string |  |
| `filingPropositions[].targets[]` | string |  |
| `coverageReason` | string |  |
| `coverageStatus` | string |  |
| `formId` | string |  |
| `formRevision` | null \| string |  |
| `missing_required` | array |  |
| `revisionHold.blocksCurrentFormClaim` | boolean |  |
| `revisionHold.currentFormSource` | string |  |
| `revisionHold.gaps[]` | string |  |
| `revisionHold.implementationSource` | string |  |
| `revisionHold.status` | string |  |
| `taxYear` | integer |  |