schedule1

T2 Corporation Income Tax Return

Kind: batch
Supported tax years: 2023 and later
Strict profile: s1_2025_line103_reconciliation_target_value_v1
Payload schema version: 0.8.0
Dependencies (run automatically): foreign_affiliate_analysis, reserve_continuity, schedule10, schedule13, schedule130, schedule15, schedule17, schedule21, schedule25, schedule3, schedule6, schedule73, schedule8, t661

Example request

Send this body to POST /api/v1/computations/batch. It satisfies the strict profile, so it works with or without the payloadContract selector.

{
  "compute": [
    "schedule1"
  ],
  "inputs": {
    "taxYear": 2025,
    "fiscalStart": "2025-01-01",
    "fiscalEnd": "2025-12-31",
    "accounts": [
      {
        "id": "acct-revenue-target",
        "accountCode": "8000",
        "accountName": "Cedar Ridge sales revenue",
        "currentYearBalance": -100000,
        "userStatus": "default",
        "reviewStatus": "default",
        "classification": {
          "schedule1Relevant": false,
          "treatment": "no_adjustment",
          "deductibility": "100%",
          "assumption": "Caller-supplied book-income fact"
        }
      },
      {
        "id": "acct-tax-penalty-target",
        "accountCode": "9000",
        "accountName": "Interest and penalties on taxes",
        "currentYearBalance": 1000,
        "userStatus": "default",
        "reviewStatus": "default",
        "classification": {
          "schedule1Relevant": true,
          "adjustmentType": "addition",
          "treatment": "full_addition",
          "deductibility": "0%",
          "assumption": "Caller-supplied line-103 classification; legal deductibility not verified",
          "s1Line": "103"
        }
      }
    ],
    "incomeStatementFlags": {
      "acct-revenue-target": true,
      "acct-tax-penalty-target": true
    },
    "workpapers": [],
    "isCCPC": true,
    "daysInYear": 365,
    "t2Jacket": {
      "filingStatus": {
        "firstYearAfterIncorporation": false,
        "firstYearAfterAmalgamation": false,
        "subsidiaryWindupS88": false
      }
    }
  }
}

Input cells (89)

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

Required says when a cell must be present. Always means every request needs it: the default boundary rejects the call when the cell is omitted or null. Strict means only a request that sends this target’s payloadContract selector needs it. See Run computations for the default boundary.

These cells are everything this target accepts. A member that is not published here, or is sent with the wrong JSON type, fails the call with a 400 naming each failing cell.

Input cells for schedule1
Cell	Types	Required
accounts	array
accounts[].accountCode	string	strict
accounts[].accountName	string	strict
accounts[].classification.adjustmentType	null \| string
accounts[].classification.assumption	string	strict
accounts[].classification.deductibility	string	strict
accounts[].classification.deductibilityPercentage	null \| number \| string
accounts[].classification.deductibilityRule	null \| string
accounts[].classification.ruleId	null \| string
accounts[].classification.s1Line	null \| string	strict
accounts[].classification.schedule1RelevantMarks the account's concept as one to review for Schedule 1. It does not decide the posting; the classification's line and treatment do.	boolean	strict
accounts[].classification.templateId	null \| string
accounts[].classification.treatment	null \| string	strict
accounts[].currentYearBalance	integer \| null \| number \| string	strict
accounts[].id	string	strict
accounts[].reviewStatus	string	strict
accounts[].userStatus	string	strict
combinedAdjustmentsPosted adjusting journal entries, as a map from account id to the net amount posted against that account. Each amount may be a number or a numeric string. It is added to the trial-balance balance before the account is measured, and an unreadable entry is reported as an error rather than filed as zero.	null \| object
daysInYearInclusive day count for the canonical fiscalStart/fiscalEnd period required by the settled Part I dependency closure.	integer	strict
fiscalEndLast day of the taxation year, as YYYY-MM-DD, on or after fiscalStart. Its calendar year must equal taxYear. Required for the same reason as fiscalStart.	null \| string	strict
fiscalStartFirst day of the taxation year, as YYYY-MM-DD. Required because this target's dependency closure reaches part_i_tax, whose rates and limits are day-weighted; ITA s.249(1)(a) makes the taxation year the fiscal period, and the engine will not invent calendar-year bounds.	null \| string	strict
functionalCurrencyContextThe 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, a firstDayRate object with rate, spotRateSource and firstDayDate, and optional statutoryThresholdRoundingOverrides.	null \| object
gifiAssignmentsMap of account id to the accepted GIFI code, folded onto accounts before consumers read them. An assignment overrides an account's embedded gifiCode and an empty string clears it. The merged view drives statutory paths including Schedule 1's lines 239/347 OCI treatment and Schedule 4's farming-presence signal, as well as Schedule 33's reference panel and prefill.	null \| object
incomeStatementFlags	object
incomeStatementFlags.acct-revenue-targetTrue when the trial-balance account with this id is an income-statement account; flagged balances form net income per financial statements, Schedule 1 amount A.	boolean \| null	strict
incomeStatementFlags.acct-tax-penalty-targetTrue when the trial-balance account with this id is an income-statement account; flagged balances form net income per financial statements, Schedule 1 amount A.	boolean \| null	strict
isCCPCThe corporation was a Canadian-controlled private corporation (ITA s.125(7) definition) throughout the taxation year.	boolean
pyLossPools	array
schedule1.additions	array
schedule1.additions[].accounts	array
schedule1.additions[].category	string
schedule1.additions[].schedule1Line	null \| string
schedule1.additions[].totalAmount	number
schedule1.deductions	array
schedule1.deductions[].accounts	array
schedule1.deductions[].category	string
schedule1.deductions[].schedule1Line	null \| string
schedule1.deductions[].totalAmount	number
schedule1.form	object
schedule1.form.amountA	number
schedule1.form.amountB	number
schedule1.form.amountC	number
schedule1.form.amountD	number
schedule1.form.amountE	number
schedule1.form.formWarningsTie-out mismatches and grid-overflow notes (an "other" grid holding more than its 4 printed rows; 296/396 still total every item). Rendered, so nothing is silently truncated.	array
schedule1.form.otherAdditionsFromPage3_199	number
schedule1.form.otherAdditionsTable	array
schedule1.form.otherAdditionsTableTotal_296	number
schedule1.form.otherAdditionsTable[].amount	number
schedule1.form.otherAdditionsTable[].description	string
schedule1.form.otherDeductionsFromPage4_499	number
schedule1.form.otherDeductionsTable	array
schedule1.form.otherDeductionsTableTotal_396	number
schedule1.form.otherDeductionsTable[].amount	number
schedule1.form.otherDeductionsTable[].description	string
schedule1.form.totalAdditions_500	number
schedule1.form.totalDeductions_510	number
schedule1.netIncomePerFS	number
schedule1.s1_line_233_feed	null \| number
schedule1.section31RestrictedFarmLoss	null \| object
schedule1.section31RestrictedFarmLoss.applies	boolean \| null
schedule1.section31RestrictedFarmLoss.blockedReason	null \| string
schedule1.section31RestrictedFarmLoss.farmingPresence	boolean
schedule1.section31RestrictedFarmLoss.functionalCurrencyContextPresent only for a functional-currency determination; omitted for the established CAD schema-version-1 projection.	object
schedule1.section31RestrictedFarmLoss.heldRestrictedFarmLoss	number
schedule1.section31RestrictedFarmLoss.restrictedFarmLoss	null \| number
schedule1.section31RestrictedFarmLoss.schemaVersion	integer
schedule1.section31RestrictedFarmLoss.worksheet	object
schedule1.section31RestrictedFarmLoss.worksheet.amount_4A	null \| number
schedule1.section31RestrictedFarmLoss.worksheet.amount_4B	null \| number
schedule1.section31RestrictedFarmLoss.worksheet.amount_4C	null \| number
schedule1.section31RestrictedFarmLoss.worksheet.amount_4D	null \| number
schedule1.section31RestrictedFarmLoss.worksheet.amount_4E	null \| number
schedule1.section31RestrictedFarmLoss.worksheet.applies	boolean \| null
schedule1.section31RestrictedFarmLoss.worksheet.blocked	boolean
schedule1.section31RestrictedFarmLoss.worksheet.chiefSourceStatus	string
schedule1.section31RestrictedFarmLoss.worksheet.line_485	null \| number
schedule1.taxableIncome	number
schedule1.totalAdditions	number
schedule1.totalDeductions	number
schedule1.warnings	array
schedule125	object
schedule125.insuranceUnderwritingTypeThe insurance underwriting subtype, read with isInsuranceCorp to decide whether the RC4088 Rev.23 p.5 PDF financial statement supplement advisory fires. Send it whenever isInsuranceCorp is true, using non_underwriting for brokerages, MGAs, agency subsidiaries and non-underwriting holding companies. No enum is published because the engine routes every unrecognized string to the ordinary-filer branch rather than rejecting it.	null \| string
t2Jacket.filingStatus.firstYearAfterAmalgamation	boolean	strict
t2Jacket.filingStatus.firstYearAfterIncorporation	boolean	strict
t2Jacket.filingStatus.subsidiaryWindupS88	boolean	strict
taxYearFour-digit taxation year accepted by the batch reader. Historical applicability is decided by the requested form; years after 2027 fail at the shared verified-rate horizon.	integer \| string	always
workpapers	object
workpapers[]	boolean \| null \| number \| string	strict

Strict profile accepted values (21 of 89 cells)

These values apply only when the request sends this target’s payloadContract selector. A cell marked pinned must equal the value shown to satisfy the strict profile. On the default boundary the same cell accepts any value of its published type.

Strict profile accepted values for schedule1
Cell	Accepted values
accounts[].accountCode	0 to 20000 characters
accounts[].accountName	0 to 20000 characters
accounts[].classification.adjustmentType	0 to 20000 characters
accounts[].classification.assumption	0 to 20000 characters
accounts[].classification.deductibility	0 to 20000 characters
accounts[].classification.deductibilityPercentage	-1000000000000000 to 1000000000000000; 0 to 20000 characters
accounts[].classification.deductibilityRule	0 to 20000 characters
accounts[].classification.ruleId	0 to 20000 characters
accounts[].classification.s1Line	0 to 20000 characters
accounts[].classification.templateId	0 to 20000 characters
accounts[].classification.treatment	0 to 20000 characters
accounts[].currentYearBalance	-1000000000000000 to 1000000000000000; 0 to 20000 characters
accounts[].id	0 to 20000 characters
accounts[].reviewStatus	0 to 20000 characters
accounts[].userStatus	0 to 20000 characters
daysInYear	1 to 1000000000000000
fiscalEnd	date (YYYY-MM-DD); 10 to 10 characters
fiscalStart	date (YYYY-MM-DD); 10 to 10 characters
schedule1.section31RestrictedFarmLoss.blockedReason	one of "chief_source_unanswered", "line_485_missing"
taxYear	matches ^\s(?:1[0-9]{3}\|2(?:0(?:[0-1][0-9]{1}\|2[0-7])))\s$; 1000 to 2027
workpapers[]	-1000000000000000 to 1000000000000000; 0 to 20000 characters

Output cells (220)

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

Output cells for schedule1
Cell	Types
additions[].accounts[].accountBalance	integer
additions[].accounts[].accountCode	string
additions[].accounts[].accountId	string
additions[].accounts[].accountName	string
additions[].accounts[].adjustmentAmount	number
additions[].accounts[].adjustmentStatus	string
additions[].accounts[].assumption	string
additions[].accounts[].deductibilityRule	string
additions[].accounts[].description	string
additions[].accounts[].estimatedDeductibility	boolean
additions[].accounts[].formula_id	array \| boolean \| null \| number \| object \| string
additions[].accounts[].inputs_used	array
additions[].accounts[].itaReferences	array
additions[].accounts[].reviewed	boolean
additions[].accounts[].source	string
additions[].accounts[].templateId	array \| boolean \| null \| number \| object \| string
additions[].accounts[].workpaperName	array \| boolean \| null \| number \| object \| string
additions[].category	string
additions[].schedule1Line	string
additions[].totalAmount	number
deductions	array
form.amountA	number
form.amountB	number
form.amountC	number
form.amountD	number
form.amountE	number
form.formWarnings	array
form.line_101	number
form.line_102	number
form.line_103	number
form.line_104	number
form.line_105	number
form.line_106	number
form.line_107	number
form.line_110	number
form.line_111	number
form.line_112	number
form.line_113	number
form.line_114	number
form.line_115	number
form.line_116	number
form.line_117	number
form.line_118	number
form.line_119	number
form.line_120	number
form.line_121	number
form.line_122	number
form.line_123	number
form.line_124	number
form.line_125	number
form.line_126	number
form.line_127	number
form.line_128	number
form.line_129	number
form.line_130	number
form.line_131	number
form.line_132	number
form.line_201	number
form.line_202	number
form.line_203	number
form.line_204	number
form.line_206	number
form.line_208	number
form.line_209	number
form.line_210	number
form.line_211	number
form.line_212	number
form.line_213	number
form.line_214	number
form.line_215	number
form.line_216	number
form.line_217	number
form.line_218	number
form.line_219	number
form.line_220	number
form.line_221	number
form.line_222	number
form.line_224	number
form.line_226	number
form.line_227	number
form.line_228	number
form.line_229	number
form.line_230	number
form.line_231	number
form.line_232	number
form.line_233	number
form.line_234	number
form.line_235	number
form.line_236	number
form.line_237	number
form.line_238	number
form.line_239	number
form.line_248	number
form.line_249	number
form.line_250	number
form.line_251	number
form.line_252	number
form.line_253	number
form.line_254	number
form.line_300	number
form.line_301	number
form.line_302	number
form.line_303	number
form.line_304	number
form.line_306	number
form.line_307	number
form.line_309	number
form.line_310	number
form.line_311	number
form.line_312	number
form.line_313	number
form.line_314	number
form.line_315	number
form.line_316	number
form.line_340	number
form.line_341	number
form.line_342	number
form.line_344	number
form.line_345	number
form.line_347	number
form.line_348	number
form.line_349	number
form.line_350	number
form.line_401	number
form.line_402	number
form.line_403	number
form.line_404	number
form.line_406	number
form.line_407	number
form.line_408	number
form.line_409	number
form.line_410	number
form.line_411	number
form.line_413	number
form.line_414	number
form.line_416	number
form.line_417	number
form.line_418	number
form.otherAdditionsFromPage3_199	number
form.otherAdditionsTable	array
form.otherAdditionsTableTotal_296	number
form.otherDeductionsFromPage4_499	number
form.otherDeductionsTable	array
form.otherDeductionsTableTotal_396	number
form.totalAdditions_500	number
form.totalDeductions_510	number
lineageErrors	array
netIncomePerFS	number
provisional	boolean
readyFalse when the result is held and must not be filed as computed. The member is present only on a result that carries a rate-authority finding; a result held for any other reason states that through `provisional` and its findings.	boolean
taxableIncome	number
totalAdditions	number
totalDeductions	number
warnings[].accountBalanceThe dollar amount the finding is about. Null where the engine refuses to echo a malformed or non-finite value back, and the caller's own unparsed string where the finding echoes the account balance as supplied.	null \| number \| string
warnings[].accountCodeThe account's code as supplied, or the Schedule 1 pseudo-code the engine uses for a finding that belongs to no account row ("S1", "S3", "S4-P4").	null \| string
warnings[].accountId	array \| boolean \| null \| number \| object \| string
warnings[].accountNameThe account's name as supplied, or the label the engine gives a finding that belongs to no account row.	null \| string
warnings[].adjustmentAmountThe dollar amount the finding is about, on the routing and slip-reconciliation notices that name one. Absent on every notice that does not.	number
warnings[].codeThe finding's machine-readable code. Optional: Schedule 1's account-scoped notices are identified by 'kind' alone, and only the batch dependency-hold disclosure carries a code.	string
warnings[].competingS1Lines[]	string
warnings[].competingTemplateIds[]	string
warnings[].computedDirectionThe addition/deduction direction the workpaper or classification computed, on the routing findings that refuse it against the registered direction of the line.	null \| string
warnings[].conditionalOnThe statutory fact a conditional classification turns on and that the return has not resolved. Nothing is posted while it is open.	string
warnings[].conflictingLines[]	string
warnings[].controlledAffiliateCountThe number of box 300 code 1 selections Schedule 25 reports, on the ITA 91(1) foreign accrual property income finding.	integer
warnings[].coveredByPostedAjeTrue on the reconciliation finding raised when a posted adjusting entry already moved the accounts a GL-built workpaper measures, so letting both amounts post would reconcile the same item twice.	boolean
warnings[].fieldThe request path of the cell the finding is about, in the wire shape the request itself used. The two identity notices publish it because a row that states no id can be addressed no other way: an account row by its ordinal and id, and a workpaper by its ordinal and id when the request sent a list, or by its workpaper key and id when it sent the mapping keyed by workpaper id. The balance and posted-adjustment validation notices publish the cell they could not read, 'accounts.<accountId>.currentYearBalance' or 'combinedAdjustments.<accountId>'. Absent on every notice that names its subject by account or workpaper id instead.	string
warnings[].gifiCodes[]	string
warnings[].incomeAmountCountHow many foreign accrual income amounts share the affiliate class the prior-year claim was recorded against.	integer
warnings[].incomeAmountIdThe foreign accrual income amount the finding is about, as the engine keys it.	string
warnings[].inferredCategoryThe Schedule 1 category the engine inferred for an amount whose classification named no line.	string
warnings[].itaReferences[]	string
warnings[].kindThe finding's family: classification, coverage, cross_schedule, form_projection, formula, provenance, reconciliation, routing, validation, workpaper, or dependency_hold.	string
warnings[].lineThe Schedule 1 line whose amount a canonical producer replaced, on the cross-schedule finding that names the replacement.	string
warnings[].lineDefaultTaxThe default tax treatment the chosen Schedule 1 line registers. Null when the line registers none, or when no line was chosen.	null \| string
warnings[].messageThe same preparer sentence as 'reason'. Optional: not every Schedule 1 notice states both.	string
warnings[].ownerThe schedule that owns the replaced Schedule 1 line, on the cross-schedule replacement finding.	string
warnings[].pairedLineThe opposite-direction Schedule 1 line registered for the same concept, when one exists. Null when the registry pairs none.	null \| string
warnings[].pairedLineFeedsScheduleThe schedule the paired line is printed as sourced from, which is why the amount cannot simply be re-anchored there. Null when the registry pairs no line.	null \| string
warnings[].postedAjeAccountIds[]	string
warnings[].producerKeyThe canonical producer whose amount replaced the account-derived one, on the cross-schedule replacement finding.	string
warnings[].producers[]	string
warnings[].reason	string
warnings[].receiverThe canonical receiver that must carry this concept's opposite-direction amount, on the canonical-receiver refusal.	string
warnings[].registeredDirectionThe direction the Schedule 1 line registry records for the line the amount was routed to. Null when the line is not in the registry.	null \| string
warnings[].replacedTotalThe account-derived total the canonical producer's amount replaced.	number
warnings[].schedule1LineThe Schedule 1 line the finding is about. Null where the classification or the registry names none, which is itself the subject of several of these findings.	null \| string
warnings[].sectionThe statute the finding rests on, on the section 31 restricted farm loss blockers Schedule 1 carries through from Schedule 4 Part 4.	string
warnings[].severityThe finding's severity. Optional for the same reason as 'code'.	string
warnings[].sourceThe canonical producer's source label, on the cross-schedule replacement finding.	string
warnings[].statusThe workpaper's stated adjustment status, on the formula findings that refuse an adjustment the workpaper did not compute cleanly. Null when the workpaper states none.	null \| string
warnings[].taxTreatmentThe tax treatment the classification states. Null when it states none.	null \| string
warnings[].templateIdThe workpaper template or classification rule the account's classification names, on the routing notices that name one. Null when the classification states neither.	null \| string
warnings[].treatmentThe classification's Schedule 1 treatment verdict. Null when the classification states none.	null \| string
warnings[].unfundedAccountIds[]	string
warnings[].unreadableEntryCountHow many foreign accrual ledger entries could not be read, on the coverage finding that refuses to treat them as absent.	integer
warnings[].workpaperIdThe workpaper the finding is about, on the workpaper-scoped notices that name one. Null when the workpaper states no id: that is the whole subject of the workpaper-identity notice, which addresses it by ordinal in 'field' instead.	null \| string
warnings[].notesWhat the rate manifest records against the year, including what is still outstanding before the year can be verified.	string
warnings[].sources[]	string
warnings[].taxYearThe taxation year whose rate tables are unverified.	integer
warnings[].taxYears[]	integer
s1_line_233_feed	number
section31RestrictedFarmLoss.applies	array \| boolean \| null \| number \| object \| string
section31RestrictedFarmLoss.blockedReason	array \| boolean \| null \| number \| object \| string
section31RestrictedFarmLoss.chiefSourceStatus	array \| boolean \| null \| number \| object \| string
section31RestrictedFarmLoss.farmingPresence	boolean
section31RestrictedFarmLoss.heldRestrictedFarmLoss	number
section31RestrictedFarmLoss.restrictedFarmLoss	array \| boolean \| null \| number \| object \| string
section31RestrictedFarmLoss.schemaVersion	integer
section31RestrictedFarmLoss.worksheet.amount_4A	array \| boolean \| null \| number \| object \| string
section31RestrictedFarmLoss.worksheet.amount_4B	array \| boolean \| null \| number \| object \| string
section31RestrictedFarmLoss.worksheet.amount_4C	array \| boolean \| null \| number \| object \| string
section31RestrictedFarmLoss.worksheet.amount_4D	array \| boolean \| null \| number \| object \| string
section31RestrictedFarmLoss.worksheet.amount_4E	array \| boolean \| null \| number \| object \| string
section31RestrictedFarmLoss.worksheet.applies	array \| boolean \| null \| number \| object \| string
section31RestrictedFarmLoss.worksheet.blocked	boolean
section31RestrictedFarmLoss.worksheet.chiefSourceStatus	string
section31RestrictedFarmLoss.worksheet.line_485	array \| boolean \| null \| number \| object \| string
section149FirstPostEventReserveReceipts	array
section149PropertyAdjustmentReceipts	array