schedule101

T2 Corporation Income Tax Return

Kind
batch
Supported tax years
1998 and later
Strict profile
schedule101_exact_2025_default_branch_v1
Payload schema version
8.0.0
Dependencies (run automatically)
schedule100, schedule125

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": [
    "schedule101"
  ],
  "inputs": {
    "schedule101": {},
    "taxYear": 2025,
    "fiscalStart": "2025-01-01",
    "fiscalEnd": "2025-12-31",
    "isCCPC": true,
    "daysInYear": 365
  }
}

Input cells (19)

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 schedule101
CellTypesRequired
daysInYearInclusive day count of the taxation year. It must equal the fiscalStart-to-fiscalEnd span, counting both end days, so a leap year states 366. Required for the same reason as fiscalStart; the count reconciles the bounds and never constructs them.integerstrict
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.stringstrict
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.stringstrict
isCCPCThe corporation was a Canadian-controlled private corporation (ITA s.125(7) definition) throughout the taxation year.boolean
schedule101objectstrict
schedule101.businessNumber9-digit BN or 15-char RC account (e.g. "123456789RC0001").null | string
schedule101.corporationNameCorporation legal name (header line in .gfi handoff).null | string
schedule101.currentYearEndTax Year End YYYY-MM-DD — the only date printed on the S101 header. Canonically stamped from the tax-year record and equal to the S100 currentYearEnd for the same return.null | string
schedule101.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
schedule101.isAmalgamationSuccessors.87 amalgamation successor (opening = predecessor terminal).boolean | null
schedule101.isFinancialInstitutionBank / credit union / trust — specialised GIFI codes apply.boolean | null
schedule101.isFirstYearT2First T2 (opening BS at incorporation date).boolean | null
schedule101.isInactiveCorpT2 line 280 inactive flag — abbreviated GIFI permitted.boolean | null
schedule101.isInsuranceCorpRC4088 p.5 insurance carve-out — file F/S as PDF instead.boolean | null
schedule101.isPartnershipPartnership (T5013) — uses 3575/3585 instead of 3620/3640.boolean | null
schedule101.isWindupSuccessors.88(1) wind-up successor (opening at wind-up effective date).boolean | null
schedule101.openingPeriodGIFI code → amount map for the opening period in VALIDATOR-SIGN, identical to Schedule100Data.currentYear: ordinary assets, liabilities and equity match natural sign, while retained-earnings reductions are positive magnitudes. Non-zero RE-block rows (3660/3680/3700-02/3720/ 3740/3741/3742-45) draw a review advisory rather than a hard gate, because those rows do appear on the printed S101.object
schedule101.predecessorTerminalBsConsolidated predecessor terminal-period GIFI map for the advisory s.87 opening-anchor comparison. Null/absent means no sidecar supplied.null | object
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.number | stringalways
Strict profile accepted values (4 of 19 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 schedule101
CellAccepted values
daysInYear1 to 1000000000000000
fiscalEnddate (YYYY-MM-DD); 10 to 10 characters
fiscalStartdate (YYYY-MM-DD); 10 to 10 characters
taxYearmatches ^\s*(?:1[0-9]{3}|2(?:0(?:[0-1][0-9]{1}|2[0-7])))\s*$; 1000 to 2027

Output cells (48)

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

Output cells for schedule101
CellTypes
bs_tie_out_deltanumber
businessNumberarray | boolean | null | number | object | string
corporationNamearray | boolean | null | number | object | string
currentYearEndarray | boolean | null | number | object | string
fired_gatesobject
form.assetsTablearray
form.equityTablearray
form.formWarningsarray
form.liabilitiesTablearray
form.line_2599number
form.line_3499number
form.line_3620number
form.line_3640number
form.line_3640_codestring
form.line_3849number
form.retainedEarningsTablearray
isAmalgamationSuccessorarray | boolean | null | number | object | string
isFinancialInstitutionarray | boolean | null | number | object | string
isFirstYearT2array | boolean | null | number | object | string
isInactiveCorparray | boolean | null | number | object | string
isInsuranceCorparray | boolean | null | number | object | string
isPartnershiparray | boolean | null | number | object | string
isWindupSuccessorarray | boolean | null | number | object | string
line_2599_total_assetsnumber
line_3499_total_liabilitiesnumber
line_3620_total_shareholder_equitynumber
line_3640_total_liab_and_equitynumber
line_3849_re_endnumber
missing_required[]string
openingPeriodobject
provisionalboolean
readyboolean
section_sum_assetsnumber
section_sum_equitynumber
section_sum_liabilitiesnumber
warnings[].boxarray | boolean | null | number | object | string
warnings[].citation.applies_to_boxes[]string
warnings[].citation.cra_text_verbatimstring
warnings[].citation.form_idstring
warnings[].citation.form_revisionstring
warnings[].citation.gate_idstring
warnings[].citation.rulestring
warnings[].citation.sourcestring
warnings[].citation.source_urlstring
warnings[].citation.verified_atstring
warnings[].gate_idstring
warnings[].messagestring
warnings[].severitystring
Filemark | schedule101 cells