Docs

schedule130

T2 Corporation Income Tax Return

Kind
batch
Supported tax years
2023 and later
Strict profile
s130_2025_zero_ife_ati_projection_v1
Payload schema version
0.9.0
Dependencies (run automatically)
none

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": [
    "schedule130"
  ],
  "inputs": {
    "daysInYear": 365,
    "fiscalEnd": "2025-12-31",
    "fiscalStart": "2025-01-01",
    "schedule130": {
      "currentYearCapacityProvenance": [
        {
          "amount": 150000,
          "capacityType": "excess",
          "eventSide": "post_event",
          "originTaxpayerId": "cedar-ridge-manufacturing",
          "sourceReference": "strict target excess-capacity workpaper"
        }
      ],
      "line079TaxableIncome": 500000,
      "lossRestrictionEventFacts": {
        "actualControlAcquired": "no",
        "determinationStatus": "confirmed_absent",
        "reviewed": true,
        "s256_1DeemedControl": "no",
        "s256_7ControlAcquired": "no",
        "s256_8DeemedControl": "no",
        "schemaVersion": 1,
        "sourceReference": "strict target reviewed no-event witness"
      },
      "taxpayerId": "cedar-ridge-manufacturing",
      "taxYearStartDate": "2025-01-01"
    },
    "taxYear": 2025
  }
}

Input cells (242)

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 schedule130
CellTypesRequired
daysInYearintegerstrict
fiscalEndstringstrict
fiscalStartstringstrict
schedule130Schedule 130 (EIFEL) practitioner-entered blob — feeds the schedule130 batch node, whose result posts S1 lines 251/252.null | object
schedule130.allocatedGroupRatioAmountWhen ``groupRatioElectionMade = true``, the practitioner-entered allocated group-ratio amount (line 118 / line 132). The engine uses this as the s.18.2(2) numerator instead of ATI × ratio.null | number
schedule130.borrowingsRowsarray
schedule130.borrowingsRows[].relationshipstring
schedule130.borrowingsRows[].totalNotionalDerivativesBox 013 — Total notional of related derivatives.null | number
schedule130.borrowingsRows[].totalPrincipalBox 012 — Total principal of borrowings at any point in the year.null | number
schedule130.borrowingsRows[].variableA_para_aBox 014 — Amounts under para (a) of variable A of IFE in respect of this borrowing.null | number
schedule130.borrowingsRows[].variableA_para_eBox 015 — Amounts under para (e) of variable A of IFE (other than a loss or capital loss).null | number
schedule130.borrowingsRows[].variableB_para_aBox 016 — Amounts under para (a) of variable B of IFE (other than a dividend / exempt IFE / gain).null | number
schedule130.capitalizedIfeRowsarray
schedule130.capitalizedIfeRows[].businessCeasedAtYearEndClass 14.1 exception operand under s.20(16.1)(c).boolean | null
schedule130.capitalizedIfeRows[].classNumberBox 046 — CCA class number.null | string
schedule130.capitalizedIfeRows[].ifeCcaClaimedBox 051 — IFE in CCA claimed (capped by box 049).null | number
schedule130.capitalizedIfeRows[].ifeClosingUccBox 052 — Derived: 049 − 051 floor 0.null | number
schedule130.capitalizedIfeRows[].ifeCostAdjustmentsBox 048 — IFE in cost of acquisitions / adjustments / dispositions.null | number
schedule130.capitalizedIfeRows[].ifeOpeningUccBox 047 — IFE in opening UCC.null | number
schedule130.capitalizedIfeRows[].ifeTerminalLossBox 050 — IFE in terminal loss (see form note 2).null | number
schedule130.capitalizedIfeRows[].ifeUccBox 049 — Derived: 047 ± 048 floor 0.null | number
schedule130.capitalizedIfeRows[].propertyRemainingStatusOff-form s.20(16)(b) fact; ``unknown`` until answered.string
schedule130.capitalizedIfeRows[].section13_4_3FormerPropertyAppliesWhether ss.13(4.3)/20(16.1)(b) exclude the class.boolean | null
schedule130.ccpcGroupTaxableCapitalEmployedInCanadaParagraph (a): the amount determined for C in s.125(5.1)(a) — the ASSOCIATED-GROUP taxable capital employed in Canada aggregate, not the filer's own. Must be below the statutory threshold; equal is not excluded ("less than").null | number
schedule130.cfaDeniedRowsarray
schedule130.cfaDeniedRows[].affiliateVariableABox 145 — Amount under variable A IFE for the affiliate.null | number
schedule130.cfaDeniedRows[].cfaNameBox 144 — Name of CFA.null | string
schedule130.cfaDeniedRows[].corpsShareOfDeniedAmountBox 149 — Derived: 147 × 148.null | number
schedule130.cfaDeniedRows[].deniedAmountBox 147 — Derived: 145 × 146.null | number
schedule130.cfaDeniedRows[].proportionGBox 146 — Proportion G from Part 2K (echoed for display).null | number
schedule130.cfaDeniedRows[].specifiedParticipatingPctBox 148 — Specified participating percentage (as a fraction 0-1 internally; form prints %).null | number
schedule130.cfaPartnershipInclusionRowsarray
schedule130.cfaPartnershipInclusionRows[].amountFapiInclusionBox 152 — Amount under subclause D(II) in CFA's FAPI.null | number
schedule130.cfaPartnershipInclusionRows[].cfaNameBox 151 — Name of CFA that is a partnership member.null | string
schedule130.cfaPartnershipInclusionRows[].corpsShareOfInclusionBox 154 — Derived: 152 × 153.null | number
schedule130.cfaPartnershipInclusionRows[].specifiedParticipatingPctBox 153 — Specified participating percentage (fraction 0-1).null | number
schedule130.claim111_1_aNotReducingTaxableIncomeBoxless — the part of the year's paragraph 111(1)(a) claim that did NOT reduce taxable income, under paragraph (a.1) of variable E in the ITA 18.2(1) "adjusted taxable income" definition. Nil unless taxable income (line 079) is nil, since every dollar of the claim reduced a positive taxable income. Enter 0 when the whole claim reduced it. The split is a Division C ordering fact and is never inferred, so leaving it blank while line 079 is nil and 111(1)(a) losses are claimed blocks. Applies to taxation years ending after August 15, 2025.null | number
schedule130.consolidatedStatementsAuditedboolean | null
schedule130.cuecRowsarray
schedule130.cuecRows[].amountsAbsorbedBox 124 — Amounts previously absorbed under s.18.2(2).null | number
schedule130.cuecRows[].amountsTransferredBox 123 — Amounts previously transferred under s.18.2(4).null | number
schedule130.cuecRows[].capacityProvenancearray
schedule130.cuecRows[].capacityProvenance[].amountnull | number
schedule130.cuecRows[].capacityProvenance[].capacityTypestring
schedule130.cuecRows[].capacityProvenance[].electionReferencenull | string
schedule130.cuecRows[].capacityProvenance[].eventSidestring
schedule130.cuecRows[].capacityProvenance[].originTaxpayerIdnull | string
schedule130.cuecRows[].capacityProvenance[].sourceReferencenull | string
schedule130.cuecRows[].capacityProvenance[].sourceTaxYearEndnull | string
schedule130.cuecRows[].capacityProvenance[].transfereeTaxpayerIdnull | string
schedule130.cuecRows[].capacityProvenance[].transferorTaxpayerIdnull | string
schedule130.cuecRows[].excessCapacityBox 122 — Excess capacity computed for that preceding year.null | number
schedule130.cuecRows[].labelstring
schedule130.cuecRows[].netAvailableBox 125 — Derived: col 1 − col 2 − col 3 floor 0.null | number
schedule130.cuecRows[].precedingYearEndEnd date (yyyy-mm-dd) of the preceding tax year this row covers. When a loss-restriction event date is set, the engine auto-zeroes rows whose precedingYearEnd is on or before the event — the s.18.2(1) "cumulative unused excess capacity" post-LRE reset, picking up the s.251.2 "loss restriction event" defined term.null | string
schedule130.currentYearCapacityProvenancearray
schedule130.currentYearCapacityProvenance[].amountnull | numberstrict
schedule130.currentYearCapacityProvenance[].capacityTypestringstrict
schedule130.currentYearCapacityProvenance[].electionReferencenull | string
schedule130.currentYearCapacityProvenance[].eventSidestringstrict
schedule130.currentYearCapacityProvenance[].originTaxpayerIdnull | stringstrict
schedule130.currentYearCapacityProvenance[].sourceReferencenull | stringstrict
schedule130.currentYearCapacityProvenance[].sourceTaxYearEndnull | string
schedule130.currentYearCapacityProvenance[].transfereeTaxpayerIdnull | string
schedule130.currentYearCapacityProvenance[].transferorTaxpayerIdnull | string
schedule130.currentYearRifeComponentsarray
schedule130.currentYearRifeComponents[].amountnull | number
schedule130.currentYearRifeComponents[].businessIdnull | string
schedule130.currentYearRifeComponents[].componentTypeThe statutory source category of the current-year restricted interest and financing expense component.string
schedule130.currentYearRifeComponents[].eventSidestring
schedule130.currentYearRifeComponents[].sourceReferencenull | string
schedule130.currentYearRifeComponents[].vintageIdnull | string
schedule130.excludedEntityParagraphWhich limb of the s.18.2(1) "excluded entity" definition the claim relies on. The flag above cannot carry the exemption on its own: the claim fails closed at error severity until a limb is named AND substantiated by the operands below, because excluded-entity status removes the entire s.18.2(2) denial.null | string
schedule130.excludedInterestElectionMadeConfirms the excluded interest election under ITA s.18.2(1) was filed on T2227. Setting it records the election as made; the engine reads it only through a truthiness test, so any non-true value reads as not made.boolean | null
schedule130.exemptIfeRowsarray
schedule130.exemptIfeRows[].ifeIncurredBox 009 — IFE incurred on the column 2 amount (see form note 1).null | number
schedule130.exemptIfeRows[].incomeFromFundedActivitiesBox 010 — Income from activities the column 2 borrowing funded.null | number
schedule130.exemptIfeRows[].lossFromFundedActivitiesBox 011 — Loss from activities the column 2 borrowing funded (entered as positive).null | number
schedule130.exemptIfeRows[].principalAmountBox 008 — Principal amount of the borrowing / other financing.null | number
schedule130.exemptIfeRows[].publicSectorAuthorityBox 007 — Name of the public-sector authority.null | string
schedule130.fairValueAdjustmentsElectionMadeConfirms the fair value adjustments election under ITA s.18.21(4) was filed on T2225. Setting it records the election as made.boolean | null
schedule130.filedT2225GroupRatioElectionboolean | null
schedule130.filedT2228PreRegimeLossElectionWhether the practitioner has filed Form T2228 to make the specified-pre-regime-loss election. Gates the line 090 entry per form note 4.boolean | null
schedule130.filedT2229ForgoFaplElectionConfirms form T2229 was filed to forgo a foreign accrual property loss under ITA clause 95(2)(f.11)(ii)(D). Filemark does not build T2229, so when line 150 or line 155 carries an amount and this is not set the return is held provisional until you confirm the election was filed and attach it.boolean | null
schedule130.groupAdjustedNetBookIncomenull | number
schedule130.groupAggregateIfeAndExemptIfeParagraph (b) variable A: IFE + exempt IFE of the taxpayer AND of every Canadian-resident eligible group entity. A GROUP total — the filer's own IFE can never satisfy the limb.null | number
schedule130.groupAggregateIfrExcludingFinancialInstitutionGroupParagraph (b) variable B: the corresponding interest and financing REVENUE total, excluding a financial-institution group entity's IFR. The entity is excluded when A − B is at or below the de minimis amount.null | number
schedule130.groupMemberAtiTotalnull | number
schedule130.groupMemberAtiTotalPre257null | number
schedule130.groupNetInterestExpensenull | number
schedule130.groupRatios.18.21 group-ratio computation and allocation evidence.null | number
schedule130.groupRatioAllocationRowsarray
schedule130.groupRatioAllocationRows[].accountNumbernull | string
schedule130.groupRatioAllocationRows[].allocatedAmountnull | number
schedule130.groupRatioAllocationRows[].isFilingCorporationboolean | null
schedule130.groupRatioAllocationRows[].memberNamenull | string
schedule130.groupRatioAmendmentConditionsMetOrNotApplicables.18.21(2)(e) — amended-election conditions are met, or this is not an amended election.boolean | null
schedule130.groupRatioElectionFiledOnTimeboolean | null
schedule130.groupRatioElectionMadePractitioner assertion the corp made the group-ratio election under s.18.21(2) for the year. When true, the engine zeroes excess capacity (per Part 2G header rule) and routes via the allocated group-ratio amount in Part 2K line 132 / Part 2H line 118.boolean | null
schedule130.groupRatioNoAmendedElectionFileds.18.21(2)(d) — no amended election has been filed in accordance with the section.boolean | null
schedule130.hasExemptIfeBox 006 — Did the corp incur any exempt IFE in the year?boolean | null
schedule130.hasReceivedCapacityBox 001 — Does the corp have received capacity in the year?boolean | null
schedule130.isCcpcThroughoutYearParagraph (a): CCPC "throughout the particular year" — not at any moment in it.boolean | null
schedule130.isExcludedEntityPractitioner assertion that the corp meets the s.18.2(1) "excluded entity" definition for the year under one complete pathway: (a) small CCPC group TCEC < $50M; (b) group net IFE ≤ $1M; or (c) all four conjunctive tests, including (c)(iv)'s requirement that substantially all IFE recipients are not non-arm's-length tax-indifferent persons/partnerships. When true, the validator skips the s.18.2(2) denial computation and surfaces a soft warning that filing S130 is still recommended for audit protection. Defaults to null (not asserted).boolean | null
schedule130.isResidentInCanadaParagraphs (b) and (c): "resident in Canada". Distinct from the jacket residency box because the group test reads on the particular taxpayer.boolean | null
schedule130.line028InterestPaidOtherLine 028 — Interest paid / payable — other (not on Part 1C).null | number
schedule130.line029_20_1_e_amountsLine 029 — Amounts deductible under 20(1)(e)(ii)/(ii.1)/(ii.2)/ (e.1)/(e.2)/(f).null | number
schedule130.line034LossDeductibleLine 034 — Loss deductible (other than under 20(1)(e)(i)).null | number
schedule130.line035CapitalLossLine 035 — Capital loss that reduces para 3(b) or taxable income.null | number
schedule130.line036ExpenseFee_para_eLine 036 — Expense / fee payable giving rise to para (e) variable A IFE.null | number
schedule130.line037ExpenseFee_variableB_reducerLine 037 — Expense / fee payable that reduces IFE under variable B.null | number
schedule130.line038LeaseFinancingLine 038 — Lease financing amount (other than excluded lease / excluded interest).null | number
schedule130.line040Portion_111_1_e_attributableLine 040 — Portion of 111(1)(e) denied under 96(2.1) attributable to IFE.null | number
schedule130.line041CfaRaifeLine 041 — CFA relevant affiliate IFE × specified participating %.null | number
schedule130.line043GainIncludedInIncomeLine 043 — Gain included in income (variable B).null | number
schedule130.line044PartnershipShareLine 044 — Partnership share of 042/043-equivalent amounts.null | number
schedule130.line058InterestReceivedLine 058 — Interest received (other than 137(4.1) / excluded).null | number
schedule130.line059_12_9_or_17_1Line 059 — Amount under 12(9) or s.17.1.null | number
schedule130.line060GuaranteeFeeIncomeLine 060 — Guarantee / credit-support fee income.null | number
schedule130.line062GainIncludedLine 062 — Gain included in income.null | number
schedule130.line063LeaseFinancingIncomeLine 063 — Lease financing in income (non-excluded lease).null | number
schedule130.line064PartnershipShareIfrLine 064 — Partnership share of IFR (T5013 box 248 etc.).null | number
schedule130.line065CfaRaifrLine 065 — CFA relevant affiliate IFR × specified participating % (less FAT deduction).null | number
schedule130.line067LossDeductibleLine 067 — Loss deductible against IFR (variable B).null | number
schedule130.line068CapitalLossLine 068 — Capital loss reducing para 3(b).null | number
schedule130.line069PartnershipShareLine 069 — Partnership share of 066/067/068-equivalent amounts.null | number
schedule130.line070ShelteredByFtcLine 070 — IFR sheltered by foreign tax credit (non-withholding).null | number
schedule130.line071ExemptFromPartILine 071 — IFR exempt from Part I.null | number
schedule130.line079TaxableIncomeLine 079 — Taxable income (NR: TI earned in Canada).null | numberstrict
schedule130.line080NonCapitalLossForYearLine 080 — Non-capital loss for the year (variable A).null | number
schedule130.line081CfaVariableELine 081 — CFA paragraph (b) of variable E of ATI total.null | number
schedule130.line082PartnershipCfaVariableELine 082 — Partnership-CFA paragraph (b) of variable E total.null | number
schedule130.line084CcaResourceDeductionsLine 084 — CCA / resource / depletion deductions not in IFE.null | number
schedule130.line085TerminalLossNotInIfeLine 085 — Terminal loss under s.20(16) not in IFE.null | number
schedule130.line086PartnershipCcaShareLine 086 — Partnership CCA / TL share (less 96(2.1) denied).null | number
schedule130.line087Portion_111_1_e_partnershipLine 087 — Portion of 111(1)(e) attributable to partnership CCA/TL.null | number
schedule130.line088Deduction_110_1_kLine 088 — Amount deducted under 110(1)(k).null | number
schedule130.line090SpecifiedPreRegimeLossPortionLine 090 — 25% × specified pre-regime loss deducted under 111(1)(a) (requires T2228 election).null | number
schedule130.line091AdditionalCfaFapiLine 091 — Additional CFA FAPI under para (j) variable B formula L × M / N.null | number
schedule130.line093PartnershipExemptIfeLossSharePart 2F line 093, variable B paragraph (k), the corporation's share of a partnership loss from activities funded by a borrowing that produces exempt interest and financing expenses, entered as a positive amount. It is a separate fact from line 092 and is never folded into it.null | number | string
schedule130.line094ItcRecaptureLine 094 — ITC recapture amounts under 127(5)/(6)/127.44(3)/etc.null | number
schedule130.line095_12_1_x_reducerLine 095 — Amount under 12(1)(x)(i)(C) or 12(1)(x)(ii) reducing cost / capital cost.null | number
schedule130.line097RecaptureCcaLine 097 — Recapture under s.13(1).null | number
schedule130.line098PartnershipRecaptureShareLine 098 — Partnership share of recapture.null | number
schedule130.line099_59_1_or_59_1_bLine 099 — Amount under 59(1)/(3.2) or 59.1(b).null | number
schedule130.line100ForeignIncomeShelteredByFtcLine 100 — Foreign-source income sheltered by 126(1)/(2) FTC.null | number
schedule130.line101_110_5_addbackLine 101 — Amount included under s.110.5.null | number
schedule130.line102_104_13_less_104_19Line 102 — Amount under 104(13) less 104(19) designations.null | number
schedule130.line103TaxableIncomeNotPartILine 103 — Taxable income not subject to Part I (per Act of Parliament).null | number
schedule130.line105PartnershipExemptIfeIncomeShareLine 105 — Partnership share of exempt-IFE-funded income.null | number
schedule130.line128RifeFromPriorYearsLine 128 — RIFE pool from previous tax years. Carryforward chain source: prior-year Part 2O total minus any deduction taken under 111(1)(a.1) in the prior return.null | number
schedule130.line140VariableAIfeAdjustedLine 140 — Variable A IFE adjusted to remove CFA RAIFE. Used when IFE includes any CFA amount under variable B. Otherwise engine populates line 139 (Variable A IFE total) for the denominator.null | number
schedule130.loansRowsarray
schedule130.loansRows[].relationshipstring
schedule130.loansRows[].totalNotionalDerivativesBox 018 — Total notional of related derivatives.null | number
schedule130.loansRows[].totalPrincipalBox 017 — Total principal of loans at any point in the year.null | number
schedule130.loansRows[].variableA_para_dBox 019 — Amounts under para (d) of variable A of IFR.null | number
schedule130.loansRows[].variableB_para_aBox 020 — Amounts under para (a) of variable B of IFR (other than a loss or capital loss).null | number
schedule130.lossRestrictionEventDateWhen the corp is subject to a loss-restriction event under s.111(4) / s.111(5) during the year, the CUEC carryforward for any tax year AFTER the event is computed without regard to pre-event excess / absorbed / transferred capacity. Set to the date (yyyy-mm-dd) of the event or null.null | string
schedule130.lossRestrictionEventFactsobject
schedule130.lossRestrictionEventFacts.actualControlAcquiredstringstrict
schedule130.lossRestrictionEventFacts.determinationStatusstringstrict
schedule130.lossRestrictionEventFacts.effectiveAtnull | string
schedule130.lossRestrictionEventFacts.eventTaxpayerIdnull | string
schedule130.lossRestrictionEventFacts.reviewedbooleanstrict
schedule130.lossRestrictionEventFacts.s256_1DeemedControlstringstrict
schedule130.lossRestrictionEventFacts.s256_7ControlAcquiredstringstrict
schedule130.lossRestrictionEventFacts.s256_8DeemedControlstringstrict
schedule130.lossRestrictionEventFacts.s256_9ElectionFiledA s.256(9) election is what preserves the actual acquisition time; without it the event is deemed to occur at the beginning of the day.string
schedule130.lossRestrictionEventFacts.s256_9Timingstring
schedule130.lossRestrictionEventFacts.schemaVersionintegerstrict
schedule130.lossRestrictionEventFacts.sourceReferencenull | stringstrict
schedule130.nonCapitalLossRowsarray
schedule130.nonCapitalLossRows[].amountDeducted_111_1_aBox 077 — Amount deducted under 111(1)(a) in the year.null | number
schedule130.nonCapitalLossRows[].amountVariableJ_iiBox 075 — Amount under variable J (ii).null | number
schedule130.nonCapitalLossRows[].attributableToIfeBox 078 — Derived: 077 × 076 / 074 → para (h) variable B ATI.null | number
schedule130.nonCapitalLossRows[].nonCapitalLossOriginYearBox 074 — Non-capital loss for the year (variable J (i)).null | number
schedule130.nonCapitalLossRows[].taxYearOfOriginBox 073 — Tax year of origin of the non-capital loss.null | string
schedule130.nonCapitalLossRows[].variableJBox 076 — Derived: variable J = lesser(074, 075).null | number
schedule130.paragraphCForeignAffiliateLimitMetParagraph (c)(ii) — the foreign-affiliate / foreign-property limit.boolean | null
schedule130.paragraphCIfeRecipientsNotTaxIndifferentParagraph (c)(iv) — substantially all IFE paid or payable to persons or partnerships other than non-arm's-length tax-indifferent ones.boolean | null
schedule130.paragraphCNoNonResidentSpecifiedShareholderParagraph (c)(iii) — no non-resident specified shareholder or specified beneficiary condition breached.boolean | null
schedule130.paragraphCSubstantiallyAllBusinessInCanadaParagraph (c)(i) — all or substantially all businesses and undertakings of the taxpayer and each eligible group entity carried on in Canada.boolean | null
schedule130.partnershipIfeRowsarray
schedule130.partnershipIfeRows[].partnershipAccountNumberBox 022 — Partnership account number (blank if non-resident partnership).null | string
schedule130.partnershipIfeRows[].partnershipNameBox 021 — Name of the partnership.null | string
schedule130.partnershipIfeRows[].partnership_ife_para_hBox 026 — Derived: column 3 − column 4 − column 5 → para (h) variable A IFE.null | number
schedule130.partnershipIfeRows[].portion_12_1_l_1Box 024 — Portion in column 3 to which para 12(1)(l.1) applies.null | number
schedule130.partnershipIfeRows[].portion_non_deductible_96_2_1Box 025 — Portion non-deductible per s.96(2.1).null | number
schedule130.partnershipIfeRows[].shareOfPartnershipIfeVariableABox 023 — Share of partnership's variable A IFE (T5013 box 247 if applicable).null | number
schedule130.ratioOfPermissibleExpensesLine 108/112/120/134 — ratio of permissible expenses (printed on the form; engine determines from tax-year start date). Storing the practitioner-asserted value lets the engine cross-check.null | number
schedule130.receivedCapacityRowsarray
schedule130.receivedCapacityRows[].accountNumberBox 003 — Business / account number of the transferor entity.null | string
schedule130.receivedCapacityRows[].amountOfCapacityReceivedBox 005 — Amount of capacity received from this entity.null | number
schedule130.receivedCapacityRows[].electionT2226FiledByTransferorSupplemental s.18.2(4)(b)/(d) attestations; no printed S130 boxes.boolean | null
schedule130.receivedCapacityRows[].eligibleGroupEntityAtYearEndboolean | null
schedule130.receivedCapacityRows[].groupEntityNameBox 002 — Name of the eligible group entity transferring capacity.null | string
schedule130.receivedCapacityRows[].paragraphCFinancialInstitutionConditionMetOrNotApplicableStrict per-election s.18.2(4)(c), (f)–(j) facts.boolean | null
schedule130.receivedCapacityRows[].paragraphFFinancialHoldingConditionMetOrNotApplicableboolean | null
schedule130.receivedCapacityRows[].paragraphGSpecialPurposeLossConditionMetOrNotApplicableboolean | null
schedule130.receivedCapacityRows[].paragraphHConditionMetboolean | null
schedule130.receivedCapacityRows[].paragraphIAmendmentConditionMetOrNotApplicableboolean | null
schedule130.receivedCapacityRows[].paragraphJInformationReturnFiledboolean | null
schedule130.receivedCapacityRows[].taxYearEndBox 004 — Transferor's tax year end (yyyy/mm/dd).null | string
schedule130.receivedCapacityRows[].transfereeIsTaxableCanadianCorpOrFictThroughoutYearboolean | null
schedule130.receivedCapacityRows[].transferorCumulativeUnusedExcessCapacitySupplemental s.18.2(4)(e) evidence; no printed S130 box.null | number
schedule130.receivedCapacityRows[].transferorIsTaxableCanadianCorpOrFictThroughoutYearboolean | null
schedule130.receivedCapacityRows[].transferorTotalTransferredCapacitynull | number
schedule130.resourcePoolRowsarray
schedule130.resourcePoolRows[].ifeAvailableBeforeClaimBox 055 — Derived: 053 ± 054 floor 0.null | number
schedule130.resourcePoolRows[].ifeClosingBalanceBox 057 — Derived: 055 − 056 floor 0.null | number
schedule130.resourcePoolRows[].ifeCurrentYearClaimBox 056 — IFE in current-year claim (capped by box 055).null | number
schedule130.resourcePoolRows[].ifeOpeningBalanceBox 053 — IFE in opening balance.null | number
schedule130.resourcePoolRows[].ifePoolAdjustmentsBox 054 — IFE in additions / deductions during the year.null | number
schedule130.resourcePoolRows[].poolTypestring
schedule130.rifeSurvivalFactsnull | object
schedule130.rifeSurvivalFacts.schemaVersioninteger
schedule130.rifeSurvivalFacts.vintagesarray
schedule130.rifeSurvivalFacts.vintages[].businessAttributableAmountnull | number
schedule130.rifeSurvivalFacts.vintages[].businessIdnull | string
schedule130.rifeSurvivalFacts.vintages[].eventAdjustmentPreviouslyAppliedboolean | null
schedule130.rifeSurvivalFacts.vintages[].eventSidestring
schedule130.rifeSurvivalFacts.vintages[].originalAmountnumber
schedule130.rifeSurvivalFacts.vintages[].priorDeductionsnumber
schedule130.rifeSurvivalFacts.vintages[].profitOrReopThroughoutYearstring
schedule130.rifeSurvivalFacts.vintages[].remainingAmountnumber
schedule130.rifeSurvivalFacts.vintages[].sameBusinessContinuesstring
schedule130.rifeSurvivalFacts.vintages[].sameBusinessIncomenull | number
schedule130.rifeSurvivalFacts.vintages[].similarBusinessRowsarray
schedule130.rifeSurvivalFacts.vintages[].similarBusinessRows[].businessIdnull | string
schedule130.rifeSurvivalFacts.vintages[].similarBusinessRows[].incomenull | number
schedule130.rifeSurvivalFacts.vintages[].similarBusinessRows[].similarityStatusstring
schedule130.rifeSurvivalFacts.vintages[].similarBusinessRows[].substantiallyAllIncomeStatusstring
schedule130.rifeSurvivalFacts.vintages[].sourceReferencenull | string
schedule130.rifeSurvivalFacts.vintages[].sourceTaxYearEndstring
schedule130.rifeSurvivalFacts.vintages[].sourceTaxpayerIdstring
schedule130.rifeSurvivalFacts.vintages[].vintageIdstring
schedule130.taxYearStartDatePractitioner-confirmed tax-year start date (yyyy-mm-dd). Used by the engine to pick the 40% (start in [2023-10-01, 2024-01-01)) or 30% (start ≥ 2024-01-01) ratio of permissible expenses per the form header.null | stringstrict
schedule130.taxpayerIdStable taxpayer identifier used to bind current-year restricted interest and financing expense vintages to the corporation. The canonical identity supplied by the batch caller wins when available.null | stringstrict
schedule130.transferredOutCapacity18_2_4Total cumulative unused excess capacity the corporation designated to other eligible group entities as transferor under ITA s.18.2(4). It has no printed box because the T2226 election carries it, it cannot be negative, it cannot exceed the Part 2I amount C cap in s.18.2(4)(e), and it seeds next year's Part 2I column 2.null | number | string
schedule130.transitionalGroupCapacityElectionMadeConfirms the EIFEL transitional group capacity election was filed on T2224. Setting it records the election as made.boolean | null
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 | stringalways
Strict profile accepted values (36 of 242 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 schedule130
CellAccepted values
daysInYear1 to 1000000000000000
fiscalEnddate (YYYY-MM-DD); 10 to 10 characters
fiscalStartdate (YYYY-MM-DD); 10 to 10 characters
schedule130.borrowingsRows[].relationshipone of "canadian_arms_length", "canadian_non_arms_length", "non_resident_arms_length", "non_resident_non_arms_length"
schedule130.capitalizedIfeRows[].propertyRemainingStatusone of "property_remains", "no_property_left", "unknown"
schedule130.cuecRows[].capacityProvenance[].capacityTypeone of "excess", "transferred", "absorbed"
schedule130.cuecRows[].capacityProvenance[].eventSideone of "pre_event", "post_event", "unknown"
schedule130.cuecRows[].labelone of "third_preceding", "second_preceding", "first_preceding"
schedule130.currentYearCapacityProvenance[].amount-1000000000000000 to 1000000000000000
schedule130.currentYearCapacityProvenance[].capacityTypeone of "excess", "transferred", "absorbed"
schedule130.currentYearCapacityProvenance[].eventSideone of "pre_event", "post_event", "unknown"
schedule130.currentYearCapacityProvenance[].originTaxpayerId0 to 20000 characters
schedule130.currentYearCapacityProvenance[].sourceReference0 to 20000 characters
schedule130.currentYearRifeComponents[].componentTypeone of "interest_denial", "partnership_addback", "cfa_direct", "cfa_partnership"
schedule130.currentYearRifeComponents[].eventSideone of "pre_event", "post_event", "unknown"
schedule130.excludedEntityParagraphone of "a", "b", "c"
schedule130.line079TaxableIncome-1000000000000000 to 1000000000000000
schedule130.loansRows[].relationshipone of "canadian_arms_length", "canadian_non_arms_length", "non_resident_arms_length", "non_resident_non_arms_length"
schedule130.lossRestrictionEventFacts.actualControlAcquiredone of "yes", "no", "unknown"
schedule130.lossRestrictionEventFacts.determinationStatusone of "occurred", "confirmed_absent", "unknown"
schedule130.lossRestrictionEventFacts.s256_1DeemedControlone of "yes", "no", "unknown"
schedule130.lossRestrictionEventFacts.s256_7ControlAcquiredone of "yes", "no", "unknown"
schedule130.lossRestrictionEventFacts.s256_8DeemedControlone of "yes", "no", "unknown"
schedule130.lossRestrictionEventFacts.s256_9ElectionFiledone of "yes", "no", "unknown"
schedule130.lossRestrictionEventFacts.s256_9Timingone of "beginning_of_day", "actual_time", "unknown"
schedule130.lossRestrictionEventFacts.schemaVersion-1000000000000000 to 1000000000000000
schedule130.lossRestrictionEventFacts.sourceReference0 to 20000 characters
schedule130.resourcePoolRows[].poolTypeone of "CCEE_regular", "CCEE_successor", "CCDE_regular", "CCDE_successor", "CCOGPE_regular", "CCOGPE_successor", "FEDE_regular", "FEDE_successor", "CFRE_regular", "CFRE_successor"
schedule130.rifeSurvivalFacts.vintages[].eventSideone of "pre_event", "post_event", "unknown"
schedule130.rifeSurvivalFacts.vintages[].profitOrReopThroughoutYearone of "yes", "no", "unknown"
schedule130.rifeSurvivalFacts.vintages[].sameBusinessContinuesone of "yes", "no", "unknown"
schedule130.rifeSurvivalFacts.vintages[].similarBusinessRows[].similarityStatusone of "yes", "no", "unknown"
schedule130.rifeSurvivalFacts.vintages[].similarBusinessRows[].substantiallyAllIncomeStatusone of "yes", "no", "unknown"
schedule130.taxYearStartDate0 to 20000 characters
schedule130.taxpayerId0 to 20000 characters
taxYearmatches ^\s*(?:1[0-9]{3}|2(?:0(?:[0-1][0-9]{1}|2[0-7])))\s*$; 1000 to 2027

Output cells (263)

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

Output cells for schedule130
CellTypes
absorbed_capacity_line_dnumber
amount_total_partnership_ifenumber
amount_total_received_capacitynumber
ati_line_106number
ati_variable_e_para_a_1number
borrowingsRows[].relationshipstring
borrowingsRows[].totalNotionalDerivativesnumber
borrowingsRows[].totalPrincipalnumber
borrowingsRows[].variableA_para_anumber
borrowingsRows[].variableA_para_enumber
borrowingsRows[].variableB_para_anumber
capitalizedIfeRowsarray
cfaDeniedRowsarray
cfaPartnershipInclusionRowsarray
cfa_denied_line_150number
cfa_partnership_inclusion_line_155number
cuecRows[].amountsAbsorbednumber
cuecRows[].amountsTransferrednumber
cuecRows[].excessCapacitynumber
cuecRows[].labelstring
cuecRows[].netAvailablenumber
cuecRows[].precedingYearEndarray | boolean | null | number | object | string
cuecRows[].capacityProvenancearray
cuec_line_cnumber
excess_capacity_line_115number
excess_ife_line_2l_bnumber
exemptIfeRowsarray
filingPropositions[].schemaVersioninteger
filingPropositions[].propositionIdstring
filingPropositions[].statestring
filingPropositions[].filingDispositionstring
filingPropositions[].targets[]string
filingPropositions[].evidence[]string
fired_gatesobject
ife_total_line_045number
ifr_total_line_072number
line_001boolean
line_002array | boolean | null | number | object | string
line_003array | boolean | null | number | object | string
line_004array | boolean | null | number | object | string
line_005number
line_006boolean
line_007array | boolean | null | number | object | string
line_008number
line_009number
line_010number
line_011number
line_012number
line_013number
line_014number
line_015number
line_016number
line_017number
line_018number
line_019number
line_020number
line_021array | boolean | null | number | object | string
line_022array | boolean | null | number | object | string
line_023number
line_024number
line_025number
line_026number
line_027number
line_028number
line_029number
line_030number
line_031number
line_032number
line_033number
line_034number
line_035number
line_036number
line_037number
line_038number
line_039number
line_040number
line_041number
line_042number
line_043number
line_044number
line_045number
line_046array | boolean | null | number | object | string
line_047number
line_048number
line_049number
line_050number
line_051number
line_052number
line_053number
line_054number
line_055number
line_056number
line_057number
line_058number
line_059number
line_060number
line_061number
line_062number
line_063number
line_064number
line_065number
line_066number
line_067number
line_068number
line_069number
line_070number
line_071number
line_072number
line_073array | boolean | null | number | object | string
line_074number
line_075number
line_076number
line_077number
line_078number
line_079number
line_080number
line_081number
line_082number
line_083number
line_084number
line_085number
line_086number
line_087number
line_088number
line_089number
line_090number
line_091number
line_092number
line_093number
line_094number
line_095number
line_096number
line_097number
line_098number
line_099number
line_100number
line_101number
line_102number
line_103number
line_104number
line_105number
line_106number
line_107number
line_108number
line_109number
line_110number
line_111number
line_112number
line_113number
line_114number
line_115number
line_116number
line_117number
line_118number
line_119number
line_120number
line_121number
line_122number
line_123number
line_124number
line_125number
line_126number
line_127number
line_128number
line_129number
line_130number
line_131number
line_132number
line_133number
line_134number
line_135number
line_136number
line_137number
line_138number
line_139number
line_140number
line_141number
line_142number
line_143number
line_144array | boolean | null | number | object | string
line_145number
line_146number
line_147number
line_148number
line_149number
line_150number
line_151array | boolean | null | number | object | string
line_152number
line_153number
line_154number
line_155number
line_156number
line_157number
line_158number
line_159number
line_160number
line_161number
line_162number
loansRows[].relationshipstring
loansRows[].totalNotionalDerivativesnumber
loansRows[].totalPrincipalnumber
loansRows[].variableA_para_dnumber
loansRows[].variableB_para_anumber
missing_required[]string
nonCapitalLossRowsarray
partnershipIfeRowsarray
partnership_addback_line_158number
proportion_g_18_2_2number
provisionalboolean
provisionalReasons[]string
ratio_of_permissible_expenses_usednumber
readyboolean
receivedCapacityRowsarray
resourcePoolRows[].ifeAvailableBeforeClaimnumber
resourcePoolRows[].ifeClosingBalancenumber
resourcePoolRows[].ifeCurrentYearClaimnumber
resourcePoolRows[].ifeOpeningBalancenumber
resourcePoolRows[].ifePoolAdjustmentsnumber
resourcePoolRows[].poolTypestring
rife_deducted_line_bnumber
rife_pool_total_line_2o_anumber
s1_addback_excess_ifenumber
s1_addback_partnership_ifenumber
warnings[].codestring
warnings[].severitystring
warnings[].sectionstring
warnings[].messagestring
warnings[].boxnull | 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
prior_tax_year_endstring
transferred_out_capacity_18_2_4number
ife_variable_a_denominator_line_2k_fnumber
received_capacity_excess_line_2k_cnumber
currentYearCapacityProvenance[].amountnumber
currentYearCapacityProvenance[].capacityTypestring
currentYearCapacityProvenance[].eventSidestring
currentYearCapacityProvenance[].originTaxpayerIdstring
currentYearCapacityProvenance[].sourceReferencestring
currentYearCapacityProvenance[].sourceTaxYearEndstring
lossRestrictionEvent.effectiveAtarray | boolean | null | number | object | string
lossRestrictionEvent.readyboolean
lossRestrictionEvent.reasonCodes[]string
lossRestrictionEvent.ruleCodesarray
lossRestrictionEvent.schemaVersioninteger
lossRestrictionEvent.statusstring
lossRestrictionEvent.taxpayerIdarray | boolean | null | number | object | string
rifePoolVintagesClosingarray
rifeSurvival.closingVintagesarray
rifeSurvival.deductiblenumber
rifeSurvival.permanentAdjustmentnumber
rifeSurvival.readyboolean
rifeSurvival.schemaVersioninteger
rifeSurvival.warningsarray
rife_permanent_adjustment_line_750number
Filemark | schedule130 cells