# schedule130

Excessive Interest and Financing Expenses Limitation

- Kind: batch
- Program: T2 Corporation Income Tax Return
- Supported tax years: 2023 and later
- Strict profile: s130_2025_zero_ife_ati_projection_v1
- Payload schema version: 0.22.0
- Dependencies (run automatically): schedule24

## Example request

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

```json
{
  "compute": [
    "schedule130"
  ],
  "inputs": {
    "daysInYear": 365,
    "fiscalEnd": "2025-12-31",
    "fiscalStart": "2025-01-01",
    "schedule130": {
      "hasReceivedCapacity": false,
      "hasExemptIfe": false,
      "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": "Reviewed, no acquisition-of-control event"
      },
      "taxpayerId": "cedar-ridge-manufacturing",
      "taxYearStartDate": "2025-01-01"
    },
    "taxYear": 2025
  }
}
```

## Input cells (551)

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 |
| --- | --- | --- | --- |
| `__linked_prior_filed_continuity__` | array \| boolean \| null \| number \| object \| string |  |  |
| `__taxation_period_history__` | array \| boolean \| null \| number \| object \| 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 |  |  |
| `businessCarriedOnThroughout` | array \| boolean \| null \| number \| object \| string |  |  |
| `businessCarriedOnThroughoutByBusiness` | array \| boolean \| null \| number \| object \| string |  | ITA 111(5)(a)(i) conclusion for each named pre-event business. False is a completed No answer; omit an unanswered business. |
| `companionEifelRecords` | array \| boolean \| null \| number \| object \| string |  |  |
| `currentYearTCEC` | array \| boolean \| null \| number \| object \| string |  | Taxable capital employed in Canada for the current taxation year. It must be finite and non-negative. |
| `currentYearTCECMeta` | array \| boolean \| null \| number \| object \| string |  | Optional period and source details for currentYearTCEC. When supplied, basis must be current_tax_year and asOf must match the current year-end. Source labels and confirmation do not authorize the amount or replace association facts. |
| `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. |
| `entityId` | array \| boolean \| null \| number \| object \| string |  | Identifier of the filing corporation, used by Schedule 42 and predecessor-continuity checks to match authenticated evidence, and to identify statutory proration periods. The identifier does not authorize access to another corporation. Omission prevents predecessor evidence from matching; proration labels may fall back to the filing BN or tax-year identifier. |
| `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. |
| `functionalCurrencyIso` | array \| boolean \| null \| number \| object \| string |  | T2 jacket box 079 ISO-4217 currency code for an ITA s.261 functional-currency election. Send it only when the return is reported in a currency other than CAD, in which case Schedule 100 will not compute until schedule100.functionalCurrencyT1296OnFile is true and the T1296 acceptance letter is on file. |
| `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. |
| `lossRestrictionEventConfirmedAbsent` | boolean \| null |  | Reviewed return-level confirmation that no loss restriction event occurred, used in Schedule 130 loss-pool survival. True supplies confirmed-absent event facts only when the schedule has no structured event-facts object. False, null or omission does not prove absence; the event assessment uses any supplied structured facts or remains unproved. Prefer true or false; numeric 0/1 and text true/false are also accepted. |
| `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 |  |  |
| `priorYearGroupTCEC` | array \| boolean \| null \| number \| object \| string |  | Taxable capital employed in Canada for the period required by the association facts (s.125(5.1)(a)). A supplied amount, including zero, is ordinary input. Omission leaves the capital grind unresolved; it is not a nil answer. |
| `priorYearGroupTCECMeta` | array \| boolean \| null \| number \| object \| string |  | Optional period and source details for priorYearGroupTCEC. A supplied basis or asOf date must match the applicable period. A source label and confirmed flag are descriptive and are not prerequisites for using an entered amount. |
| `s88Election` | array \| boolean \| null \| number \| object \| string |  | The s.88 winding-up election flag Schedule 4's loss continuity reads by this name; a boolean when supplied. |
| `s88_1_1_gElection` | array \| boolean \| null \| number \| object \| string |  | The s.88(1.1)(g) election flag Schedule 4's loss continuity and Schedule 130 read by this name; a boolean when supplied. |
| `s88_1_2_dElection` | array \| boolean \| null \| number \| object \| string |  | The winding-up election flag Schedule 4's loss continuity reads by this name; a boolean when supplied. |
| `sameOrSimilarBusinessIncome` | array \| boolean \| null \| number \| object \| string |  | Income from the same or a qualifying similar business used to cap Schedule 4 pre-event non-capital and farm loss deductions after a loss restriction event. This aggregate applies to pools without a business identifier. When required and omitted, those deductions are held at zero with a provisional finding. |
| `sameOrSimilarBusinessIncomeByBusiness` | array \| boolean \| null \| number \| object \| string |  | ITA 111(5)(a)(ii) income ceiling for each named pre-event business. Keys match `businessId` on Schedule 4 loss pools; omit an unanswered business, while 0 confirms a nil ceiling. |
| `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. |
| `schedule130.allocatedGroupRatioAmount` | null \| number \| string |  | When `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. |
| `schedule130.borrowingsRows` | array \| null |  |  |
| `schedule130.borrowingsRows[]` | object |  |  |
| `schedule130.borrowingsRows[].relationship` | array \| boolean \| null \| number \| object \| string |  |  |
| `schedule130.borrowingsRows[].totalNotionalDerivatives` | null \| number \| string |  | Box 013 — Total notional of related derivatives. |
| `schedule130.borrowingsRows[].totalPrincipal` | null \| number \| string |  | Box 012 — Total principal of borrowings at any point in the year. |
| `schedule130.borrowingsRows[].variableA_para_a` | null \| number \| string |  | Box 014 — Amounts under para (a) of variable A of IFE in respect of this borrowing. |
| `schedule130.borrowingsRows[].variableA_para_e` | null \| number \| string |  | Box 015 — Amounts under para (e) of variable A of IFE (other than a loss or capital loss). |
| `schedule130.borrowingsRows[].variableB_para_a` | null \| number \| string |  | Box 016 — Amounts under para (a) of variable B of IFE (other than a dividend / exempt IFE / gain). |
| `schedule130.capitalizedIfeRows` | array \| null |  |  |
| `schedule130.capitalizedIfeRows[]` | object |  |  |
| `schedule130.capitalizedIfeRows[].businessCeasedAtYearEnd` | array \| boolean \| null \| number \| object \| string |  | Class 14.1 exception operand under s.20(16.1)(c). |
| `schedule130.capitalizedIfeRows[].classNumber` | array \| boolean \| null \| number \| object \| string |  | Box 046 — CCA class number. |
| `schedule130.capitalizedIfeRows[].ifeCcaClaimed` | null \| number \| string |  | Box 051 — IFE in CCA claimed (capped by box 049). |
| `schedule130.capitalizedIfeRows[].ifeCostAdjustments` | null \| number \| string |  | Box 048 — IFE in cost of acquisitions / adjustments / dispositions. |
| `schedule130.capitalizedIfeRows[].ifeOpeningUcc` | null \| number \| string |  | Box 047 — IFE in opening UCC. |
| `schedule130.capitalizedIfeRows[].ifeTerminalLoss` | null \| number \| string |  | Box 050 — IFE in terminal loss (see form note 2). |
| `schedule130.capitalizedIfeRows[].propertyRemainingStatus` | array \| boolean \| null \| number \| object \| string |  | Off-form s.20(16)(b) fact; `unknown` until answered. |
| `schedule130.capitalizedIfeRows[].section13_4_3FormerPropertyApplies` | array \| boolean \| null \| number \| object \| string |  | Whether ss.13(4.3)/20(16.1)(b) exclude the class. |
| `schedule130.ccpcGroupTaxableCapitalEmployedInCanada` | null \| number \| string |  | Paragraph (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"). |
| `schedule130.cfaDeniedRows` | array \| null |  |  |
| `schedule130.cfaDeniedRows[]` | object |  |  |
| `schedule130.cfaDeniedRows[].affiliateVariableA` | array \| boolean \| null \| number \| object \| string |  | Box 145 — Amount under variable A IFE for the affiliate. |
| `schedule130.cfaDeniedRows[].cfaName` | array \| boolean \| null \| number \| object \| string |  | Box 144 — Name of CFA. |
| `schedule130.cfaDeniedRows[].id` | array \| boolean \| null \| number \| object \| string |  | Stable ordinary row identity retained through selection and reordering. |
| `schedule130.cfaDeniedRows[].specifiedParticipatingPct` | array \| boolean \| null \| number \| object \| string |  | Box 148 — Specified participating percentage (as a fraction 0-1 internally; form prints %). |
| `schedule130.cfaPartnershipInclusionRows` | array \| null |  |  |
| `schedule130.cfaPartnershipInclusionRows[]` | object |  |  |
| `schedule130.cfaPartnershipInclusionRows[].amountFapiInclusion` | array \| boolean \| null \| number \| object \| string |  | Box 152 — Amount under subclause D(II) in CFA's FAPI. |
| `schedule130.cfaPartnershipInclusionRows[].cfaName` | array \| boolean \| null \| number \| object \| string |  | Box 151 — Name of CFA that is a partnership member. |
| `schedule130.cfaPartnershipInclusionRows[].id` | array \| boolean \| null \| number \| object \| string |  | Stable ordinary row identity retained through selection and reordering. |
| `schedule130.cfaPartnershipInclusionRows[].specifiedParticipatingPct` | array \| boolean \| null \| number \| object \| string |  | Box 153 — Specified participating percentage (fraction 0-1). |
| `schedule130.cfaRows` | array \| null |  | Optional complete per-affiliate-year source for lines 041, 081, 082 and Part 2M. ITA 18.2(1) IFE A(j), ATI E(b), and 95(2)(f.11)(ii)(D)/(E). Legacy aggregate inputs remain accepted when this table is absent. |
| `schedule130.cfaRows[]` | object |  |  |
| `schedule130.cfaRows[].affiliateVariableA` | null \| number \| string |  | Gross affiliate variable A after any clause (E) election, for Part 2M box 145. Separate from net RAIFE; never substitute a return-wide total. |
| `schedule130.cfaRows[].amountFapiInclusion` | null \| number \| string |  | For a CFA of the corporation that is itself a partnership member, its clause (D)(II) inclusion, box 152. A CFA owned by a partnership of the corporation is a different case and does not supply this box. |
| `schedule130.cfaRows[].cfaName` | array \| boolean \| null \| number \| object \| string |  | Affiliate name, matched with the year and holding path to its T2229 row. |
| `schedule130.cfaRows[].cfaYearEnd` | array \| boolean \| null \| number \| object \| string |  | Affiliate taxation year end (YYYY-MM-DD). |
| `schedule130.cfaRows[].faplBeforeClauseD` | null \| number \| string |  | Affiliate FAPL after clause (E), determined without clause (D), for ATI variable E(b). Final T2229 line 270 cannot substitute for this amount. |
| `schedule130.cfaRows[].finalFapiOrFapl` | null \| number \| string |  | Final T2229 line 270, negative for FAPL. Retained per affiliate year; not substituted for pre-clause-D FAPL. |
| `schedule130.cfaRows[].heldThrough` | array \| boolean \| null \| number \| object \| string |  | direct_or_indirect or partnership. A partnership holding also identifies its partnership. |
| `schedule130.cfaRows[].id` | array \| boolean \| null \| number \| object \| string |  | Stable affiliate-year row identifier. A T2229 row may explicitly bind this identifier. |
| `schedule130.cfaRows[].partnershipIfeInclusion` | null \| number \| string |  | U in ATI E(b): this affiliate amount included in the corporation IFE through a partnership. Already included in Part 1E; never added to line 041. |
| `schedule130.cfaRows[].partnershipName` | array \| boolean \| null \| number \| object \| string |  | Partnership in the affiliate holding path, when applicable. |
| `schedule130.cfaRows[].raife` | null \| number \| string |  | Affiliate net RAIFE after any clause (E) election; T2229 line 260 supplies only this affiliate year. |
| `schedule130.cfaRows[].raifr` | null \| number \| string |  | Affiliate RAIFR used to determine T under ATI variable E(b). |
| `schedule130.cfaRows[].specifiedParticipatingPct` | null \| number \| string |  | Specified participating percentage as a fraction from zero through one. |
| `schedule130.claim111_1_aNotReducingTaxableIncome` | null \| number \| string |  | Boxless — 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. |
| `schedule130.commencement` | null \| object |  | Reviewed actual shortening and purpose histories under S.C.2024 c.15 s.7(2)(a)/(b). Required to establish application for a year beginning before and ending after October 1, 2023. Neither an entered percentage nor an altered date replaces these facts. |
| `schedule130.commencement.applicationTransactionRef` | array \| boolean \| null \| number \| object \| string |  | Bounded retained transaction and purpose reference supporting a Yes to early application. Required when that answer is Yes. |
| `schedule130.commencement.confirmed` | array \| boolean \| null \| number \| object \| string |  | Confirm both exact commencement answers and their supporting histories. A changed answer or reference clears this review. |
| `schedule130.commencement.evidenceRef` | array \| boolean \| null \| number \| object \| string |  | Nonblank supporting reference, at most 1000 characters, for the actual period/shortening/purpose history. |
| `schedule130.commencement.precedingYearShortenedForApplicationPurpose` | array \| boolean \| null \| number \| object \| string |  | Whether one of the three preceding years was shortened by an actual transaction/event/series with a purpose of deferring EIFEL application or increasing transitional capacity under s.7(2)(a). Answer Yes or No and retain the history. |
| `schedule130.commencement.rateTransactionRef` | array \| boolean \| null \| number \| object \| string |  | Bounded retained transaction and purpose reference supporting a Yes to rate deferral. Required when that answer is Yes. |
| `schedule130.commencement.year2023ShortenedForRatePurpose` | array \| boolean \| null \| number \| object \| string |  | Separate s.7(2)(b) fact: whether any 2023-start year was shortened with a purpose of deferring the 30% ratio. Yes replaces the transitional 40% with 30%. |
| `schedule130.consolidatedStatementsAudited` | boolean \| null |  |  |
| `schedule130.corpIdentity` | object |  | Corporation identity block carried on the Schedule 130 blob. Its businessNumber and entityId members name the filer on the schedule's filing-activity record. It is the last identity source Filemark reads, after the root entityId and the T2 identification-area business number, so omit it whenever either of those carries the identity. |
| `schedule130.corpIdentity.businessNumber` | array \| boolean \| null \| number \| object \| string |  |  |
| `schedule130.corpIdentity.entityId` | array \| boolean \| null \| number \| object \| string |  |  |
| `schedule130.cuecRows` | array \| null |  |  |
| `schedule130.cuecRows[]` | object |  |  |
| `schedule130.cuecRows[].amountsAbsorbed` | null \| number \| string |  | Box 124 — Amounts previously absorbed under s.18.2(2). |
| `schedule130.cuecRows[].amountsAbsorbedCuecRestated` | array \| boolean \| null \| number \| object \| string |  |  |
| `schedule130.cuecRows[].amountsTransferred` | null \| number \| string |  | Box 123 — Amounts previously transferred under s.18.2(4). |
| `schedule130.cuecRows[].amountsTransferredCuecRestated` | array \| boolean \| null \| number \| object \| string |  |  |
| `schedule130.cuecRows[].capacityProvenance` | array \| boolean \| null \| number \| object \| string |  |  |
| `schedule130.cuecRows[].excessCapacity` | null \| number \| string |  | Box 122 — Excess capacity computed for that preceding year. |
| `schedule130.cuecRows[].excessCapacityCuecRestated` | array \| boolean \| null \| number \| object \| string |  |  |
| `schedule130.cuecRows[].label` | array \| boolean \| null \| number \| object \| string |  |  |
| `schedule130.cuecRows[].precedingYearEnd` | array \| boolean \| null \| number \| object \| string |  | End 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. |
| `schedule130.currentYearCapacityProvenance` | array \| boolean \| null \| number \| object \| string |  |  |
| `schedule130.currentYearRifeComponents` | array \| boolean \| null \| number \| object \| string |  |  |
| `schedule130.excludedEntityParagraph` | array \| boolean \| null \| number \| object \| string |  | Which 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. |
| `schedule130.excludedInterestElectionMade` | boolean \| null |  | Confirms 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. |
| `schedule130.exemptIfeRows` | array \| null |  |  |
| `schedule130.exemptIfeRows[]` | object |  |  |
| `schedule130.exemptIfeRows[].amountPaidToArmsLengthPerson` | array \| boolean \| null \| number \| object \| string |  |  |
| `schedule130.exemptIfeRows[].borrowingEnteredInRespectOfAgreement` | array \| boolean \| null \| number \| object \| string |  | Strict per-row s.18.2(1) "exempt interest and financing expenses" (b), (c) and (d) facts. Box 007 answers paragraph (a) alone; the Part 1B face does not collect the other three, and all four are cumulative. |
| `schedule130.exemptIfeRows[].expensesBorneByPublicSectorAuthority` | array \| boolean \| null \| number \| object \| string |  |  |
| `schedule130.exemptIfeRows[].ifeIncurred` | null \| number \| string |  | Box 009 — IFE incurred on the column 2 amount (see form note 1). |
| `schedule130.exemptIfeRows[].incomeFromFundedActivities` | null \| number \| string |  | Box 010 — Income from activities the column 2 borrowing funded. |
| `schedule130.exemptIfeRows[].lossFromFundedActivities` | null \| number \| string |  | Box 011 — Loss from activities the column 2 borrowing funded (entered as positive). |
| `schedule130.exemptIfeRows[].principalAmount` | null \| number \| string |  | Box 008 — Principal amount of the borrowing / other financing. |
| `schedule130.exemptIfeRows[].publicSectorAuthority` | array \| boolean \| null \| number \| object \| string |  | Box 007 — Name of the public-sector authority. |
| `schedule130.fairValueAdjustmentsElectionMade` | boolean \| null |  | Confirms the fair value adjustments election under ITA s.18.21(4) was filed on T2225. Setting it records the election as made. |
| `schedule130.filedT2224TransitionalElection` | boolean \| null |  | Confirms that form T2224, the transitional election under the EIFEL rules that fixes group net excess capacity for the three years before the first EIFEL year, was filed. Read when transitionalGroupCapacityElectionMade is true: until it is set the return is held at error severity, naming this cell in missing_required. A T2224 companion record with a recorded filing sets it; the election is filed separately from the T2. |
| `schedule130.filedT2225FairValueAdjustmentsElection` | boolean \| null |  | Confirms that form T2225 was filed for the fair value adjustments election under ITA subsection 18.21(4). Read when fairValueAdjustmentsElectionMade is true: until it is set the return is held at error severity, naming this cell in missing_required. The group's first-year T2225 companion record with a recorded filing sets it; the election is filed separately from the T2. |
| `schedule130.filedT2225GroupRatioElection` | boolean \| null |  |  |
| `schedule130.filedT2226TransferOfCapacityElection` | boolean \| null |  | Confirms that form T2226, the election under ITA subsection 18.2(4) to transfer cumulative unused excess capacity, was filed by this corporation as transferor. Read when transferredOutCapacity18_2_4 is above nil; a transfer received is attested per Part 1A row (electionT2226FiledByTransferor) instead. Until it is set the return is held at error severity, naming this cell in missing_required. A T2226 companion record with a recorded filing sets it. |
| `schedule130.filedT2227ExcludedInterestElection` | boolean \| null |  | Confirms that form T2227 was filed for the excluded interest election under ITA subsection 18.2(1). Read when excludedInterestElectionMade is true: until it is set the return is held at error severity, naming this cell in missing_required. A T2227 companion record with a recorded filing sets it; the election is filed separately from the T2. |
| `schedule130.filedT2228PreRegimeLossElection` | boolean \| null |  | Whether the practitioner has filed Form T2228 to make the specified-pre-regime-loss election. Gates the line 090 entry per form note 4. |
| `schedule130.filedT2229ForgoFaplElection` | boolean \| null |  | Confirms form T2229 was filed to forgo a foreign accrual property loss under ITA clause 95(2)(f.11)(ii)(E). Required at error severity when forgoFaplElectionMade is true. When it is unset, forgoFaplElectionMade is unanswered and line 150 or line 155 carries an amount, the return is held provisional. A T2229 companion record with a recorded filing sets it. |
| `schedule130.forgoFaplElectionMade` | array \| boolean \| null \| number \| object \| string |  | Whether the corporation elected under ITA clause 95(2)(f.11)(ii)(E) (form T2229) for a controlled foreign affiliate year ending in this year. Separate from the mandatory clause (D) denial on Part 2M. True requires the filed T2229; false answers the Part 2M question; leave it unset only when unknown. |
| `schedule130.groupAdjustedNetBookIncome` | null \| number \| string |  |  |
| `schedule130.groupAggregateIfeAndExemptIfe` | null \| number \| string |  | Paragraph (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. |
| `schedule130.groupAggregateIfrExcludingFinancialInstitutionGroup` | null \| number \| string |  | Paragraph (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. |
| `schedule130.groupMemberAtiTotal` | null \| number \| string |  |  |
| `schedule130.groupMemberAtiTotalPre257` | null \| number \| string |  |  |
| `schedule130.groupNetInterestExpense` | null \| number \| string |  |  |
| `schedule130.groupRatio` | null \| number \| string |  | s.18.21 group-ratio computation and allocation evidence. |
| `schedule130.groupRatioAllocationRows` | array \| boolean \| null \| number \| object \| string |  |  |
| `schedule130.groupRatioAmendmentConditionsMetOrNotApplicable` | boolean \| null |  | s.18.21(2)(e) — amended-election conditions are met, or this is not an amended election. |
| `schedule130.groupRatioElectionFiledOnTime` | boolean \| null |  |  |
| `schedule130.groupRatioElectionMade` | boolean \| null |  | Practitioner 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. |
| `schedule130.groupRatioNoAmendedElectionFiled` | boolean \| null |  | s.18.21(2)(d) — no amended election has been filed in accordance with the section. |
| `schedule130.hasExemptIfe` | array \| boolean \| null \| number \| object \| string |  | Box 006 — Did the corp incur any exempt IFE in the year? |
| `schedule130.hasReceivedCapacity` | array \| boolean \| null \| number \| object \| string |  | Box 001 — Does the corp have received capacity in the year? |
| `schedule130.isCcpcThroughoutYear` | array \| boolean \| null \| number \| object \| string |  | Paragraph (a): CCPC "throughout the particular year" — not at any moment in it. |
| `schedule130.isExcludedEntity` | boolean \| null |  | Practitioner 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). |
| `schedule130.isResidentInCanada` | array \| boolean \| null \| number \| object \| string |  | Paragraphs (b) and (c): "resident in Canada". Distinct from the jacket residency box because the group test reads on the particular taxpayer. |
| `schedule130.line028InterestPaidOther` | null \| number \| string |  | Line 028 — Interest paid / payable — other (not on Part 1C). |
| `schedule130.line029_20_1_e_amounts` | null \| number \| string |  | Line 029 — Amounts deductible under 20(1)(e)(ii)/(ii.1)/(ii.2)/ (e.1)/(e.2)/(f). |
| `schedule130.line034LossDeductible` | null \| number \| string |  | Line 034 — Loss deductible (other than under 20(1)(e)(i)). |
| `schedule130.line035CapitalLoss` | null \| number \| string |  | Line 035 — Capital loss that reduces para 3(b) or taxable income. |
| `schedule130.line036ExpenseFee_para_e` | null \| number \| string |  | Line 036 — Expense / fee payable giving rise to para (e) variable A IFE. |
| `schedule130.line037ExpenseFee_variableB_reducer` | null \| number \| string |  | Line 037 — Expense / fee payable that reduces IFE under variable B. |
| `schedule130.line038LeaseFinancing` | null \| number \| string |  | Line 038 — Lease financing amount (other than excluded lease / excluded interest). |
| `schedule130.line040Portion_111_1_e_attributable` | null \| number \| string |  | Line 040 — Portion of 111(1)(e) denied under 96(2.1) attributable to IFE. |
| `schedule130.line041CfaRaife` | null \| number \| string |  | Line 041 — CFA relevant affiliate IFE × specified participating %. |
| `schedule130.line043GainIncludedInIncome` | array \| boolean \| null \| number \| object \| string |  | Line 043 — Gain included in income (variable B). |
| `schedule130.line044PartnershipShare` | null \| number \| string |  | Line 044 — Partnership share of 042/043-equivalent amounts. |
| `schedule130.line058InterestReceived` | null \| number \| string |  | Line 058 — Interest received (other than 137(4.1) / excluded). |
| `schedule130.line059_12_9_or_17_1` | null \| number \| string |  | Line 059 — Amount under 12(9) or s.17.1. |
| `schedule130.line060GuaranteeFeeIncome` | null \| number \| string |  | Line 060 — Guarantee / credit-support fee income. |
| `schedule130.line062GainIncluded` | null \| number \| string |  | Line 062 — Gain included in income. |
| `schedule130.line063LeaseFinancingIncome` | null \| number \| string |  | Line 063 — Lease financing in income (non-excluded lease). |
| `schedule130.line064PartnershipShareIfr` | null \| number \| string |  | Line 064 — Partnership share of IFR (T5013 box 248 etc.). |
| `schedule130.line065CfaRaifr` | null \| number \| string |  | Line 065 — CFA relevant affiliate IFR × specified participating % (less FAT deduction). |
| `schedule130.line067LossDeductible` | null \| number \| string |  | Line 067 — Loss deductible against IFR (variable B). |
| `schedule130.line068CapitalLoss` | null \| number \| string |  | Line 068 — Capital loss reducing para 3(b). |
| `schedule130.line069PartnershipShare` | null \| number \| string |  | Line 069 — Partnership share of 066/067/068-equivalent amounts. |
| `schedule130.line070ShelteredByFtc` | null \| number \| string |  | Line 070 — IFR sheltered by foreign tax credit (non-withholding). |
| `schedule130.line071ExemptFromPartI` | null \| number \| string |  | Line 071 — IFR exempt from Part I. |
| `schedule130.line079TaxableIncome` | array \| boolean \| null \| number \| object \| string |  | Line 079 — Taxable income (NR: TI earned in Canada). |
| `schedule130.line080NonCapitalLossForYear` | null \| number \| string |  | Line 080 — Non-capital loss for the year (variable A). |
| `schedule130.line081CfaVariableE` | null \| number \| string |  | Line 081 — CFA paragraph (b) of variable E of ATI total. |
| `schedule130.line082PartnershipCfaVariableE` | null \| number \| string |  | Line 082 — Partnership-CFA paragraph (b) of variable E total. |
| `schedule130.line084CcaResourceDeductions` | null \| number \| string |  | Line 084 — CCA / resource / depletion deductions not in IFE. |
| `schedule130.line085TerminalLossNotInIfe` | null \| number \| string |  | Line 085 — Terminal loss under s.20(16) not in IFE. |
| `schedule130.line086PartnershipCcaShare` | null \| number \| string |  | Line 086 — Partnership CCA / TL share (less 96(2.1) denied). |
| `schedule130.line087Portion_111_1_e_partnership` | null \| number \| string |  | Line 087 — Portion of 111(1)(e) attributable to partnership CCA/TL. |
| `schedule130.line088Deduction_110_1_k` | null \| number \| string |  | Line 088 — Amount deducted under 110(1)(k). |
| `schedule130.line090SpecifiedPreRegimeLossPortion` | null \| number \| string |  | Line 090 — 25% × specified pre-regime loss deducted under 111(1)(a) (requires T2228 election). |
| `schedule130.line091AdditionalCfaFapi` | null \| number \| string |  | Line 091 — Additional CFA FAPI under para (j) variable B formula L × M / N. |
| `schedule130.line093PartnershipExemptIfeLossShare` | null \| number \| string |  | Part 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. |
| `schedule130.line094ItcRecapture` | null \| number \| string |  | Line 094 — ITC recapture amounts under 127(5)/(6)/127.44(3)/etc. |
| `schedule130.line095_12_1_x_reducer` | null \| number \| string |  | Line 095 — Amount under 12(1)(x)(i)(C) or 12(1)(x)(ii) reducing cost / capital cost. |
| `schedule130.line097RecaptureCca` | null \| number \| string |  | Line 097 — Recapture under s.13(1). |
| `schedule130.line098PartnershipRecaptureShare` | null \| number \| string |  | Line 098 — Partnership share of recapture. |
| `schedule130.line099_59_1_or_59_1_b` | null \| number \| string |  | Line 099 — Amount under 59(1)/(3.2) or 59.1(b). |
| `schedule130.line100ForeignIncomeShelteredByFtc` | null \| number \| string |  | Line 100 — Foreign-source income sheltered by 126(1)/(2) FTC. |
| `schedule130.line101_110_5_addback` | null \| number \| string |  | Line 101 — Amount included under s.110.5. |
| `schedule130.line102_104_13_less_104_19` | null \| number \| string |  | Line 102 — Amount under 104(13) less 104(19) designations. |
| `schedule130.line103TaxableIncomeNotPartI` | null \| number \| string |  | Line 103 — Taxable income not subject to Part I (per Act of Parliament). |
| `schedule130.line105PartnershipExemptIfeIncomeShare` | null \| number \| string |  | Line 105 — Partnership share of exempt-IFE-funded income. |
| `schedule130.line128RifeFromPriorYears` | null \| number \| string |  | Line 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. |
| `schedule130.line140VariableAIfeAdjusted` | null \| number \| string |  | Line 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. |
| `schedule130.loansRows` | array \| null |  |  |
| `schedule130.loansRows[]` | object |  |  |
| `schedule130.loansRows[].relationship` | array \| boolean \| null \| number \| object \| string |  |  |
| `schedule130.loansRows[].totalNotionalDerivatives` | null \| number \| string |  | Box 018 — Total notional of related derivatives. |
| `schedule130.loansRows[].totalPrincipal` | null \| number \| string |  | Box 017 — Total principal of loans at any point in the year. |
| `schedule130.loansRows[].variableA_para_d` | null \| number \| string |  | Box 019 — Amounts under para (d) of variable A of IFR. |
| `schedule130.loansRows[].variableB_para_a` | null \| number \| string |  | Box 020 — Amounts under para (a) of variable B of IFR (other than a loss or capital loss). |
| `schedule130.lossRestrictionEventFacts` | array \| boolean \| null \| number \| object \| string |  |  |
| `schedule130.nonCapitalLossRows` | array \| null |  |  |
| `schedule130.nonCapitalLossRows[]` | object |  |  |
| `schedule130.nonCapitalLossRows[].amountDeducted_111_1_a` | array \| boolean \| null \| number \| object \| string |  | Box 077 — Amount deducted under 111(1)(a) in the year. |
| `schedule130.nonCapitalLossRows[].amountVariableJ_ii` | array \| boolean \| null \| number \| object \| string |  | Box 075 — Amount under variable J (ii). |
| `schedule130.nonCapitalLossRows[].nonCapitalLossOriginYear` | array \| boolean \| null \| number \| object \| string |  | Box 074 — Non-capital loss for the year (variable J (i)). |
| `schedule130.nonCapitalLossRows[].taxYearOfOrigin` | array \| boolean \| null \| number \| object \| string |  | Box 073 — Tax year of origin of the non-capital loss. |
| `schedule130.paragraphCForeignAffiliateLimitMet` | boolean \| null |  | Paragraph (c)(ii) — the foreign-affiliate / foreign-property limit. |
| `schedule130.paragraphCIfeRecipientsNotTaxIndifferent` | boolean \| null |  | Paragraph (c)(iv) — substantially all IFE paid or payable to persons or partnerships other than non-arm's-length tax-indifferent ones. |
| `schedule130.paragraphCNoNonResidentSpecifiedShareholder` | boolean \| null |  | Paragraph (c)(iii) — no non-resident specified shareholder or specified beneficiary condition breached. |
| `schedule130.paragraphCSubstantiallyAllBusinessInCanada` | boolean \| null |  | Paragraph (c)(i) — all or substantially all businesses and undertakings of the taxpayer and each eligible group entity carried on in Canada. |
| `schedule130.partnershipIfeRows` | array \| null |  |  |
| `schedule130.partnershipIfeRows[]` | object |  |  |
| `schedule130.partnershipIfeRows[].id` | array \| boolean \| null \| number \| object \| string |  | Stable ordinary row identity retained through selection and reordering. |
| `schedule130.partnershipIfeRows[].partnershipAccountNumber` | array \| boolean \| null \| number \| object \| string |  | Box 022 — Partnership account number (blank if non-resident partnership). |
| `schedule130.partnershipIfeRows[].partnershipName` | array \| boolean \| null \| number \| object \| string |  | Box 021 — Name of the partnership. |
| `schedule130.partnershipIfeRows[].portionInRespectOfPartnershipCfa` | null \| number \| string |  |  |
| `schedule130.partnershipIfeRows[].portion_12_1_l_1` | null \| number \| string |  | Box 024 — Portion in column 3 to which para 12(1)(l.1) applies. |
| `schedule130.partnershipIfeRows[].portion_non_deductible_96_2_1` | null \| number \| string |  | Box 025 — Portion non-deductible per s.96(2.1). |
| `schedule130.partnershipIfeRows[].shareOfPartnershipIfeVariableA` | null \| number \| string |  | Box 023 — Share of partnership's variable A IFE (T5013 box 247 if applicable). |
| `schedule130.ratioOfPermissibleExpenses` | array \| boolean \| null \| number \| object \| string |  | Line 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. |
| `schedule130.receivedCapacityRows` | array \| null |  |  |
| `schedule130.receivedCapacityRows[]` | object |  |  |
| `schedule130.receivedCapacityRows[].accountNumber` | array \| boolean \| null \| number \| object \| string |  | Box 003 — Business / account number of the transferor entity. |
| `schedule130.receivedCapacityRows[].amountInTransferorCurrency` | null \| number \| string |  | Optional native line 205 for comparisons with the transferor total designations and CUEC. Capacity received stays in the transferee currency; the aggregate cap stays in the transferor currency (ITA 18.2(4)(e), 261). |
| `schedule130.receivedCapacityRows[].amountOfCapacityReceived` | null \| number \| string |  | Box 005 — Amount of capacity received from this entity. |
| `schedule130.receivedCapacityRows[].electionT2226FiledByTransferor` | boolean \| null |  | Supplemental s.18.2(4)(b)/(d) attestations; no printed S130 boxes. |
| `schedule130.receivedCapacityRows[].eligibleGroupEntityAtYearEnd` | boolean \| null |  |  |
| `schedule130.receivedCapacityRows[].groupEntityName` | array \| boolean \| null \| number \| object \| string |  | Box 002 — Name of the eligible group entity transferring capacity. |
| `schedule130.receivedCapacityRows[].id` | array \| boolean \| null \| number \| object \| string |  | Stable ordinary row identity retained through selection and reordering. |
| `schedule130.receivedCapacityRows[].paragraphCFinancialInstitutionConditionMetOrNotApplicable` | boolean \| null |  | Strict per-election s.18.2(4)(c), (f)–(j) facts. |
| `schedule130.receivedCapacityRows[].paragraphFFinancialHoldingConditionMetOrNotApplicable` | boolean \| null |  |  |
| `schedule130.receivedCapacityRows[].paragraphGSpecialPurposeLossConditionMetOrNotApplicable` | boolean \| null |  |  |
| `schedule130.receivedCapacityRows[].paragraphHConditionMet` | boolean \| null |  |  |
| `schedule130.receivedCapacityRows[].paragraphIAmendmentConditionMetOrNotApplicable` | boolean \| null |  |  |
| `schedule130.receivedCapacityRows[].paragraphJInformationReturnFiled` | boolean \| null |  |  |
| `schedule130.receivedCapacityRows[].taxYearEnd` | array \| boolean \| null \| number \| object \| string |  | Box 004 — Transferor's tax year end (yyyy/mm/dd). |
| `schedule130.receivedCapacityRows[].transfereeIsTaxableCanadianCorpOrFictThroughoutYear` | boolean \| null |  |  |
| `schedule130.receivedCapacityRows[].transferorCumulativeUnusedExcessCapacity` | null \| number \| string |  | Supplemental s.18.2(4)(e) evidence; no printed S130 box. |
| `schedule130.receivedCapacityRows[].transferorIsTaxableCanadianCorpOrFictThroughoutYear` | boolean \| null |  |  |
| `schedule130.receivedCapacityRows[].transferorTotalTransferredCapacity` | null \| number \| string |  |  |
| `schedule130.resourcePoolRows` | array \| null |  |  |
| `schedule130.resourcePoolRows[]` | object |  |  |
| `schedule130.resourcePoolRows[].ifeCurrentYearClaim` | array \| boolean \| null \| number \| object \| string |  | Box 056 — IFE in current-year claim (capped by box 055). |
| `schedule130.resourcePoolRows[].ifeOpeningBalance` | null \| number \| string |  | Box 053 — IFE in opening balance. |
| `schedule130.resourcePoolRows[].ifePoolAdjustments` | null \| number \| string |  | Box 054 — IFE in additions / deductions during the year. |
| `schedule130.resourcePoolRows[].poolType` | array \| boolean \| null \| number \| object \| string |  |  |
| `schedule130.rifeSurvivalFacts` | object |  |  |
| `schedule130.rifeSurvivalFacts.schemaVersion` | array \| boolean \| null \| number \| object \| string |  |  |
| `schedule130.rifeSurvivalFacts.vintages` | array \| null |  |  |
| `schedule130.rifeSurvivalFacts.vintages[]` | object |  |  |
| `schedule130.rifeSurvivalFacts.vintages[].businessId` | array \| boolean \| null \| number \| object \| string |  |  |
| `schedule130.rifeSurvivalFacts.vintages[].vintageId` | array \| boolean \| null \| number \| object \| string |  |  |
| `schedule130.taxYearEndDate` | array \| boolean \| null \| number \| object \| string |  | The end of the current taxation year, in ISO YYYY-MM-DD form, read only when the request carries no fiscalEnd. A corporation's taxation year is its fiscal period (ITA 249(1)(a), 249.1(1)), and Schedule 130 needs its end date to split restricted interest and financing expense transferred into line 128 between prior-year vintages and the current year for the ITA 111(1)(a.1) deduction. The Hub supplies the return period, shown as T2 jacket box 061. Leaving both this and fiscalEnd blank blocks a claim for transferred capacity instead of treating it as nil. |
| `schedule130.taxYearStartDate` | array \| boolean \| null \| number \| object \| string |  | Actual tax-year start (yyyy-mm-dd), reconciled to the return. The closed 40% transition applies to starts in \[2023-10-01, 2024-01-01); 30% applies thereafter and to an early-applied year established by the commencement history. |
| `schedule130.taxpayerId` | array \| boolean \| null \| number \| object \| string |  | Stable 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. |
| `schedule130.transferredOutCapacity18_2_4` | null \| number \| string |  | Total 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. |
| `schedule130.transitionalGroupCapacityElectionMade` | boolean \| null |  | Confirms the EIFEL transitional group capacity election was filed on T2224. Setting it records the election as made. |
| `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. |
| `schedule24.predecessors` | array \| null |  | Part 2: predecessor corporations for the first year of filing after amalgamation. |
| `schedule24.predecessors[]` | object |  |  |
| `schedule24.predecessors[].businessNumber` | null \| string |  | Box 300 — Business number (9 digits + 2 uppercase letters + 4 digits, e.g. "123456789RC0001"), or "NR" if the predecessor was never CRA-registered (typically a foreign-amalgamation predecessor). |
| `schedule24.predecessors[].id` | null \| string |  | Stable row identity for retaining the current predecessor row through edits and row reordering. |
| `schedule24.predecessors[].name` | null \| string |  | Box 200 — Name of predecessor corporation. |
| `schedule24.subsidiaries` | array \| null |  | Part 3: subsidiaries wound up into the parent under section 88, with their business numbers and commencement and completion dates. |
| `schedule24.subsidiaries[]` | object |  |  |
| `schedule24.subsidiaries[].assetDistributionCompletedInThatYear` | array \| boolean \| null \| number \| object \| string |  | Non-printed tri-state. Reviewed affirmation that the winding-up distribution was completed in the taxation year ending on assetsDistributedTaxationYearEnd. Only true lets the matching filed subsidiary period authenticate a predecessor closing or RDTOH transfer. |
| `schedule24.subsidiaries[].assetsDistributedTaxationYearEnd` | null \| string |  | Non-printed. End date of the subsidiary taxation year in which its assets were distributed to the parent on the winding-up (ISO YYYY-MM-DD). ITA s.88(1)(e.2)(v) substitutes that year, and box 700 is only the date of wind-up, so this fact is collected separately. Null stays unanswered. |
| `schedule24.subsidiaries[].businessNumber` | null \| string |  | Box 500 — Business number (same format as box 300, or "NR"). |
| `schedule24.subsidiaries[].commencementDate` | null \| string |  | Box 600 — Commencement date of wind-up (ISO YYYY-MM-DD). Typically the board resolution / shareholder approval date. |
| `schedule24.subsidiaries[].id` | null \| string |  | Stable row identity for retaining the current subsidiary row through edits and row reordering. |
| `schedule24.subsidiaries[].name` | null \| string |  | Box 400 — Name of subsidiary corporation. |
| `schedule24.subsidiaries[].qualifiesUnderSection88_1` | array \| boolean \| null \| number \| object \| string |  | Non-printed tri-state. Schedule 24 proves the event roster but not the taxable-Canadian-corporation, 90%-of-each-class, and arm's-length-minority conditions in the ITA s.88(1) chapeau. Pool continuity remains blocked until this reviewed conclusion is answered. |
| `schedule24.subsidiaries[].windUpDate` | null \| string |  | Box 700 — Date of wind-up (ISO YYYY-MM-DD). This is not the date the subsidiary's assets were distributed. Must be ≥ commencementDate per the validator's date-order gate. |
| `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.associatedTaxableCapitalOver10M` | boolean \| null |  |  |
| `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.relatedCorps` | 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.capitalGrindConfirmation` | null \| object |  | A newly answered box 234 No for the SBD capital period, bound to this return's fiscal dates and the SBD capitalGrind.basisMode. Omit it while box 234 No is unconfirmed for this period. Entered or linked period-correct capital needs no confirmation. |
| `t2Jacket.capitalGrindConfirmation.basisMode` | array \| boolean \| null \| number \| object \| string |  | The SBD capitalGrind.basisMode for which box 234 No was confirmed. |
| `t2Jacket.capitalGrindConfirmation.fiscalEnd` | array \| boolean \| null \| number \| object \| string |  | Return fiscal end date when box 234 No was confirmed, YYYY-MM-DD. |
| `t2Jacket.capitalGrindConfirmation.fiscalStart` | array \| boolean \| null \| number \| object \| string |  | Return fiscal start date when box 234 No was confirmed, YYYY-MM-DD. |
| `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.filingStatus.subsidiaryWindupS88` | boolean \| null |  |  |
| `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 |  |
| `transfersIn` | array \| boolean \| null \| number \| object \| string |  |  |
| `transfersIn[]` | array \| boolean \| null \| number \| object \| string |  | One entry in the stated collection. |
| `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 (130 of 551 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 |
| --- | --- |
| `aocPropertyDesignations[].capitalCost` | `-1000000000000000 to 1000000000000000` |
| `aocPropertyDesignations[].designatedAmount` | `-1000000000000000 to 1000000000000000` |
| `aocPropertyDesignations[].subsection111_5_1WouldApply` | `one of false, true` |
| `daysInYear` | `-1000000000000000 to 1000000000000000` |
| `schedule130.allocatedGroupRatioAmount` | `-1000000000000000 to 1000000000000000` |
| `schedule130.borrowingsRows[].totalNotionalDerivatives` | `-1000000000000000 to 1000000000000000` |
| `schedule130.borrowingsRows[].totalPrincipal` | `-1000000000000000 to 1000000000000000` |
| `schedule130.borrowingsRows[].variableA_para_a` | `-1000000000000000 to 1000000000000000` |
| `schedule130.borrowingsRows[].variableA_para_e` | `-1000000000000000 to 1000000000000000` |
| `schedule130.borrowingsRows[].variableB_para_a` | `-1000000000000000 to 1000000000000000` |
| `schedule130.capitalizedIfeRows[].ifeCcaClaimed` | `-1000000000000000 to 1000000000000000` |
| `schedule130.capitalizedIfeRows[].ifeCostAdjustments` | `-1000000000000000 to 1000000000000000` |
| `schedule130.capitalizedIfeRows[].ifeOpeningUcc` | `-1000000000000000 to 1000000000000000` |
| `schedule130.capitalizedIfeRows[].ifeTerminalLoss` | `-1000000000000000 to 1000000000000000` |
| `schedule130.ccpcGroupTaxableCapitalEmployedInCanada` | `-1000000000000000 to 1000000000000000` |
| `schedule130.cfaRows[].affiliateVariableA` | `-1000000000000000 to 1000000000000000` |
| `schedule130.cfaRows[].amountFapiInclusion` | `-1000000000000000 to 1000000000000000` |
| `schedule130.cfaRows[].faplBeforeClauseD` | `-1000000000000000 to 1000000000000000` |
| `schedule130.cfaRows[].finalFapiOrFapl` | `-1000000000000000 to 1000000000000000` |
| `schedule130.cfaRows[].partnershipIfeInclusion` | `-1000000000000000 to 1000000000000000` |
| `schedule130.cfaRows[].raife` | `-1000000000000000 to 1000000000000000` |
| `schedule130.cfaRows[].raifr` | `-1000000000000000 to 1000000000000000` |
| `schedule130.cfaRows[].specifiedParticipatingPct` | `-1000000000000000 to 1000000000000000` |
| `schedule130.claim111_1_aNotReducingTaxableIncome` | `-1000000000000000 to 1000000000000000` |
| `schedule130.cuecRows[].amountsAbsorbed` | `-1000000000000000 to 1000000000000000` |
| `schedule130.cuecRows[].amountsTransferred` | `-1000000000000000 to 1000000000000000` |
| `schedule130.cuecRows[].excessCapacity` | `-1000000000000000 to 1000000000000000` |
| `schedule130.exemptIfeRows[].ifeIncurred` | `-1000000000000000 to 1000000000000000` |
| `schedule130.exemptIfeRows[].incomeFromFundedActivities` | `-1000000000000000 to 1000000000000000` |
| `schedule130.exemptIfeRows[].lossFromFundedActivities` | `-1000000000000000 to 1000000000000000` |
| `schedule130.exemptIfeRows[].principalAmount` | `-1000000000000000 to 1000000000000000` |
| `schedule130.groupAdjustedNetBookIncome` | `-1000000000000000 to 1000000000000000` |
| `schedule130.groupAggregateIfeAndExemptIfe` | `-1000000000000000 to 1000000000000000` |
| `schedule130.groupAggregateIfrExcludingFinancialInstitutionGroup` | `-1000000000000000 to 1000000000000000` |
| `schedule130.groupMemberAtiTotal` | `-1000000000000000 to 1000000000000000` |
| `schedule130.groupMemberAtiTotalPre257` | `-1000000000000000 to 1000000000000000` |
| `schedule130.groupNetInterestExpense` | `-1000000000000000 to 1000000000000000` |
| `schedule130.groupRatio` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line028InterestPaidOther` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line029_20_1_e_amounts` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line034LossDeductible` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line035CapitalLoss` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line036ExpenseFee_para_e` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line037ExpenseFee_variableB_reducer` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line038LeaseFinancing` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line040Portion_111_1_e_attributable` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line041CfaRaife` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line044PartnershipShare` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line058InterestReceived` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line059_12_9_or_17_1` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line060GuaranteeFeeIncome` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line062GainIncluded` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line063LeaseFinancingIncome` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line064PartnershipShareIfr` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line065CfaRaifr` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line067LossDeductible` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line068CapitalLoss` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line069PartnershipShare` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line070ShelteredByFtc` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line071ExemptFromPartI` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line080NonCapitalLossForYear` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line081CfaVariableE` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line082PartnershipCfaVariableE` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line084CcaResourceDeductions` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line085TerminalLossNotInIfe` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line086PartnershipCcaShare` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line087Portion_111_1_e_partnership` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line088Deduction_110_1_k` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line090SpecifiedPreRegimeLossPortion` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line091AdditionalCfaFapi` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line093PartnershipExemptIfeLossShare` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line094ItcRecapture` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line095_12_1_x_reducer` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line097RecaptureCca` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line098PartnershipRecaptureShare` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line099_59_1_or_59_1_b` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line100ForeignIncomeShelteredByFtc` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line101_110_5_addback` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line102_104_13_less_104_19` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line103TaxableIncomeNotPartI` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line105PartnershipExemptIfeIncomeShare` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line128RifeFromPriorYears` | `-1000000000000000 to 1000000000000000` |
| `schedule130.line140VariableAIfeAdjusted` | `-1000000000000000 to 1000000000000000` |
| `schedule130.loansRows[].totalNotionalDerivatives` | `-1000000000000000 to 1000000000000000` |
| `schedule130.loansRows[].totalPrincipal` | `-1000000000000000 to 1000000000000000` |
| `schedule130.loansRows[].variableA_para_d` | `-1000000000000000 to 1000000000000000` |
| `schedule130.loansRows[].variableB_para_a` | `-1000000000000000 to 1000000000000000` |
| `schedule130.partnershipIfeRows[].portionInRespectOfPartnershipCfa` | `-1000000000000000 to 1000000000000000` |
| `schedule130.partnershipIfeRows[].portion_12_1_l_1` | `-1000000000000000 to 1000000000000000` |
| `schedule130.partnershipIfeRows[].portion_non_deductible_96_2_1` | `-1000000000000000 to 1000000000000000` |
| `schedule130.partnershipIfeRows[].shareOfPartnershipIfeVariableA` | `-1000000000000000 to 1000000000000000` |
| `schedule130.receivedCapacityRows[].amountInTransferorCurrency` | `-1000000000000000 to 1000000000000000` |
| `schedule130.receivedCapacityRows[].amountOfCapacityReceived` | `-1000000000000000 to 1000000000000000` |
| `schedule130.receivedCapacityRows[].transferorCumulativeUnusedExcessCapacity` | `-1000000000000000 to 1000000000000000` |
| `schedule130.receivedCapacityRows[].transferorTotalTransferredCapacity` | `-1000000000000000 to 1000000000000000` |
| `schedule130.resourcePoolRows[].ifeOpeningBalance` | `-1000000000000000 to 1000000000000000` |
| `schedule130.resourcePoolRows[].ifePoolAdjustments` | `-1000000000000000 to 1000000000000000` |
| `schedule130.transferredOutCapacity18_2_4` | `-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 (321)

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

| Cell | Types | Description |
| --- | --- | --- |
| `filingPropositions[].evidence[]` | string |  |
| `filingPropositions[].filingDisposition` | string |  |
| `filingPropositions[].propositionId` | string |  |
| `filingPropositions[].schemaVersion` | integer |  |
| `filingPropositions[].state` | string |  |
| `filingPropositions[].targets[]` | string |  |
| `provisional` | boolean |  |
| `ready` | boolean |  |
| `status` | string |  |
| `warnings[]` | object |  |
| `warnings[].actual` | array \| boolean \| null \| number \| object \| string |  |
| `warnings[].code` | null \| string |  |
| `warnings[].expected` | array \| boolean \| null \| number \| object \| string |  |
| `warnings[].inputPath` | array \| boolean \| null \| number \| object \| string |  |
| `warnings[].isNil` | array \| boolean \| null \| number \| object \| string |  |
| `warnings[].message` | string |  |
| `warnings[].openingFamily` | array \| boolean \| null \| number \| object \| string |  |
| `warnings[].openingLabel` | array \| boolean \| null \| number \| object \| string |  |
| `warnings[].severity` | array \| boolean \| null \| number \| object \| string |  |
| `warnings[].sourceState` | 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[].citation` | array \| boolean \| null \| number \| object \| string |  |
| `warnings[].gate_id` | null \| string |  |
| `warnings[].continuityScheduleKey` | 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[].section` | array \| boolean \| null \| number \| object \| string |  |
| `warnings[].sources` | array \| boolean \| null \| number \| object \| string |  |
| `warnings[].taxYears` | array \| boolean \| null \| number \| object \| 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 |  |
| `absorbed_capacity_line_d` | number |  |
| `amount_total_partnership_ife` | number |  |
| `amount_total_received_capacity` | number |  |
| `ati_line_106` | number |  |
| `ati_variable_e_para_a_1` | number |  |
| `borrowingsRows[].relationship` | string |  |
| `borrowingsRows[].totalNotionalDerivatives` | number |  |
| `borrowingsRows[].totalPrincipal` | number |  |
| `borrowingsRows[].variableA_para_a` | number |  |
| `borrowingsRows[].variableA_para_e` | number |  |
| `borrowingsRows[].variableB_para_a` | number |  |
| `capitalizedIfeRows[].businessCeasedAtYearEnd` | array \| boolean \| null \| number \| object \| string |  |
| `capitalizedIfeRows[].classNumber` | array \| boolean \| null \| number \| object \| string |  |
| `capitalizedIfeRows[].ifeCcaClaimed` | number |  |
| `capitalizedIfeRows[].ifeClosingUcc` | number |  |
| `capitalizedIfeRows[].ifeCostAdjustments` | number |  |
| `capitalizedIfeRows[].ifeOpeningUcc` | number |  |
| `capitalizedIfeRows[].ifeTerminalLoss` | number |  |
| `capitalizedIfeRows[].ifeUcc` | number |  |
| `capitalizedIfeRows[].propertyRemainingStatus` | string |  |
| `capitalizedIfeRows[].section13_4_3FormerPropertyApplies` | array \| boolean \| null \| number \| object \| string |  |
| `cfaDeniedRows[].affiliateVariableA` | number |  |
| `cfaDeniedRows[].cfaName` | array \| boolean \| null \| number \| object \| string |  |
| `cfaDeniedRows[].corpsShareOfDeniedAmount` | number |  |
| `cfaDeniedRows[].deniedAmount` | number |  |
| `cfaDeniedRows[].proportionG` | number |  |
| `cfaDeniedRows[].specifiedParticipatingPct` | number |  |
| `cfaDeniedRows[].specifiedParticipatingPctPercent` | number |  |
| `cfaPartnershipInclusionRows[].amountFapiInclusion` | number |  |
| `cfaPartnershipInclusionRows[].cfaName` | array \| boolean \| null \| number \| object \| string |  |
| `cfaPartnershipInclusionRows[].corpsShareOfInclusion` | number |  |
| `cfaPartnershipInclusionRows[].specifiedParticipatingPct` | number |  |
| `cfaPartnershipInclusionRows[].specifiedParticipatingPctPercent` | number |  |
| `cfa_denied_line_150` | number |  |
| `cfa_partnership_inclusion_line_155` | number |  |
| `cuecRows[].amountsAbsorbed` | number |  |
| `cuecRows[].amountsAbsorbedCuecRestated` | number |  |
| `cuecRows[].amountsTransferred` | number |  |
| `cuecRows[].amountsTransferredCuecRestated` | number |  |
| `cuecRows[].capacityProvenance[]` | array \| boolean \| null \| number \| object \| string |  |
| `cuecRows[].excessCapacity` | number |  |
| `cuecRows[].excessCapacityCuecRestated` | number |  |
| `cuecRows[].label` | string |  |
| `cuecRows[].netAvailable` | number |  |
| `cuecRows[].precedingYearEnd` | array \| boolean \| null \| number \| object \| string |  |
| `cuec_line_c` | number |  |
| `currentYearCapacityProvenance` | array \| boolean \| null \| number \| object \| string |  |
| `excess_capacity_line_115` | number |  |
| `excess_ife_line_2l_b` | number |  |
| `exemptIfeRows[].countedAsExemptIfe` | boolean |  |
| `exemptIfeRows[].ifeIncurred` | number |  |
| `exemptIfeRows[].incomeFromFundedActivities` | number |  |
| `exemptIfeRows[].lossFromFundedActivities` | number |  |
| `exemptIfeRows[].principalAmount` | number |  |
| `exemptIfeRows[].publicSectorAuthority` | array \| boolean \| null \| number \| object \| string |  |
| `fired_gates` | object |  |
| `ife_total_line_045` | number |  |
| `ife_variable_a_denominator_line_2k_f` | number |  |
| `ifr_total_line_072` | number |  |
| `line_001` | boolean \| null \| number |  |
| `line_002` | array \| boolean \| null \| number \| object \| string |  |
| `line_003` | array \| boolean \| null \| number \| object \| string |  |
| `line_004` | array \| boolean \| null \| number \| object \| string |  |
| `line_005` | number |  |
| `line_006` | boolean \| null \| number |  |
| `line_007` | null \| number |  |
| `line_008` | number |  |
| `line_009` | number |  |
| `line_010` | number |  |
| `line_011` | number |  |
| `line_012` | number |  |
| `line_013` | number |  |
| `line_014` | number |  |
| `line_015` | number |  |
| `line_016` | number |  |
| `line_017` | number |  |
| `line_018` | number |  |
| `line_019` | number |  |
| `line_020` | number |  |
| `line_021` | array \| boolean \| null \| number \| object \| string |  |
| `line_022` | array \| boolean \| null \| number \| object \| string |  |
| `line_023` | number |  |
| `line_024` | number |  |
| `line_025` | number |  |
| `line_026` | number |  |
| `line_027` | number |  |
| `line_028` | number |  |
| `line_029` | number |  |
| `line_030` | number |  |
| `line_031` | number |  |
| `line_032` | number |  |
| `line_033` | number |  |
| `line_034` | number |  |
| `line_035` | number |  |
| `line_036` | number |  |
| `line_037` | number |  |
| `line_038` | number |  |
| `line_039` | number |  |
| `line_040` | number |  |
| `line_041` | number |  |
| `line_042` | number |  |
| `line_043` | number |  |
| `line_044` | number |  |
| `line_045` | number |  |
| `line_046` | array \| boolean \| null \| number \| object \| string |  |
| `line_047` | number |  |
| `line_048` | number |  |
| `line_049` | number |  |
| `line_050` | number |  |
| `line_051` | number |  |
| `line_052` | number |  |
| `line_053` | number |  |
| `line_054` | number |  |
| `line_055` | number |  |
| `line_056` | number |  |
| `line_057` | number |  |
| `line_058` | number |  |
| `line_059` | number |  |
| `line_060` | number |  |
| `line_061` | number |  |
| `line_062` | number |  |
| `line_063` | number |  |
| `line_064` | number |  |
| `line_065` | number |  |
| `line_066` | number |  |
| `line_067` | number |  |
| `line_068` | number |  |
| `line_069` | number |  |
| `line_070` | number |  |
| `line_071` | number |  |
| `line_072` | number |  |
| `line_073` | array \| boolean \| null \| number \| object \| string |  |
| `line_074` | number |  |
| `line_075` | number |  |
| `line_076` | number |  |
| `line_077` | number |  |
| `line_078` | number |  |
| `line_079` | number |  |
| `line_080` | number |  |
| `line_081` | number |  |
| `line_082` | number |  |
| `line_083` | number |  |
| `line_084` | number |  |
| `line_085` | number |  |
| `line_086` | number |  |
| `line_087` | number |  |
| `line_088` | number |  |
| `line_089` | number |  |
| `line_090` | number |  |
| `line_091` | number |  |
| `line_092` | number |  |
| `line_093` | number |  |
| `line_094` | number |  |
| `line_095` | number |  |
| `line_096` | number |  |
| `line_097` | number |  |
| `line_098` | number |  |
| `line_099` | number |  |
| `line_100` | number |  |
| `line_101` | number |  |
| `line_102` | number |  |
| `line_103` | number |  |
| `line_104` | number |  |
| `line_105` | number |  |
| `line_106` | number |  |
| `line_107` | number |  |
| `line_108` | number |  |
| `line_109` | number |  |
| `line_110` | number |  |
| `line_111` | number |  |
| `line_112` | number |  |
| `line_113` | number |  |
| `line_114` | number |  |
| `line_115` | number |  |
| `line_116` | number |  |
| `line_117` | number |  |
| `line_118` | number |  |
| `line_119` | number |  |
| `line_120` | number |  |
| `line_121` | number |  |
| `line_122` | number |  |
| `line_123` | number |  |
| `line_124` | number |  |
| `line_125` | number |  |
| `line_126` | number |  |
| `line_127` | number |  |
| `line_128` | number |  |
| `line_129` | number |  |
| `line_130` | number |  |
| `line_131` | number |  |
| `line_132` | number |  |
| `line_133` | number |  |
| `line_134` | number |  |
| `line_135` | number |  |
| `line_136` | number |  |
| `line_137` | number |  |
| `line_138` | number |  |
| `line_139` | number |  |
| `line_140` | number |  |
| `line_141` | number |  |
| `line_142` | number |  |
| `line_143` | number |  |
| `line_144` | array \| boolean \| null \| number \| object \| string |  |
| `line_145` | number |  |
| `line_146` | number |  |
| `line_147` | number |  |
| `line_148` | number |  |
| `line_149` | number |  |
| `line_150` | number |  |
| `line_151` | array \| boolean \| null \| number \| object \| string |  |
| `line_152` | number |  |
| `line_153` | number |  |
| `line_154` | number |  |
| `line_155` | number |  |
| `line_156` | number |  |
| `line_157` | number |  |
| `line_158` | number |  |
| `line_159` | number |  |
| `line_160` | number |  |
| `line_161` | number |  |
| `line_162` | number |  |
| `loansRows[].relationship` | string |  |
| `loansRows[].totalNotionalDerivatives` | number |  |
| `loansRows[].totalPrincipal` | number |  |
| `loansRows[].variableA_para_d` | number |  |
| `loansRows[].variableB_para_a` | number |  |
| `lossRestrictionEvent` | array \| boolean \| null \| number \| object \| string |  |
| `lossRestrictionEventFactsCarryforward` | object |  |
| `missing_required[]` | string |  |
| `nonCapitalLossRows[].amountDeducted_111_1_a` | number |  |
| `nonCapitalLossRows[].amountVariableJ_ii` | number |  |
| `nonCapitalLossRows[].attributableToIfe` | number |  |
| `nonCapitalLossRows[].nonCapitalLossOriginYear` | number |  |
| `nonCapitalLossRows[].taxYearOfOrigin` | array \| boolean \| null \| number \| object \| string |  |
| `nonCapitalLossRows[].variableJ` | number |  |
| `partnershipIfeRows[].countedTowardPartnershipIfe` | boolean |  |
| `partnershipIfeRows[].partnershipAccountNumber` | array \| boolean \| null \| number \| object \| string |  |
| `partnershipIfeRows[].partnershipAccountNumberFirst9` | null \| string |  |
| `partnershipIfeRows[].partnershipAccountNumberLast4` | null \| string |  |
| `partnershipIfeRows[].partnershipName` | array \| boolean \| null \| number \| object \| string |  |
| `partnershipIfeRows[].partnership_ife_para_h` | number |  |
| `partnershipIfeRows[].portionInRespectOfPartnershipCfa` | number |  |
| `partnershipIfeRows[].portion_12_1_l_1` | number |  |
| `partnershipIfeRows[].portion_non_deductible_96_2_1` | number |  |
| `partnershipIfeRows[].shareOfPartnershipIfeVariableA` | number |  |
| `partnership_addback_line_158` | number |  |
| `prior_tax_year_end` | null \| string |  |
| `proportion_g_18_2_2` | number |  |
| `provisionalReasons[]` | string |  |
| `ratio_of_permissible_expenses_used` | null \| number |  |
| `receivedCapacityRows[].accountNumber` | array \| boolean \| null \| number \| object \| string |  |
| `receivedCapacityRows[].amountOfCapacityReceived` | number |  |
| `receivedCapacityRows[].countedTowardReceivedCapacity` | boolean |  |
| `receivedCapacityRows[].groupEntityName` | array \| boolean \| null \| number \| object \| string |  |
| `receivedCapacityRows[].taxYearEnd` | array \| boolean \| null \| number \| object \| string |  |
| `received_capacity_excess_line_2k_c` | number |  |
| `resourcePoolRows[].ifeAvailableBeforeClaim` | number |  |
| `resourcePoolRows[].ifeClosingBalance` | number |  |
| `resourcePoolRows[].ifeCurrentYearClaim` | number |  |
| `resourcePoolRows[].ifeOpeningBalance` | number |  |
| `resourcePoolRows[].ifePoolAdjustments` | number |  |
| `resourcePoolRows[].poolType` | string |  |
| `rifePoolVintagesClosing[]` | array \| boolean \| null \| number \| object \| string |  |
| `rifeSurvival` | array \| boolean \| null \| number \| object \| string |  |
| `rifeTransferAuthorityReady` | boolean |  |
| `rife_deducted_line_b` | number |  |
| `rife_own_opening_line_700` | number |  |
| `rife_permanent_adjustment_line_750` | number |  |
| `rife_pool_total_line_2o_a` | number |  |
| `rife_transferred_current_year` | number |  |
| `rife_transferred_line_705` | number |  |
| `s1_addback_excess_ife` | number |  |
| `s1_addback_partnership_ife` | number |  |
| `transferred_out_capacity_18_2_4` | number |  |