schedule2

T2 Corporation Income Tax Return

Kind: batch
Supported tax years: 2023 and later
Strict profile: s2_2025_single_charitable_gift_target_value_v1
Payload schema version: 0.9.0
Dependencies (run automatically): schedule1, schedule17, schedule3, schedule43, schedule6, schedule8

Example request

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

{
  "compute": [
    "schedule2"
  ],
  "inputs": {
    "taxYear": 2025,
    "fiscalStart": "2025-01-01",
    "fiscalEnd": "2025-12-31",
    "claimMaximumDonations": true,
    "accounts": [
      {
        "id": "acct-revenue-target",
        "accountCode": "8000",
        "accountName": "Cedar Ridge sales revenue",
        "currentYearBalance": -100000,
        "userStatus": "default",
        "reviewStatus": "default",
        "classification": {
          "schedule1Relevant": false,
          "treatment": "no_adjustment",
          "deductibility": "100%",
          "assumption": "Caller-supplied book-income fact"
        }
      },
      {
        "id": "acct-tax-penalty-target",
        "accountCode": "9000",
        "accountName": "Interest and penalties on taxes",
        "currentYearBalance": 1000,
        "userStatus": "default",
        "reviewStatus": "default",
        "classification": {
          "schedule1Relevant": true,
          "adjustmentType": "addition",
          "treatment": "full_addition",
          "deductibility": "0%",
          "assumption": "Caller-supplied line-103 classification; legal deductibility not verified",
          "s1Line": "103"
        }
      }
    ],
    "incomeStatementFlags": {
      "acct-revenue-target": true,
      "acct-tax-penalty-target": true
    },
    "workpapers": [
      {
        "id": "wp-donation-target",
        "templateId": "donations",
        "linkedAccountIds": [],
        "customName": "Cedar Ridge 2025 donations",
        "rows": [
          {
            "charityName": "Ontario Community Foundation",
            "qualifiedDoneeClass": "crown-canada-or-province",
            "receiptNumber": "RCPT-2025-0001",
            "donationDate": "2025-06-01",
            "amountCY": 10000,
            "eligibleAmount": 10000,
            "advantage": 0,
            "donationType": "charitable",
            "nonQualifyingSecurity": "No"
          }
        ],
        "sectionRows": {},
        "assumption": "Caller-stated donee class, receipt, eligible amount and advantage; no independent verification"
      }
    ],
    "isCCPC": true,
    "daysInYear": 365,
    "t2Jacket": {
      "filingStatus": {
        "firstYearAfterIncorporation": false,
        "firstYearAfterAmalgamation": false,
        "subsidiaryWindupS88": false
      }
    }
  }
}

Input cells (161)

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

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

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

Input cells for schedule2
Cell	Types	Required
accounts	array
accounts[].accountCode	string	strict
accounts[].accountName	string	strict
accounts[].classification.adjustmentType	null \| string
accounts[].classification.assumption	string	strict
accounts[].classification.deductibility	string	strict
accounts[].classification.deductibilityPercentage	null \| number \| string
accounts[].classification.deductibilityRule	string
accounts[].classification.ruleId	null \| string
accounts[].classification.s1Line	string	strict
accounts[].classification.schedule1RelevantMarks the account's concept as one to review for Schedule 1. It does not decide the posting; the classification's line and treatment do.	boolean	strict
accounts[].classification.templateId	null \| string
accounts[].classification.treatment	string	strict
accounts[].currentYearBalance	integer	strict
accounts[].id	string	strict
accounts[].reviewStatus	string	strict
accounts[].userStatus	string	strict
claimMaximumDonationsExplicit instruction to claim the maximum Schedule 2 donation deduction supported by the admitted gift and income facts; silence is not an election.	boolean	strict
daysInYearInclusive day count for the canonical fiscalStart/fiscalEnd period required by the settled Part I dependency closure.	integer	strict
fiscalEndLast day of the taxation year, as YYYY-MM-DD, on or after fiscalStart. Its calendar year must equal taxYear. Required for the same reason as fiscalStart.	string	strict
fiscalStartFirst day of the taxation year, as YYYY-MM-DD. Required because this target's dependency closure reaches part_i_tax, whose rates and limits are day-weighted; ITA s.249(1)(a) makes the taxation year the fiscal period, and the engine will not invent calendar-year bounds.	string	strict
incomeStatementFlags.acct-revenue-targetTrue when the trial-balance account with this id is an income-statement account; flagged balances form net income per financial statements, Schedule 1 amount A.	boolean	strict
incomeStatementFlags.acct-tax-penalty-targetTrue when the trial-balance account with this id is an income-statement account; flagged balances form net income per financial statements, Schedule 1 amount A.	boolean	strict
isCCPCThe corporation was a Canadian-controlled private corporation (ITA s.125(7) definition) throughout the taxation year.	boolean
schedule2.amalgamationTransferEvidence	array
schedule2.amalgamationTransferEvidence[].enteredTotal	number
schedule2.amalgamationTransferEvidence[].linked	boolean
schedule2.amalgamationTransferEvidence[].predecessorId	string
schedule2.charitableCarryforwardYearsCharitable Part 1 opening pool as normalised by the engine.	array
schedule2.charitableCarryforwardYears[].amountAvailable	number
schedule2.charitableCarryforwardYears[].amountClaimed	number
schedule2.charitableCarryforwardYears[].originDateEnd of the taxation year of origin, YYYY-MM-DD (Part 6 column 1).	string
schedule2.charitableCarryforwardYears[].year	number
schedule2.culturalDeduction	number
schedule2.currentYearDonations	array
schedule2.currentYearDonations[].advantage	number
schedule2.currentYearDonations[].amount	number
schedule2.currentYearDonations[].charityName	string
schedule2.currentYearDonations[].donationDate	null \| string
schedule2.currentYearDonations[].eligibleAmount	number
schedule2.currentYearDonations[].isCrownTagged	boolean
schedule2.currentYearDonations[].registrationNumber	string
schedule2.currentYearDonations[].source	string
schedule2.currentYearDonations[].type	string
schedule2.currentYearDonations[].workpaperInstanceId	string
schedule2.ecologicalLandDeduction	number
schedule2.medicineDeduction	number
schedule2.netIncomeForTax	number
schedule2.part1	object
schedule2.part1.amalgamationTransfers_250	number
schedule2.part1.aocAdjustment_255	number
schedule2.part1.closingBalance_280	number
schedule2.part1.currentYearCrownTaggedMemo: the Crown-tagged portion of line 210 (display/handoff detail — post-2014 Crown gifts sit inside the charitable pool).	number
schedule2.part1.currentYear_210	number
schedule2.part1.deduction_260	number
schedule2.part1.expiredCarryforward_239	number
schedule2.part1.openingBalance_1A	number
schedule2.part1.openingNet_240	number
schedule2.part1.subtotal_1B	number
schedule2.part1.subtotal_1C	number
schedule2.part1.totalAvailable_1D	number
schedule2.part2	object
schedule2.part2.capGainsOnGifts_225	number
schedule2.part2.capitalCost_2C	number
schedule2.part2.ccaRecapture_230	number
schedule2.part2.lesser_230_235_2D	number
schedule2.part2.lesser_2B_2C_235	number
schedule2.part2.maxAllowableDeduction_2H	number
schedule2.part2.netIncomeTimes75_2A	number
schedule2.part2.nqsCapGain_227	number
schedule2.part2.proceedsLessOutlays_2B	number
schedule2.part2.subtotal_2E	number
schedule2.part2.subtotal_2G	number
schedule2.part2.uplift25pct_2F	number
schedule2.part3	object
schedule2.part3.amalgamationTransfers_450	number
schedule2.part3.aocAdjustment_455	number
schedule2.part3.closingBalance_480	number
schedule2.part3.currentYear_410	number
schedule2.part3.deduction_460	number
schedule2.part3.expiredCarryforward_439	number
schedule2.part3.openingBalance_3A	number
schedule2.part3.openingNet_440	number
schedule2.part3.subtotal_3B	number
schedule2.part3.subtotal_3C	number
schedule2.part4	object
schedule2.part4.amalgamationTransfers_550	number
schedule2.part4.aocAdjustment_555	number
schedule2.part4.closingBalance_580	number
schedule2.part4.currentYear_520	number
schedule2.part4.deduction_560	number
schedule2.part4.expiredCarryforward_539	number
schedule2.part4.openingBalance_4A	number
schedule2.part4.openingNet_540	number
schedule2.part4.subtotal_4B	number
schedule2.part4.subtotal_4C	number
schedule2.part5	object
schedule2.part5.additionalDeduction_610	number
schedule2.part5.amalgamationTransfers_650	number
schedule2.part5.amount_5C	number
schedule2.part5.aocAdjustment_655	number
schedule2.part5.closingBalance_680_NOT_CF	number
schedule2.part5.cost_601	number
schedule2.part5.deduction_660	number
schedule2.part5.eligibleAmount_600	number
schedule2.part5.expiredCarryforward_639	number
schedule2.part5.formulaALine-610 printed working boxes a/b/c (a × b/c). Optional: emitted by the engine from 2026-06; bound on the form as curated codes 610A/610B/610C.	number
schedule2.part5.formulaB	number
schedule2.part5.formulaC	number
schedule2.part5.openingBalance_5A	number
schedule2.part5.openingNet_640	number
schedule2.part5.proceeds_602	number
schedule2.part5.subtotal_5B	number
schedule2.part5.subtotal_5D	number
schedule2.part5.subtotal_5E	number
schedule2.provisionalTrue when any warning is `error` or `warning` severity — `info` traces never make the schedule provisional.	boolean
schedule2.warnings	array
schedule2.warnings[].citation	object
schedule2.warnings[].code	string
schedule2.warnings[].field	string
schedule2.warnings[].kind	string
schedule2.warnings[].reason	string
schedule2.warnings[].rowAmount	number
schedule2.warnings[].rowIndex	number
schedule2.warnings[].severity	string
schedule2.warnings[].templateId	string
schedule2.warnings[].workpaperId	null \| string
schedule2.yearOfOriginCarryforward	array
schedule2.yearOfOriginCarryforwardTotalsCanonical engine totals for the four printed Part 6 total-row cells.	object
schedule2.yearOfOriginCarryforwardTotals.charitable	number
schedule2.yearOfOriginCarryforwardTotals.cultural	number
schedule2.yearOfOriginCarryforwardTotals.ecoLandPost2014	number
schedule2.yearOfOriginCarryforwardTotals.ecoLandPre2014	number
schedule2.yearOfOriginCarryforward[].charitable	number
schedule2.yearOfOriginCarryforward[].cultural	number
schedule2.yearOfOriginCarryforward[].ecoLandPost2014	number
schedule2.yearOfOriginCarryforward[].ecoLandPre2014	number
schedule2.yearOfOriginCarryforward[].originDateExact taxation-year end printed in Part 6; null holds filing.	null \| string
schedule2.yearOfOriginCarryforward[].total	number
schedule2.yearOfOriginCarryforward[].year	number
t2Jacket.filingStatus.firstYearAfterAmalgamation	boolean	strict
t2Jacket.filingStatus.firstYearAfterIncorporation	boolean	strict
t2Jacket.filingStatus.subsidiaryWindupS88	boolean	strict
taxYearFour-digit taxation year accepted by the batch reader. Historical applicability is decided by the requested form; years after 2027 fail at the shared verified-rate horizon.	integer \| string	always
workpapers[].adjustmentAmount	null \| number \| string
workpapers[].assumption	string	strict
workpapers[].customName	string	strict
workpapers[].id	string	strict
workpapers[].linkedAccountIds[]	boolean \| null \| number \| string	strict
workpapers[].rows[].advantageITA 248(32): the total value of any property, service, compensation, use or other benefit received, obtained or enjoyed in consideration for, in gratitude for, or otherwise related to the gift, plus any limited-recourse debt. Zero on this witness, stated rather than inferred from silence.	integer	strict
workpapers[].rows[].amountCYGross outlay — the fair market value of the property that is the subject of the gift, before the ITA 248(31) reduction.	integer	strict
workpapers[].rows[].charityNameFree-text donee name. This is the one donee fact the profile does NOT stand behind; the statutory condition is the qualified-donee class below.	string	strict
workpapers[].rows[].donationDate	string	strict
workpapers[].rows[].donationType	string	strict
workpapers[].rows[].eligibleAmountITA 248(31): the amount by which the fair market value of the property that is the subject of the gift exceeds the amount of the advantage, if any. This is the deductible figure, not the gross outlay.	integer	strict
workpapers[].rows[].nonQualifyingSecurityExplicit No answer to the ITA 118.1(13)/(19) non-qualifying-security question; silence cannot establish ordinary-gift treatment.	string	strict
workpapers[].rows[].qualifiedDoneeClassThe ITA 149.1(1) class that makes the recipient a qualified donee. ITA 110.1(1)(a) admits the eligible amount of a gift only where it is made 'to a qualified donee', so the class is a condition of the deduction rather than a label. The witness states 'crown-canada-or-province' (paragraph (d) of the definition), which is why the registration number below is empty: a Crown donee holds no charity registration number.	string	strict
workpapers[].rows[].receiptNumberITA 110.1(2)(a) receipt evidence. An eligible amount is not included in determining the subsection (1) deduction unless the making of the gift is evidenced by filing a receipt containing prescribed information, so the row carries the receipt identifier. The profile does not verify that the receipt contains the prescribed information.	string	strict
workpapers[].rows[].registrationNumberCRA charity registration number. The witness's donee is a Crown donee, which holds none, so the row OMITS the field: the engine reads an absent value and an empty string identically, and a required blank would be boilerplate rather than a stated fact. The qualified-donee class above is what carries the ITA 110.1(1)(a) condition.	string
workpapers[].sectionRows	object	strict
workpapers[].templateId	string	strict

Strict profile accepted values (38 of 161 cells)

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

Strict profile accepted values for schedule2
Cell	Accepted values
accounts[].accountCode	0 to 20000 characters
accounts[].accountName	0 to 20000 characters
accounts[].classification.adjustmentType	0 to 20000 characters
accounts[].classification.assumption	0 to 20000 characters
accounts[].classification.deductibility	0 to 20000 characters
accounts[].classification.deductibilityPercentage	-1000000000000000 to 1000000000000000; 0 to 20000 characters
accounts[].classification.deductibilityRule	0 to 20000 characters
accounts[].classification.ruleId	0 to 20000 characters
accounts[].classification.s1Line	0 to 20000 characters
accounts[].classification.templateId	0 to 20000 characters
accounts[].classification.treatment	0 to 20000 characters
accounts[].currentYearBalance	-1000000000000000 to 1000000000000000
accounts[].id	0 to 20000 characters
accounts[].reviewStatus	0 to 20000 characters
accounts[].userStatus	0 to 20000 characters
daysInYear	1 to 1000000000000000
fiscalEnd	date (YYYY-MM-DD); 10 to 10 characters
fiscalStart	date (YYYY-MM-DD); 10 to 10 characters
schedule2.currentYearDonations[].source	one of "workpaper", "manual"
schedule2.currentYearDonations[].type	one of "charitable", "cultural", "ecoLand", "medicine"
schedule2.warnings[].severity	one of "error", "warning", "info"
taxYear	matches ^\s(?:1[0-9]{3}\|2(?:0(?:[0-1][0-9]{1}\|2[0-7])))\s$; 1000 to 2027
workpapers[].adjustmentAmount	-1000000000000000 to 1000000000000000; 0 to 20000 characters
workpapers[].assumption	0 to 20000 characters
workpapers[].customName	0 to 20000 characters
workpapers[].id	0 to 20000 characters
workpapers[].linkedAccountIds[]	-1000000000000000 to 1000000000000000; 0 to 20000 characters
workpapers[].rows[].advantage	-1000000000000000 to 1000000000000000
workpapers[].rows[].amountCY	-1000000000000000 to 1000000000000000
workpapers[].rows[].charityName	0 to 20000 characters
workpapers[].rows[].donationDate	0 to 20000 characters
workpapers[].rows[].donationType	0 to 20000 characters
workpapers[].rows[].eligibleAmount	-1000000000000000 to 1000000000000000
workpapers[].rows[].nonQualifyingSecurity	0 to 20000 characters
workpapers[].rows[].qualifiedDoneeClass	0 to 20000 characters
workpapers[].rows[].receiptNumber	0 to 20000 characters
workpapers[].rows[].registrationNumber	0 to 20000 characters
workpapers[].templateId	0 to 20000 characters

Output cells (154)

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

Output cells for schedule2
Cell	Types
charitableCarryforwardYears	array
culturalDeduction	number
currentYearDonations[].advantage	number
currentYearDonations[].amount	number
currentYearDonations[].charityName	string
currentYearDonations[].donationDate	string
currentYearDonations[].eligibleAmount	number
currentYearDonations[].isCrownTagged	boolean
currentYearDonations[].registrationNumber	string
currentYearDonations[].source	string
currentYearDonations[].type	string
currentYearDonations[].workpaperInstanceId	string
donationReconciliation.advantage.charitable	number
donationReconciliation.advantage.cultural	number
donationReconciliation.advantage.ecoLand	number
donationReconciliation.advantage.total	number
donationReconciliation.currentYearEligible.charitable	number
donationReconciliation.currentYearEligible.cultural	number
donationReconciliation.currentYearEligible.ecoLand	number
donationReconciliation.currentYearEligible.total	number
donationReconciliation.currentYearGross.charitable	number
donationReconciliation.currentYearGross.cultural	number
donationReconciliation.currentYearGross.ecoLand	number
donationReconciliation.currentYearGross.total	number
ecologicalLandDeduction	number
manualPoolDenials	object
medicineDeduction	number
netIncomeForTax	number
nonQualifyingSecurityDeferrals	array
part1.amalgamationTransfers_250	number
part1.aocAdjustment_255	number
part1.closingBalance_280	number
part1.currentYearCrownTagged	number
part1.currentYear_210	number
part1.deduction_260	number
part1.expiredCarryforward_239	number
part1.openingBalance_1A	number
part1.openingNet_240	number
part1.subtotal_1B	number
part1.subtotal_1C	number
part1.totalAvailable_1D	number
part2.capGainsOnGifts_225	number
part2.capitalCost_2C	number
part2.ccaRecapture_230	number
part2.lesser_230_235_2D	number
part2.lesser_2B_2C_235	number
part2.maxAllowableDeduction_2H	number
part2.netIncomeTimes75_2A	number
part2.nqsCapGain_227	number
part2.proceedsLessOutlays_2B	number
part2.subtotal_2E	number
part2.subtotal_2G	number
part2.uplift25pct_2F	number
part3.amalgamationTransfers_450	number
part3.aocAdjustment_455	number
part3.closingBalance_480	number
part3.currentYear_410	number
part3.deduction_460	number
part3.expiredCarryforward_439	number
part3.openingBalance_3A	number
part3.openingNet_440	number
part3.subtotal_3B	number
part3.subtotal_3C	number
part3.subtotal_3D	number
part4.amalgamationTransfers_550	number
part4.aocAdjustment_555	number
part4.closingBalance_580	number
part4.currentYear_520	number
part4.deduction_560	number
part4.expiredCarryforward_539	number
part4.openingBalance_4A	number
part4.openingNet_540	number
part4.subPools.postFeb2014_10yrCF.currentYear	number
part4.subPools.postFeb2014_10yrCF.expired	number
part4.subPools.postFeb2014_10yrCF.opening	number
part4.subPools.preFeb2014_5yrCF.currentYear	number
part4.subPools.preFeb2014_5yrCF.expired	number
part4.subPools.preFeb2014_5yrCF.opening	number
part4.subtotal_4B	number
part4.subtotal_4C	number
part4.subtotal_4D	number
part5.additionalDeduction_610	number
part5.amalgamationTransfers_650	number
part5.amount_5C	number
part5.aocAdjustment_655	number
part5.closingBalance_680_NOT_CF	number
part5.cost_601	number
part5.deduction_660	number
part5.eligibleAmount_600	number
part5.expiredCarryforward_639	number
part5.formulaA	number
part5.formulaB	number
part5.formulaC	number
part5.openingBalance_5A	number
part5.openingNet_640	number
part5.proceeds_602	number
part5.subtotal_5B	number
part5.subtotal_5D	number
part5.subtotal_5E	number
part5.subtotal_5F	number
provincialFarmerCredits.britishColumbia.citation	string
provincialFarmerCredits.britishColumbia.credit	number
provincialFarmerCredits.britishColumbia.qualifyingAmount_265	number
provincialFarmerCredits.britishColumbia.s5_line	string
provincialFarmerCredits.novaScotia.citation	string
provincialFarmerCredits.novaScotia.credit	number
provincialFarmerCredits.novaScotia.qualifyingAmount_263	number
provincialFarmerCredits.novaScotia.s5_line	string
provincialFarmerCredits.ontario.citation	string
provincialFarmerCredits.ontario.credit	number
provincialFarmerCredits.ontario.qualifyingAmount_262	number
provincialFarmerCredits.ontario.s5_line	string
provisional	boolean
ready	boolean
schedule1Addback.line210_charitable	number
schedule1Addback.line410_cultural	number
schedule1Addback.line520_ecoLand	number
schedule1Addback.total	number
warnings[].citation.applies_to_boxes[]	string
warnings[].citation.cra_text_verbatim	string
warnings[].citation.form_id	string
warnings[].citation.form_revision	string
warnings[].citation.gate_id	string
warnings[].citation.rule	string
warnings[].citation.source	string
warnings[].citation.source_url	string
warnings[].citation.verified_at	string
warnings[].codeWhich continuity obligation this row is about.	string
warnings[].kindAlways the validation family.	string
warnings[].reasonWhat broke and what to do about it.	string
warnings[].severityAlways an error: a divergent or unprovable opening blocks the return.	string
warnings[].templateId	string
warnings[].category	string
warnings[].filingDispositionHow this finding routes the filing: block, disclose or info. The filing-disposition registry owns the value; the finding carries the resolved one.	string
warnings[].maximumAllowable	number
warnings[].actualThe opening amount this return states.	number
warnings[].citation.displayThe citation as it is shown to a preparer.	string
warnings[].citation.kindThe authority family the section belongs to.	string
warnings[].citation.sectionThe cited provision.	string
warnings[].expectedThe closing amount the authenticated prior filed return proves, or null when no filed projection exists to reconcile against.	null \| number
warnings[].keyThe reconciled balance, named for a preparer.	string
yearOfOriginCarryforward[].year	integer
yearOfOriginCarryforward[].originDate	string
yearOfOriginCarryforward[].charitable	number
yearOfOriginCarryforward[].cultural	number
yearOfOriginCarryforward[].ecoLandPre2014	number
yearOfOriginCarryforward[].ecoLandPost2014	number
yearOfOriginCarryforward[].total	number
yearOfOriginCarryforwardTotals.charitable	number
yearOfOriginCarryforwardTotals.cultural	number
yearOfOriginCarryforwardTotals.ecoLandPost2014	number
yearOfOriginCarryforwardTotals.ecoLandPre2014	number
amalgamationTransferEvidence	array
controlArrangementGiftDenials	array