# schedule301

Newfoundland and Labrador Research and Development Tax Credit

- Kind: batch
- Program: T2 Corporation Income Tax Return
- Supported tax years: 2004 and later
- Strict profile: schedule301_v1
- Payload schema version: 0.4.0
- Dependencies (run automatically): t661

## Example request

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

```json
{
  "compute": [
    "schedule301"
  ],
  "inputs": {
    "fiscalEnd": "2025-12-31",
    "fiscalStart": "2025-01-01",
    "t661": {
      "businessNumber": "123456782RC0001",
      "corporationName": "St Johns Research Inc.",
      "line100FinancialContactPerson": "Jordan Lee",
      "line105FinancialContactTelephone": "416-555-0142",
      "line115TechnicalContactPerson": "Sam Patel",
      "line120TechnicalContactTelephone": "416-555-0187",
      "line165AuthorizedSigningOfficerName": "Jordan Lee",
      "line300SalariesDirectlyEngaged": 100000,
      "line305SalariesSpecified": 0,
      "line307SalariesNAL": 0,
      "line309SalariesSpecifiedOutsideCanada": 0,
      "line310PriorUnpaidSalariesPaidThisYear": 0,
      "line315CurrentYearUnpaidSalaries": 0,
      "line320MaterialsConsumed": 0,
      "line325MaterialsTransformed": 0,
      "line340ContractPaymentsAL": 0,
      "line345ContractPaymentsNAL": 0,
      "line350LeaseCostsAllOrSubstantiallyAll": 0,
      "line355LeaseCostsPrimarily": 0,
      "line360OverheadTraditional": 0,
      "line370ThirdPartyPayments": 0,
      "line390CapitalExpenditures": 0,
      "line502ProxyAmount": 55000,
      "line429ProvincialGovernmentAssistance": 0,
      "line429ProvincialGovernmentAssistanceRelatingToCurrent": 0,
      "line429ProvincialGovernmentAssistanceRelatingToCapital": 0,
      "line431OtherGovernmentAssistance": 0,
      "line431OtherGovernmentAssistanceRelatingToCurrent": 0,
      "line431OtherGovernmentAssistanceRelatingToCapital": 0,
      "line432NonGovernmentAssistance": 0,
      "line432NonGovernmentAssistanceRelatingToCurrent": 0,
      "line432NonGovernmentAssistanceRelatingToCapital": 0,
      "contractPaymentsReceivedForQualifiedExpenditures": 0,
      "contractPaymentsReceivedForQualifiedExpendituresRelatingToCurrent": 0,
      "contractPaymentsReceivedForQualifiedExpendituresRelatingToCapital": 0,
      "line435PriorYearItcApplied": 0,
      "line440SaleCapitalAssetsAndOtherDeductions": 0,
      "line450OpeningPool": 0,
      "line460DeductionClaimed": null,
      "line560RepaymentsAssistanceContractPayments": 0,
      "methodElected": "proxy",
      "proxySalaryBase": 100000,
      "sredSpecifiedEmployeeCapApplied": true,
      "sredSpecifiedEmployeeBonusOrProfitRemuneration": 0,
      "sredProxySalaryBaseExclusionsReg2900_9": 0,
      "sredContractPayeeRows": [],
      "sredNalSupplierPurchasesDisclosed": false,
      "sredUnpaidRemunerationReviewed": true,
      "sredExpendituresIncludedInBookIncome": 100000,
      "sredExemptIncomeExclusionReviewed": true,
      "sredCurrentExpendituresRelatedToExemptIncome": 0,
      "sredCapitalExpendituresRelatedToExemptIncome": 0,
      "sredItcUnpaidAmountsReviewed": true,
      "sredProxyOverallCapAmount": 300000,
      "sredFilingDueDate": "2026-06-30",
      "sredPrescribedFormFiledDate": "2026-06-30",
      "sredPrescribedInformationComplete": true,
      "line460ClaimFullPool": true,
      "line445AssistanceRepayments": 0,
      "line452PoolTransferOnAmalgamationOrWindUp": 0,
      "line453PriorYearItcRecaptured": 0,
      "line558QSECapitalIsBuildingOrBuildingLeasehold": false,
      "provincialResearchAttribution": {
        "expenditureAllocations": [
          {
            "id": "salary",
            "sourceKey": "300",
            "sourceRecordId": "source-salary",
            "projectId": "research-project",
            "evidenceReference": "synthetic-expenditure-ledger",
            "locationEvidenceReference": "synthetic-project-work-location-ledger",
            "recognitionDate": "2025-06-30",
            "location": "NL",
            "amount": 100000
          },
          {
            "id": "proxy",
            "sourceKey": "502",
            "sourceRecordId": "source-proxy",
            "projectId": "research-project",
            "evidenceReference": "synthetic-expenditure-ledger",
            "locationEvidenceReference": "synthetic-project-work-location-ledger",
            "recognitionDate": "2025-06-30",
            "location": "NL",
            "amount": 55000
          }
        ],
        "reductionAllocations": []
      },
      "newfoundlandResearchCredit": {
        "claim": true,
        "notTaxExemptConfirmed": true,
        "ownCreditExcludedFromManualAssistanceConfirmed": true,
        "hasEntityAllocations": false,
        "claimFiledDate": "2026-06-30",
        "claimFilingEvidenceReference": "synthetic-filed-return-and-written-claim-receipt",
        "claimWillBeFiledByDeadline": null,
        "proxyIncomeReviews": [
          {
            "assistanceEventId": "NL-S301:2025-01-01:2025-12-31",
            "receiptsReviewed": true,
            "currentYearIncomeIncludedInBooks": 0,
            "evidenceReference": "synthetic-no-receipts-reviewed",
            "receipts": []
          }
        ],
        "permanentEstablishmentInNlConfirmed": true,
        "permanentEstablishmentOffshoreConfirmed": false,
        "idmExpenditureReviewConfirmed": true,
        "entityAllocations": [],
        "sourceReviews": [
          {
            "expenditureId": "salary",
            "gstHstItcClaimed": "0",
            "gstHstItcAlreadyNettedInSource": true,
            "contractPaymentsReceivedReconciled": true,
            "evidenceReference": "synthetic-tax-and-contract-records"
          },
          {
            "expenditureId": "proxy",
            "gstHstItcClaimed": "0",
            "gstHstItcAlreadyNettedInSource": true,
            "contractPaymentsReceivedReconciled": true,
            "evidenceReference": "synthetic-tax-and-contract-records"
          }
        ],
        "hasOwnExpenditures": true,
        "noOwnExpendituresEvidenceReference": null
      }
    },
    "taxYear": 2025,
    "functionalCurrencyIso": "CAD"
  }
}
```

## Input cells (2406)

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 |
| --- | --- | --- | --- |
| `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. |
| `acquisitionOfControlDate` | array \| boolean \| null \| number \| object \| string |  | The date control of the corporation was acquired, in ISO YYYY-MM-DD form, which splits the taxation year for the acquisition-of-control stub returns. Schedule 8 requires the full date and rejects a bare year. |
| `aocAdventureTradeInventory` | array \| null |  | Entered acquisition-of-control property or reserve records; an empty list states there are no records. |
| `aocAdventureTradeInventory[]` | object |  | One entered property or reserve record. |
| `aocAdventureTradeInventory[].cost` | number \| string |  |  |
| `aocAdventureTradeInventory[].description` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocAdventureTradeInventory[].fmv` | number \| string |  |  |
| `aocBecomesOrCeasesExemptAtEvent` | boolean \| null |  | Whether the taxpayer becomes or ceases to be exempt from Part I tax at the loss restriction event. ITA s.111(5.1) is expressly subject to s.111(5.5)(a), which suppresses the depreciable-property write-down in that case, so the answer decides whether the write-down runs at all. Boolean is the canonical form; an unanswered fact blocks rather than assuming either branch. |
| `aocDesignatedProperty111_4_e` | array \| null |  | Entered acquisition-of-control property or reserve records; an empty list states there are no records. |
| `aocDesignatedProperty111_4_e[]` | object |  | One entered property or reserve record. |
| `aocDesignatedProperty111_4_e[].acb` | number \| string |  |  |
| `aocDesignatedProperty111_4_e[].dateAcquired` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocDesignatedProperty111_4_e[].description` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocDesignatedProperty111_4_e[].designated_proceeds` | number \| string |  | The amount designated under ITA 111(4)(e) for the property; the deemed proceeds are the lesser of its fair market value and the greater of its adjusted cost base and this amount. A row stating designatedProceeds is refused naming this cell. |
| `aocDesignatedProperty111_4_e[].fmv` | number \| string |  |  |
| `aocDesignatedProperty111_4_e[].foreignCurrency` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocDesignatedProperty111_4_e[].isActiveAsset` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocDesignatedProperty111_4_e[].isForeignAffiliateShare` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocDesignatedProperty111_4_e[].isForeignSource` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocDesignatedProperty111_4_e[].isListedPersonalProperty` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocDesignatedProperty111_4_e[].paragraph40_2_fApplies` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocDesignatedProperty111_4_e[].propertyId` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocDesignatedProperty111_4_e[].propertyType` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocDesignatedProperty111_4_e[].subsection111_5_1WouldApply` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocDesignatedProperty111_4_e[].subsection46_4Applies` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocDesignatedProperty111_4_e[].subsection46_4GainLossWithoutDecrease` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocDoubtfulDebtReserves111_5_3` | array \| null |  | Entered acquisition-of-control property or reserve records; an empty list states there are no records. |
| `aocDoubtfulDebtReserves111_5_3[]` | object |  | One entered property or reserve record. |
| `aocDoubtfulDebtReserves111_5_3[].debt_amount` | number \| string |  |  |
| `aocDoubtfulDebtReserves111_5_3[].description` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocDoubtfulDebtReserves111_5_3[].doubtful_debt_reserve_20_1_l` | number \| string |  |  |
| `aocMainReasonIsToCauseProvisionToApply` | boolean \| null |  | Whether the main reason for the loss restriction event was to cause ITA paragraph 111(4)(d) or one of subsections 111(5.1) to (5.3) to apply. A Yes engages s.111(5.5)(b), which disapplies the targeted provision and paragraph 111(4)(e); answer aocMainReasonTargetedProvision as well so the engine knows which chain to suppress. This is a legal conclusion the engine cannot derive, so an unanswered fact holds the pre-event write-down rather than filing it either way. Boolean is the canonical form. |
| `aocMainReasonTargetedProvision` | array \| boolean \| null \| number \| object \| string |  | Which provision the s.111(5.5)(b) main reason targeted. The subsection names a closed set — paragraph 111(4)(d) and subsections 111(5.1) to (5.3) — and disapplies exactly one of them plus paragraph 111(4)(e), never their union, so the answer selects the chain that is suppressed. Required whenever aocMainReasonIsToCauseProvisionToApply is Yes; any other string is refused rather than defaulted, because suppressing the wrong provision suppresses the wrong write-down. |
| `aocNondepreciableCapitalProperties` | array \| null |  | Entered acquisition-of-control property or reserve records; an empty list states there are no records. |
| `aocNondepreciableCapitalProperties[]` | object |  | One entered property or reserve record. |
| `aocNondepreciableCapitalProperties[].acb` | number \| string |  |  |
| `aocNondepreciableCapitalProperties[].description` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocNondepreciableCapitalProperties[].fmv` | number \| string |  |  |
| `aocNondepreciableCapitalProperties[].isActiveAsset` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocNondepreciableCapitalProperties[].isForeignSource` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocNondepreciableCapitalProperties[].propertyId` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocPreStubFiledReturnId` | array \| boolean \| null \| number \| object \| string |  | Identifier of the filed pre-acquisition-of-control stub return whose authenticated basis envelope this return builds on. The acquisition-of-control node requires it to equal the envelope's filedReturnId and refuses a basis whose return id differs. |
| `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[].dateAcquired` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocPropertyDesignations[].description` | array \| boolean \| null \| number \| object \| 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[].fmv` | number \| string |  |  |
| `aocPropertyDesignations[].foreignCurrency` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocPropertyDesignations[].isActiveAsset` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocPropertyDesignations[].isForeignAffiliateShare` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocPropertyDesignations[].isForeignSource` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocPropertyDesignations[].isListedPersonalProperty` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocPropertyDesignations[].paragraph40_2_fApplies` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocPropertyDesignations[].propertyId` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocPropertyDesignations[].propertyType` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocPropertyDesignations[].subsection111_5_1WouldApply` | boolean |  |  |
| `aocPropertyDesignations[].subsection46_4Applies` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocPropertyDesignations[].subsection46_4GainLossWithoutDecrease` | array \| boolean \| null \| number \| object \| string |  |  |
| `aocResult` | array \| boolean \| null \| number \| object \| string |  | The acquisition-of-control sidecar, an object carrying at least acquisitionOfControlDate, which turns on the ITA s.37(6.1) same-or-similar-business cap on the pre-acquisition segment of the SR&ED pool. |
| `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. |
| `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. |
| `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 |  |  |
| `priorYearT661Closing` | null \| object |  | The prior year's T661 closing balances as an object containing line_470_closing_pool_cy, used to pre-fill the opening pool on line 450. Send it for multi-year claims so the indefinite carryforward under ITA s.37(1)(b)(i) stays intact. |
| `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. |
| `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. |
| `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 |  |  |
| `schedule309` | null \| object |  | Programme certificate and eligibility evidence. Omit or send null when unopened; explicit claim=false discloses a nil. |
| `schedule309.actualCreditReceipts` | array |  | Actual provincial-credit receipt review. Preserve original receipt history; current entitlement is not a receipt. Unknown review holds filing even when a current claim is declined. |
| `schedule309.actualCreditReceipts[]` | object |  |  |
| `schedule309.actualCreditReceipts[].amount` | null \| number \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.actualCreditReceipts[].evidenceRef` | null \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.actualCreditReceipts[].expenseReductionApplied` | boolean \| null |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.actualCreditReceipts[].id` | null \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.actualCreditReceipts[].originTaxYearEnd` | null \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.actualCreditReceipts[].partnershipBusinessNumber` | null \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.actualCreditReceipts[].partnershipIncomeReported` | boolean \| null |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.actualCreditReceipts[].propertyId` | null \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.actualCreditReceipts[].receiptKind` | null \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.actualCreditReceipts[].receivedDate` | null \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.actualCreditReceipts[].sourceCurrency` | null \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.actualCreditReceipts[].treatment` | null \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.actualCreditReceipts[].treatmentEvidenceRef` | null \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.actualCreditReceipts[].treatmentTaxYearEnd` | null \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.actualCreditReceipts[].workpaperId` | null \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.actualCreditReceipts[].workpaperRowKey` | null \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.assistancePostingConfirmed` | boolean \| null |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.assistanceReconciliationReference` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates` | array |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[]` | object |  | Retained provincial credit certificates record input. |
| `schedule309.certificates[].applicationDate` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].certificateId` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].certificateKind` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].certificateNumber` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].certifiedAmount` | null \| number \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].certifyingBody` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].claimHistory` | array |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].claimHistory[]` | object |  | Retained provincial credit claim history record input. |
| `schedule309.certificates[].claimHistory[].assessedAmount` | null \| number \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].claimHistory[].claimId` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].claimHistory[].claimedAmount` | null \| number \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].claimHistory[].filingReference` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].claimHistory[].fiscalEnd` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].claimHistory[].fiscalStart` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].claimHistory[].sourceCurrency` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].claimHistory[].supersedesClaimId` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].coveredFrom` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].coveredTo` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].eligibilityCertificateId` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].estimatedCreditAmount` | null \| number \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].events` | array |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].events[]` | object |  | Retained provincial credit events record input. |
| `schedule309.certificates[].events[].eventDate` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].events[].eventId` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].events[].eventKind` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].events[].evidenceReference` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].evidenceReference` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].evidenceSha256` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].issueDate` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].program` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].projects` | array |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].projects[]` | object |  | Retained provincial credit projects record input. |
| `schedule309.certificates[].projects[].estimatedCreditAmount` | null \| number \| string |  | Issuer estimate for the identified project. Retain its original currency and certificate evidence; it is separate from certified amounts and calculated entitlement. |
| `schedule309.certificates[].projects[].projectId` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].projects[].projectKind` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].projects[].projectName` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].recipientBusinessNumber` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].revision` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].sourceCurrency` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].status` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].supersedesCertificateId` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].taxationPeriods` | array |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].taxationPeriods[]` | object |  | Retained provincial credit taxation periods record input. |
| `schedule309.certificates[].taxationPeriods[].allocationEvidenceReference` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].taxationPeriods[].certifiedAmount` | null \| number \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].taxationPeriods[].estimatedCreditAmount` | null \| number \| string |  | Issuer estimate for this exact certificate taxation period. Retain its original currency and evidence; it is separate from certified amounts and does not establish or cap the elected credit. |
| `schedule309.certificates[].taxationPeriods[].fiscalEnd` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].taxationPeriods[].fiscalStart` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].taxationPeriods[].projectAmounts` | array |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].taxationPeriods[].projectAmounts[]` | object |  | Retained provincial credit project amounts record input. |
| `schedule309.certificates[].taxationPeriods[].projectAmounts[].certifiedAmount` | null \| number \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].taxationPeriods[].projectAmounts[].estimatedCreditAmount` | null \| number \| string |  | Issuer estimate allocated to the identified project in this certificate taxation period. Retain its original currency and evidence; it is separate from certified allocations and calculated entitlement. |
| `schedule309.certificates[].taxationPeriods[].projectAmounts[].projectId` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].transfers` | array |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].transfers[]` | object |  | Retained provincial credit transfers record input. |
| `schedule309.certificates[].transfers[].approvalEvidenceReference` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].transfers[].legalBasis` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].transfers[].predecessorBusinessNumber` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].transfers[].successorBusinessNumber` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].transfers[].transferDate` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.certificates[].transfers[].transferId` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.claim` | boolean \| null |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.currencyBasis` | null \| object |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.currencyBasis.amountsInReportingCurrencyConfirmed` | array \| boolean \| null \| number \| object \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.currencyBasis.conversions` | array |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.currencyBasis.conversions[]` | object |  | Retained provincial credit conversions record input. |
| `schedule309.currencyBasis.conversions[].aroseDate` | array \| boolean \| null \| number \| object \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.currencyBasis.conversions[].denominatorRate` | array \| boolean \| null \| number \| object \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.currencyBasis.conversions[].evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.currencyBasis.conversions[].ministerApprovalRef` | array \| boolean \| null \| number \| object \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.currencyBasis.conversions[].numeratorRate` | array \| boolean \| null \| number \| object \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.currencyBasis.conversions[].originalAmount` | array \| boolean \| null \| number \| object \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.currencyBasis.conversions[].path` | array \| boolean \| null \| number \| object \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.currencyBasis.conversions[].rateDate` | array \| boolean \| null \| number \| object \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.currencyBasis.conversions[].sourceCurrency` | array \| boolean \| null \| number \| object \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.currencyBasis.conversions[].sourceRecordId` | array \| boolean \| null \| number \| object \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.currencyBasis.conversions[].spotRateSource` | array \| boolean \| null \| number \| object \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.currencyBasis.evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.currencyBasis.historicalConversions` | array |  | Retained currency conversions from prior filed claim amounts. |
| `schedule309.currencyBasis.historicalConversions[]` | object |  | One prior filed currency conversion retained for claim continuity. |
| `schedule309.currencyBasis.historicalConversions[].conversion` | object |  | Prior filed currency lineage conversion. |
| `schedule309.currencyBasis.historicalConversions[].conversion.aroseDate` | array \| boolean \| null \| number \| object \| string |  | Original retained amount conversion aroseDate. |
| `schedule309.currencyBasis.historicalConversions[].conversion.denominatorRate` | array \| boolean \| null \| number \| object \| string |  | Original retained amount conversion denominatorRate. |
| `schedule309.currencyBasis.historicalConversions[].conversion.evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Original retained amount conversion evidenceReference. |
| `schedule309.currencyBasis.historicalConversions[].conversion.ministerApprovalRef` | array \| boolean \| null \| number \| object \| string |  | Original retained amount conversion ministerApprovalRef. |
| `schedule309.currencyBasis.historicalConversions[].conversion.numeratorRate` | array \| boolean \| null \| number \| object \| string |  | Original retained amount conversion numeratorRate. |
| `schedule309.currencyBasis.historicalConversions[].conversion.originalAmount` | array \| boolean \| null \| number \| object \| string |  | Original retained amount conversion originalAmount. |
| `schedule309.currencyBasis.historicalConversions[].conversion.path` | array \| boolean \| null \| number \| object \| string |  | Original retained amount conversion path. |
| `schedule309.currencyBasis.historicalConversions[].conversion.rateDate` | array \| boolean \| null \| number \| object \| string |  | Original retained amount conversion rateDate. |
| `schedule309.currencyBasis.historicalConversions[].conversion.sourceCurrency` | array \| boolean \| null \| number \| object \| string |  | Original retained amount conversion sourceCurrency. |
| `schedule309.currencyBasis.historicalConversions[].conversion.sourceRecordId` | array \| boolean \| null \| number \| object \| string |  | Original retained amount conversion sourceRecordId. |
| `schedule309.currencyBasis.historicalConversions[].conversion.spotRateSource` | array \| boolean \| null \| number \| object \| string |  | Original retained amount conversion spotRateSource. |
| `schedule309.currencyBasis.historicalConversions[].filingReference` | array \| boolean \| null \| number \| object \| string |  | Prior filed currency lineage filingReference. |
| `schedule309.currencyBasis.historicalConversions[].reportingCurrency` | array \| boolean \| null \| number \| object \| string |  | Prior filed currency lineage reportingCurrency. |
| `schedule309.currencyBasis.reportingCurrency` | array \| boolean \| null \| number \| object \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.eligibilityEvidenceReference` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.filingDate` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.filingEvidenceReference` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.formRevision` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.groupClaims` | array |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.groupClaims[]` | object |  | Retained provincial credit group claims record input. |
| `schedule309.groupClaims[].amount` | null \| number \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.groupClaims[].claimId` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.groupClaims[].claimantBusinessNumber` | null \| string |  | Nine-digit claimant business number for a retained NLassociated-group claim. Distinguishes another member with the same fiscal period from the current claimant; never infer an identity. |
| `schedule309.groupClaims[].evidenceReference` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.groupClaims[].fiscalEnd` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.groupClaims[].fiscalStart` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.groupHistoryCompleteConfirmed` | boolean \| null |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.groupHistoryEvidenceReference` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.precedingFiscalEnd` | null \| string |  | Actual end of the immediately preceding taxation year, immediately before this period. Its following 60 days cannot generate another film claim. NLR 3/99 s.2(1)(f). |
| `schedule309.precedingFiscalStart` | null \| string |  | Actual start of the immediately preceding taxation year; required for a preceding-year film source expense. NLR 3/99 s.2(1)(f). |
| `schedule309.priorCreditReceipts` | array |  | Actual provincial-credit receipt review. Preserve original receipt history; current entitlement is not a receipt. Unknown review holds filing even when a current claim is declined. |
| `schedule309.priorCreditReceipts[]` | object |  |  |
| `schedule309.priorCreditReceipts[].amount` | null \| number \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.priorCreditReceipts[].evidenceRef` | null \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.priorCreditReceipts[].expenseReductionApplied` | boolean \| null |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.priorCreditReceipts[].id` | null \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.priorCreditReceipts[].originTaxYearEnd` | null \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.priorCreditReceipts[].partnershipBusinessNumber` | null \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.priorCreditReceipts[].partnershipIncomeReported` | boolean \| null |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.priorCreditReceipts[].propertyId` | null \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.priorCreditReceipts[].receiptKind` | null \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.priorCreditReceipts[].receivedDate` | null \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.priorCreditReceipts[].sourceCurrency` | null \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.priorCreditReceipts[].treatment` | null \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.priorCreditReceipts[].treatmentEvidenceRef` | null \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.priorCreditReceipts[].treatmentTaxYearEnd` | null \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.priorCreditReceipts[].workpaperId` | null \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.priorCreditReceipts[].workpaperRowKey` | null \| string |  | Retained actual-credit receipt evidence linked by programme receipt ID to one government-assistance workpaper row. Amount and currency refer to the original receipt; conversion uses its actual received date. The workpaper owns any income or property-cost posting. |
| `schedule309.projects` | array |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[]` | object |  | Retained provincial credit projects record input. |
| `schedule309.projects[].assistanceExclusionsConfirmed` | boolean \| null |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].associatedGroupEvidenceReference` | null \| string |  | Shared NL project record field for the former film group limit; not read for interactive digital media. |
| `schedule309.projects[].associatedGroupLimitConfirmed` | boolean \| null |  | Shared NL project record field for the former film group limit; not read for interactive digital media. |
| `schedule309.projects[].canadianIncorporationConfirmed` | boolean \| null |  | Confirm incorporation under Canadian federal or provincial law from corporate records. |
| `schedule309.projects[].certificateId` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].completedDate` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].completionWithin36MonthsConfirmed` | boolean \| null |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].conditionsAtRegistrationAndExpenditureConfirmed` | boolean \| null |  | IDM corporate conditions, including NL PE, held at registration and when qualifying expenditures were incurred. NLR 34/26 ss.1-2 applies from July 16, 2026. |
| `schedule309.projects[].conditionsAtRegistrationAndProductionConfirmed` | boolean \| null |  | Film/all-spend corporate conditions, including NL PE, held at registration and throughout production. NLR 3/99 s.3; NLR 31/23 s.3. |
| `schedule309.projects[].corporateConditionsEvidenceReference` | null \| string |  | Corporate incorporation, principal-business, income and applicable PE/timing evidence for this project. |
| `schedule309.projects[].corporateIncomeConditionConfirmed` | boolean \| null |  | Confirm no Part I exempt income for film/all-spend; for IDM confirm that all or part of income is not exempt, as NLR 84/15 s.3(d) states. |
| `schedule309.projects[].eligibleConfirmed` | boolean \| null |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].eligibleEmployeeWagesPaidInNl` | null \| number \| string |  | NL film s.6 numerator: employee wages paid for work in NL during this taxation year. Keep separate from the eligible-salary credit base and payments after year-end. |
| `schedule309.projects[].eligibleRemuneration` | null \| number \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].excludedProductCategory` | null \| string |  | Enter none after reviewing every NLR 84/15 ss.4-5 exclusion. Marketing, interpersonal communication, exclusively linear content, prohibited content, real-currency gambling, noninteractive video rereleases, AO content, aggregators, search engines, news/opinion, ordinary websites and nonintrinsic operating-system/engine code do not qualify. |
| `schedule309.projects[].expenditures` | array |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].expenditures[]` | object |  | Retained provincial credit expenditures record input. |
| `schedule309.projects[].expenditures[].amount` | null \| number \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].expenditures[].annualCcaAllowance` | null \| number \| string |  | Retained provincial programme evidence. Missing facts remain unanswered; monetary source values may be exact decimal text. |
| `schedule309.projects[].expenditures[].availabilityDays` | null \| number \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].expenditures[].category` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].expenditures[].ccaCalculationEvidenceReference` | null \| string |  | Retained provincial programme evidence. Missing facts remain unanswered; monetary source values may be exact decimal text. |
| `schedule309.projects[].expenditures[].ccaClass` | null \| string |  | Retained provincial programme evidence. Missing facts remain unanswered; monetary source values may be exact decimal text. |
| `schedule309.projects[].expenditures[].ccaRateDate` | null \| string |  | Retained provincial programme evidence. Missing facts remain unanswered; monetary source values may be exact decimal text. |
| `schedule309.projects[].expenditures[].classRate` | null \| number \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].expenditures[].eligibleConfirmed` | boolean \| null |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].expenditures[].eligibleNights` | null \| number \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].expenditures[].evidenceReference` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].expenditures[].nightlyCost` | null \| number \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].expenditures[].sourceRecordId` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].filmEquityFundReceived` | boolean \| null |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].filmLabourRegistered` | boolean \| null |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].governmentAssistance` | null \| number \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].interactiveDesignConfirmed` | boolean \| null |  | IDM interactive design supported by the minister/product evidence. NLR 84/15 s.2(h). |
| `schedule309.projects[].netTotalProductionCosts` | null \| number \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].noBroadcastingLicenceConfirmed` | boolean \| null |  | Film/all-spend claimant holds no CRTC broadcasting licence throughout the required period. |
| `schedule309.projects[].noNonArmsLengthBroadcasterConfirmed` | boolean \| null |  | Film/all-spend claimant has no prohibited non-arm-length broadcasting-licensee relationship throughout the required period. |
| `schedule309.projects[].nonDuplicatedExpensesConfirmed` | boolean \| null |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].nonResidentLabour` | null \| number \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].payrollEligibilityEvidenceReference` | null \| string |  | Evidence for current-year employee payroll under NLR 3/99 s.6, including the province of work and eligible-employee residency. |
| `schedule309.projects[].principalEligibleBusinessConfirmed` | boolean \| null |  | Confirm principal film/video production business for film/all-spend, or principal interactive digital media development business for IDM. |
| `schedule309.projects[].priorClaimsCompleteConfirmed` | boolean \| null |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].priorClaimsEvidenceReference` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].priorProjectCredits` | null \| number \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].productEligibilityEvidenceReference` | null \| string |  | Retained IDM purpose, media, interactivity and complete statutory exclusion review. |
| `schedule309.projects[].productPurpose` | null \| string |  | IDM primary purpose: educate, inform or entertain. NLR 84/15 s.2(h). |
| `schedule309.projects[].productUsesImages` | boolean \| null |  | IDM product presents images to achieve its primary purpose; explicitly answer yes or no. |
| `schedule309.projects[].productUsesSound` | boolean \| null |  | IDM product presents sound to achieve its primary purpose; explicitly answer yes or no. |
| `schedule309.projects[].productUsesText` | boolean \| null |  | IDM product presents text to achieve its primary purpose; explicitly answer yes or no. |
| `schedule309.projects[].productionStart` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].projectId` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].registrationCertificateId` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].remunerationEvidenceReference` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].remunerationPaidDate` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].remunerationReviewed` | boolean \| null |  | Explicit review of all supplier and parent remuneration sources, including an empty reviewed nil. Omission is unanswered. |
| `schedule309.projects[].remunerationRows` | array |  | Original supplier or parent remuneration records, reconciled to eligibleRemuneration. NLR 3/99 s.2(1)(f); NLR 84/15 s.7. |
| `schedule309.projects[].remunerationRows[]` | object |  |  |
| `schedule309.projects[].remunerationRows[].amount` | null \| number \| string |  | Reasonable directly attributable source fee or reimbursement included in production cost, before the separate contingent-fee exclusion and eligible-wage limit. |
| `schedule309.projects[].remunerationRows[].armsLengthConfirmed` | boolean \| null |  | IDM supplier deals at arm's length with the eligible corporation under NLR 84/15 s.7(e). |
| `schedule309.projects[].remunerationRows[].category` | null \| string |  | Statutory limb: individual_personal, individual_employees, corporation_employees, personal_services_corporation, partnership_personal, partnership_employees, or film-only parent_reimbursement. |
| `schedule309.projects[].remunerationRows[].eligibilityConfirmed` | boolean \| null |  | Confirm reasonable directly attributable eligible-production services, inclusion in its cost, and applicable statutory expense exclusions from the retained source. |
| `schedule309.projects[].remunerationRows[].eligibleIndividualConfirmed` | boolean \| null |  | Film recipient or personal service provider meets the eligible-individual residency rule or an evidenced minister waiver. |
| `schedule309.projects[].remunerationRows[].eligibleUnderlyingWages` | null \| number \| string |  | Film-only eligible employee wages attributable to these services; film employee-service fees cannot exceed this amount. IDM has no corresponding fee ceiling. |
| `schedule309.projects[].remunerationRows[].evidenceReference` | null \| string |  | Original service, cost, underlying eligible-wage and statutory exclusion evidence. |
| `schedule309.projects[].remunerationRows[].incurredDate` | null \| string |  | Original source expense incurrence date, separate from the claimant payment or reimbursement date. |
| `schedule309.projects[].remunerationRows[].ministerEligibleAmount` | null \| number \| string |  | Film minister-established eligible portion of the full source remuneration, required only when a valuation reference is supplied. |
| `schedule309.projects[].remunerationRows[].ministerValuationReference` | null \| string |  | Film minister valuation under NLR 3/99 s.2(3)(c); not a preparer override. |
| `schedule309.projects[].remunerationRows[].nonEmployeeConfirmed` | boolean \| null |  | The individual supplier is not an employee of the claimant. |
| `schedule309.projects[].remunerationRows[].paidDate` | null \| string |  | Actual claimant fee payment or parent reimbursement date; must be in the year or within its following 60 days. |
| `schedule309.projects[].remunerationRows[].parentAgreementReference` | null \| string |  | Retained production agreement electing NLR 3/99 s.2(1)(f)(iii). |
| `schedule309.projects[].remunerationRows[].parentEligibleSalaryAmount` | null \| number \| string |  | Original evidenced amount that would qualify under the film salary or supplier limbs for that parent period; reimbursement cannot exceed it. |
| `schedule309.projects[].remunerationRows[].parentEligibleSalaryEvidenceReference` | null \| string |  | Original parent payroll/service and payment evidence establishing its eligible salary amount under NLR 3/99 s.2(1)(f)(i)-(iii). |
| `schedule309.projects[].remunerationRows[].parentFiscalEnd` | null \| string |  | Actual end of that parent taxation year; separate from the claimant year. |
| `schedule309.projects[].remunerationRows[].parentFiscalStart` | null \| string |  | Actual start of the parent taxation year in which the original expense was incurred. |
| `schedule309.projects[].remunerationRows[].parentOriginalPaidDate` | null \| string |  | Parent's actual original payment to the eligible source individual or supplier. |
| `schedule309.projects[].remunerationRows[].partnershipBusinessInCanadaConfirmed` | boolean \| null |  | Film partnership carries on a business in Canada. |
| `schedule309.projects[].remunerationRows[].personalServicesCorporationConfirmed` | boolean \| null |  | All qualifying shares belong to the eligible individual and the corporation principally provides that individual's services. |
| `schedule309.projects[].remunerationRows[].profitOrRevenueContingentAmount` | null \| number \| string |  | Source fee determined by profits or revenues; enter zero when nil. Excluded unless the film minister establishes an eligible valuation. |
| `schedule309.projects[].remunerationRows[].recipientNlPeConfirmed` | boolean \| null |  | IDM corporate or partnership supplier has the required NL permanent establishment. |
| `schedule309.projects[].remunerationRows[].servicesAtNlPeConfirmed` | boolean \| null |  | IDM services were personally rendered at a permanent establishment in NL. |
| `schedule309.projects[].remunerationRows[].sourceRecordId` | null \| string |  | Unique original supplier or parent source record; shared with the payroll duplicate check. |
| `schedule309.projects[].remunerationRows[].whollyOwnedSubsidiaryConfirmed` | boolean \| null |  | Film claimant is a wholly-owned subsidiary of the parent that incurred the original expense. |
| `schedule309.projects[].residentLabour` | null \| number \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].salaries` | array |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].salaries[]` | object |  | Retained provincial credit salaries record input. |
| `schedule309.projects[].salaries[].actualSalary` | null \| number \| string |  | Shared NL salary record field for a film residency waiver; not read for interactive digital media. |
| `schedule309.projects[].salaries[].allocationEvidenceReference` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].salaries[].annualSalaryAlreadyUsed` | null \| number \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].salaries[].earnedYear` | null \| number \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].salaries[].eligibilityConfirmed` | boolean \| null |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].salaries[].eligibleSalary` | null \| number \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].salaries[].employeeId` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].salaries[].incurredDate` | null \| string |  | Source payroll expense incurrence date. Film accepts current or immediately preceding taxation-year expense subject to its payment exclusion; IDM requires current-year incurrence. NLR 3/99 s.2(1)(f); NLR 84/15 s.9(1). |
| `schedule309.projects[].salaries[].mentoredEmployeeSalary` | null \| number \| string |  | Shared NL salary record field for a film residency waiver; not read for interactive digital media. |
| `schedule309.projects[].salaries[].paidDate` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].salaries[].residencyEvidenceReference` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].salaries[].residencyWaived` | boolean \| null |  | Shared NL salary record field; the interactive digital media credit has no residency waiver, so a Yes holds the claim. |
| `schedule309.projects[].salaries[].sourceRecordId` | null \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].salaries[].waiverEvidenceReference` | null \| string |  | Shared NL salary record field for a film residency waiver; not read for interactive digital media. |
| `schedule309.projects[].totalProjectCosts` | null \| number \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.projects[].totalProjectSalaries` | null \| number \| string |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `schedule309.receiptsReviewed` | boolean \| null |  | Actual provincial-credit receipt review. Preserve original receipt history; current entitlement is not a receipt. Unknown review holds filing even when a current claim is declined. |
| `schedule309.statutoryConditionsConfirmed` | boolean \| null |  | Retained provincial programme evidence; missing facts remain unanswered. Monetary source values may be exact decimal text. |
| `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.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.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.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` | 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` | null \| 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` | null \| 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 |  |  |
| `t661` | null \| object |  |  |
| `t661.britishColumbiaResearchCredit` | null \| object |  | Form T666 claim answers, Part 2 eligibility, British Columbia permanent-establishment periods, the refundable claim and renunciation, partnership, repayment, recapture, predecessor-balance and acquisition-of-control records, shared-use equipment property links, the carried shared-use equipment shares and repayment reductions, opening balance by year of origin, carryback requests and filing evidence. The British Columbia base is the British Columbia part of the shared work-location attribution inside a permanent-establishment period; the engine derives the credit, its federal assistance event and the Schedule 5 lines 241, 659 and 674 settlement. |
| `t661.britishColumbiaResearchCredit.carriedOnSredInBritishColumbia` | boolean \| null |  | Whether the corporation carried on SR&ED in British Columbia during the year, which amount F requires (BC ITA s.98(1)). Read only when no British Columbia expenditure of the year shows it; when false, amount F is nil and the credit stays non-refundable in amount L. |
| `t661.britishColumbiaResearchCredit.carrybackRequests` | array |  | Part 9 requests to carry current-year credit back to one of the three preceding taxation years. |
| `t661.britishColumbiaResearchCredit.carrybackRequests[]` | object |  |  |
| `t661.britishColumbiaResearchCredit.carrybackRequests[].amount` | null \| number \| string |  | Positive amount of current-year credit to carry back; only credit that could not be deducted this year qualifies. |
| `t661.britishColumbiaResearchCredit.carrybackRequests[].restrictedQualifyingIncome` | null \| number \| string |  | For a target year before an acquisition of control: that year's income from the business carried on after the event (ITA s.127(9.2)(d)). |
| `t661.britishColumbiaResearchCredit.carrybackRequests[].restrictedTaxableIncome` | null \| number \| string |  | For a target year before an acquisition of control: that year's taxable income. |
| `t661.britishColumbiaResearchCredit.carrybackRequests[].targetTaxYearId` | null \| string |  | Identity of the preceding taxation year the credit is applied to; its filed British Columbia tax must be proven. |
| `t661.britishColumbiaResearchCredit.claim` | boolean \| null |  | Whether the corporation files Form T666 for a British Columbia SR&ED tax credit, carried balance or recapture. An explicit false confirms no claim. |
| `t661.britishColumbiaResearchCredit.claimFiledDate` | null \| string |  | Date Form T666 was filed with the return, in YYYY-MM-DD format; it must be within 18 months after the year end (BC ITA s.103(2)). Retain delivery evidence. |
| `t661.britishColumbiaResearchCredit.claimFilingEvidenceReference` | null \| string |  | Reference to retained evidence of the actual filing of Form T666 with the return. |
| `t661.britishColumbiaResearchCredit.claimPreparationDate` | null \| string |  | Date this unfiled claim is prepared, in YYYY-MM-DD format. It must fall within the statutory claim window. |
| `t661.britishColumbiaResearchCredit.claimWillBeFiledByDeadline` | boolean \| null |  | Confirm that the form will be filed by the computed deadline; this is preparation evidence, not a filing receipt. |
| `t661.britishColumbiaResearchCredit.contactFax` | null \| string |  | Part 1: the contact person's fax number. |
| `t661.britishColumbiaResearchCredit.contactName` | null \| string |  | Part 1: the contact person's name. |
| `t661.britishColumbiaResearchCredit.contactPhone` | null \| string |  | Part 1: the contact person's telephone number. |
| `t661.britishColumbiaResearchCredit.controlledByExemptPersons` | boolean \| null |  | Part 2: whether the corporation was at any time in the year controlled by persons all or part of whose income was exempt from tax. Yes means the corporation cannot claim. |
| `t661.britishColumbiaResearchCredit.corporationStatus` | null \| string |  | ccpc, ecpc (an eligible Canadian public corporation, for a taxation year beginning on or after December 16, 2024) or other; only an eligible corporation may claim amount F (BC ITA s.98(1)). |
| `t661.britishColumbiaResearchCredit.employeeVentureCapitalCorporation` | boolean \| null |  | Part 2: whether the corporation was at any time in the year an employee venture capital corporation registered under the Employee Investment Act. |
| `t661.britishColumbiaResearchCredit.endedProjectIds` | array |  | SR&ED projects that have ended. A repayment credit's reduction that their qualified expenditures cannot absorb this year reduces nothing and is not carried. |
| `t661.britishColumbiaResearchCredit.endedProjectIds[]` | null \| string |  |  |
| `t661.britishColumbiaResearchCredit.exemptFromTax` | boolean \| null |  | Part 2: whether the corporation was exempt from tax under BC ITA s.27 or federal Part I. Yes means the corporation cannot claim. |
| `t661.britishColumbiaResearchCredit.hasAmalgamationOrWindupTransfer` | boolean \| null |  | Whether a predecessor's unused credit continues on an amalgamation or wind-up (line 530, BC ITA s.101). |
| `t661.britishColumbiaResearchCredit.hasLossRestrictionEvent` | boolean \| null |  | Whether an acquisition of control before this year restricts the credits that originate before it (BC ITA s.99(4)). |
| `t661.britishColumbiaResearchCredit.hasPartnershipAllocations` | boolean \| null |  | Whether the claim includes a credit allocated by a partnership or a partnership recapture (Part 5 amounts a and b). |
| `t661.britishColumbiaResearchCredit.hasRecapture` | boolean \| null |  | Whether property whose cost earned the credit was disposed of or converted to commercial use in the year (Part 10). |
| `t661.britishColumbiaResearchCredit.hasRepayments` | boolean \| null |  | Whether designated assistance that reduced a BC qualified expenditure was repaid in the year (line 370). |
| `t661.britishColumbiaResearchCredit.lossRestrictionEvents` | array |  | Each acquisition of control that restricts this year's use of earlier credits. |
| `t661.britishColumbiaResearchCredit.lossRestrictionEvents[]` | object |  |  |
| `t661.britishColumbiaResearchCredit.lossRestrictionEvents[].businessCarriedOnConfirmed` | boolean \| null |  | Whether the business carried on before the event is carried on for profit or with a reasonable expectation of profit throughout this year (ITA s.127(9.1)(d)). |
| `t661.britishColumbiaResearchCredit.lossRestrictionEvents[].eventDate` | null \| string |  | Date control was acquired (YYYY-MM-DD), before this taxation year. |
| `t661.britishColumbiaResearchCredit.lossRestrictionEvents[].evidenceReference` | null \| string |  | Reference to the acquisition-of-control evidence. |
| `t661.britishColumbiaResearchCredit.lossRestrictionEvents[].id` | null \| string |  | Stable unique identifier for this event. |
| `t661.britishColumbiaResearchCredit.lossRestrictionEvents[].qualifyingIncome` | null \| number \| string |  | This year's income from that business and similar businesses, after the s.111(1)(a) and (d) deductions. |
| `t661.britishColumbiaResearchCredit.noExemptIncomeConfirmed` | boolean \| null |  | Confirm that none of the corporation's income is exempt income or exempt from tax (BC ITA s.97, BC qualified expenditure (f)). |
| `t661.britishColumbiaResearchCredit.openingCapitalShares` | array \| null |  | The part of the opening unused credit earned on shared-use equipment, by year of origin and Schedule 8 property, an empty list for none; required with a positive entered opening. The roll-forward seeds it; a filed or assessed continuity supplies it when blank and must otherwise agree. |
| `t661.britishColumbiaResearchCredit.openingCapitalShares[]` | object |  |  |
| `t661.britishColumbiaResearchCredit.openingCapitalShares[].amount` | null \| number \| string |  | Positive amount stated to cents, within that year of origin's unused balance. |
| `t661.britishColumbiaResearchCredit.openingCapitalShares[].originTaxYearId` | null \| string |  | Identifier of the taxation year of origin, as in the opening balances. |
| `t661.britishColumbiaResearchCredit.openingCapitalShares[].scheduleEightPropertyId` | null \| string |  | Schedule 8 property identifier whose capital cost the credit reduces when applied (ITA s.13(7.1)(f)). |
| `t661.britishColumbiaResearchCredit.openingProjectAssistanceBalances` | array |  | Optional opening assistance balances by expenditure basis. Retain each filed or assessed balance; a newly relevant provincial basis needs an evidenced opening for the known source. Existing federal repayment reductions remain separate. |
| `t661.britishColumbiaResearchCredit.openingProjectAssistanceBalances[]` | object |  |  |
| `t661.britishColumbiaResearchCredit.openingProjectAssistanceBalances[].amount` | null \| number \| string |  | Assistance balance on this basis at the preceding year end, in dollars and cents. An explicit zero proves an exhausted reviewed basis; an absent provincial basis remains unknown. |
| `t661.britishColumbiaResearchCredit.openingProjectAssistanceBalances[].assistanceId` | null \| string |  | Original assistance source identity. |
| `t661.britishColumbiaResearchCredit.openingProjectAssistanceBalances[].basisProgramId` | null \| string |  | federal or the provincial credit program whose unabsorbed balance is carried. |
| `t661.britishColumbiaResearchCredit.openingProjectAssistanceBalances[].originTaxYearEnd` | null \| string |  | Original assistance taxation year end. |
| `t661.britishColumbiaResearchCredit.openingProjectAssistanceBalances[].projectId` | null \| string |  | Original SR&ED project. |
| `t661.britishColumbiaResearchCredit.openingRepaymentReductions` | array |  | Repayment credits' ITA s.127(18) reductions carried from earlier years: the part their own year's British Columbia qualified expenditures of the SR&ED project could not absorb. They reduce the project's qualified expenditures this year. The roll-forward seeds them; a filed or assessed continuity must agree. |
| `t661.britishColumbiaResearchCredit.openingRepaymentReductions[]` | object |  |  |
| `t661.britishColumbiaResearchCredit.openingRepaymentReductions[].amount` | null \| number \| string |  | Positive amount not yet applied, stated to cents. |
| `t661.britishColumbiaResearchCredit.openingRepaymentReductions[].originTaxYearEnd` | null \| string |  | End of the earlier taxation year the repayment credit arose in, in YYYY-MM-DD format. |
| `t661.britishColumbiaResearchCredit.openingRepaymentReductions[].projectId` | null \| string |  | SR&ED project whose later qualified expenditures the reduction reduces. |
| `t661.britishColumbiaResearchCredit.openingRepaymentReductions[].repaymentId` | null \| string |  | Identifier of the repayment whose credit the reduction comes from. |
| `t661.britishColumbiaResearchCredit.openingVintages` | array \| boolean \| null \| number \| object \| string |  | First-year opening of unused British Columbia SR&ED credit by year of origin (programId, originTaxYearId, originTaxYearEnd, remainingTaxationYears, amount); an empty list proves none. Filed or assessed continuity takes precedence and a conflict holds. |
| `t661.britishColumbiaResearchCredit.ownCreditExcludedFromManualAssistanceConfirmed` | boolean \| null |  | Confirm that entered T661 assistance excludes this claim's generated British Columbia credit event and that other assistance is reconciled. |
| `t661.britishColumbiaResearchCredit.partnershipAllocations` | array |  | Each partnership's British Columbia SR&ED credit and recapture allocated to the corporation (BC ITA ss.99.1 and 102.5). |
| `t661.britishColumbiaResearchCredit.partnershipAllocations[]` | object |  |  |
| `t661.britishColumbiaResearchCredit.partnershipAllocations[].creditAllocated` | null \| number \| string |  | Amount a for this partnership: its credit allocated to the corporation, in credit dollars. |
| `t661.britishColumbiaResearchCredit.partnershipAllocations[].evidenceReference` | null \| string |  | Reference to the partnership's allocation statement. |
| `t661.britishColumbiaResearchCredit.partnershipAllocations[].fiscalPeriodEnd` | null \| string |  | End of the partnership's fiscal period ending in this taxation year (YYYY-MM-DD). |
| `t661.britishColumbiaResearchCredit.partnershipAllocations[].id` | null \| string |  | Stable unique identifier for this partnership record. |
| `t661.britishColumbiaResearchCredit.partnershipAllocations[].partnershipName` | null \| string |  | Name of the partnership. |
| `t661.britishColumbiaResearchCredit.partnershipAllocations[].recaptureAllocated` | null \| number \| string |  | Amount b for this partnership: the recaptured credit allocated to the corporation. |
| `t661.britishColumbiaResearchCredit.partnershipAllocations[].specifiedMember` | boolean \| null |  | Whether the corporation is a specified member of the partnership (a limited partner included); a specified member cannot claim. |
| `t661.britishColumbiaResearchCredit.partnershipFilerId` | null \| string |  | Part 1: the partnership's filer identification number when the corporation claims an amount from a partnership. |
| `t661.britishColumbiaResearchCredit.permanentEstablishmentPeriods` | array |  | When the establishment was not there all year: each period of the year with a British Columbia permanent establishment. |
| `t661.britishColumbiaResearchCredit.permanentEstablishmentPeriods[]` | object |  |  |
| `t661.britishColumbiaResearchCredit.permanentEstablishmentPeriods[].end` | null \| string |  | Last day of the period, in YYYY-MM-DD format, inside the taxation year. |
| `t661.britishColumbiaResearchCredit.permanentEstablishmentPeriods[].evidenceReference` | null \| string |  | Reference to the evidence of the establishment during the period. |
| `t661.britishColumbiaResearchCredit.permanentEstablishmentPeriods[].start` | null \| string |  | First day of the period, in YYYY-MM-DD format, inside the taxation year. |
| `t661.britishColumbiaResearchCredit.permanentEstablishmentThroughoutYear` | boolean \| null |  | Whether the corporation had a permanent establishment in British Columbia throughout the year (BC ITA s.97). An expenditure counts only if incurred while it had one. |
| `t661.britishColumbiaResearchCredit.priorYearCapitalCostAssistance` | array |  | The credit on shared-use equipment that the previous return applied, refunded or carried back, by Schedule 8 property; it reduces the property's capital cost this year (ITA s.13(7.1)(f)). The roll-forward seeds it; a filed or assessed continuity must agree. |
| `t661.britishColumbiaResearchCredit.priorYearCapitalCostAssistance[]` | object |  |  |
| `t661.britishColumbiaResearchCredit.priorYearCapitalCostAssistance[].amount` | null \| number \| string |  | Positive amount stated to cents. The government assistance workpaper rows marked T666: post this reduction. |
| `t661.britishColumbiaResearchCredit.priorYearCapitalCostAssistance[].scheduleEightPropertyId` | null \| string |  | Schedule 8 property identifier whose capital cost the amount reduces; each property once. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews` | array |  | Reviewed receipt and book-income evidence for each current or previously established British Columbia proxy-credit assistance event. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[]` | object |  |  |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].assistanceEventId` | null \| string |  | Identity of the computed or authenticated filed British Columbia proxy-credit event being reviewed. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis` | object |  | Confirm reporting-currency amounts and retain each other-currency source amount, its arising day, permitted rate and reconciliation evidence. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.amountsInReportingCurrencyConfirmed` | array \| boolean \| null \| number \| object \| string |  | Amounts in reporting currency confirmed. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions` | array |  | Conversions. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[]` | object |  | Conversions. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].aroseDate` | array \| boolean \| null \| number \| object \| string |  | Arose date. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].denominatorRate` | array \| boolean \| null \| number \| object \| string |  | Denominator rate. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].ministerApprovalRef` | array \| boolean \| null \| number \| object \| string |  | Minister approval ref. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].numeratorRate` | array \| boolean \| null \| number \| object \| string |  | Numerator rate. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].originalAmount` | array \| boolean \| null \| number \| object \| string |  | Original amount. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].path` | array \| boolean \| null \| number \| object \| string |  | Path. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].rateDate` | array \| boolean \| null \| number \| object \| string |  | Rate date. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].sourceCurrency` | array \| boolean \| null \| number \| object \| string |  | Source currency. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].sourceRecordId` | array \| boolean \| null \| number \| object \| string |  | Stable source identity from the shared historical currency input roster; changing the source record requires a new reconciliation. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].spotRateSource` | array \| boolean \| null \| number \| object \| string |  | Spot rate source. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions` | array |  | Historical conversions. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[]` | object |  | Historical conversions. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion` | object |  | Conversion. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.aroseDate` | array \| boolean \| null \| number \| object \| string |  | Arose date. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.denominatorRate` | array \| boolean \| null \| number \| object \| string |  | Denominator rate. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.ministerApprovalRef` | array \| boolean \| null \| number \| object \| string |  | Minister approval ref. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.numeratorRate` | array \| boolean \| null \| number \| object \| string |  | Numerator rate. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.originalAmount` | array \| boolean \| null \| number \| object \| string |  | Original amount. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.path` | array \| boolean \| null \| number \| object \| string |  | Path. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.rateDate` | array \| boolean \| null \| number \| object \| string |  | Rate date. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.sourceCurrency` | array \| boolean \| null \| number \| object \| string |  | Source currency. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.sourceRecordId` | array \| boolean \| null \| number \| object \| string |  | Stable source identity from the shared historical currency input roster; changing the source record requires a new reconciliation. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.spotRateSource` | array \| boolean \| null \| number \| object \| string |  | Spot rate source. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].filingReference` | array \| boolean \| null \| number \| object \| string |  | Filing reference. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].reportingCurrency` | array \| boolean \| null \| number \| object \| string |  | Reporting currency. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currencyBasis.reportingCurrency` | array \| boolean \| null \| number \| object \| string |  | Reporting currency. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currentYearBookIncomeIncludedInTaxIncomeConfirmed` | boolean \| null |  | Confirm that the book income amount is included in net income for tax purposes. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currentYearIncomeIncludedInBooks` | null \| number \| string |  | Amount of this event included in current-year accounting income, including accruals; used to avoid a duplicate Schedule 1 inclusion. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].evidenceReference` | null \| string |  | Reference to the receipt and accounting-income reconciliation for this event. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].receipts` | array |  | Current-period receipts or applications attributable to the proxy portion of the credit, with distinct retained receipt identities. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].receiptsReviewed` | boolean \| null |  | Confirm all receipts and applications of this event in the current period have been reviewed, including an explicit empty receipt list. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].receipts[]` | object |  |  |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].receipts[].amount` | null \| number \| string |  | Positive amount attributable to the proxy portion of this credit, stated to cents. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].receipts[].evidenceReference` | null \| string |  | Reference to retained evidence establishing the proxy-attributable receipt amount and date. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].receipts[].id` | null \| string |  | Stable unique identity of this receipt. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].receipts[].receiptKind` | null \| string |  | Evidence-backed receipt type: refund, application or payment. |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].receipts[].receivedDate` | null \| string |  | Actual receipt or application date, in YYYY-MM-DD format. |
| `t661.britishColumbiaResearchCredit.recaptureProperties` | array |  | Part 10: each disposition or conversion of property whose cost earned the credit. |
| `t661.britishColumbiaResearchCredit.recaptureProperties[]` | object |  |  |
| `t661.britishColumbiaResearchCredit.recaptureProperties[].acquisitionTaxYearEnd` | null \| string |  | End of the taxation year in which the property was acquired (YYYY-MM-DD). |
| `t661.britishColumbiaResearchCredit.recaptureProperties[].creditAttributable` | null \| number \| string |  | Column AA (line 700): the credit attributable to the property. |
| `t661.britishColumbiaResearchCredit.recaptureProperties[].eventDate` | null \| string |  | Date of the disposition or conversion, within this taxation year (YYYY-MM-DD). |
| `t661.britishColumbiaResearchCredit.recaptureProperties[].eventKind` | null \| string |  | arm_length_disposition, non_arm_length_disposition or conversion_to_commercial_use. |
| `t661.britishColumbiaResearchCredit.recaptureProperties[].evidenceReference` | null \| string |  | Reference to the disposition or conversion evidence and the original credit computation. |
| `t661.britishColumbiaResearchCredit.recaptureProperties[].id` | null \| string |  | Stable unique identifier for this property. |
| `t661.britishColumbiaResearchCredit.recaptureProperties[].originalRate` | null \| number \| string |  | The credit rate applied when the property was acquired, as a fraction (0.10 for 10%). |
| `t661.britishColumbiaResearchCredit.recaptureProperties[].proceedsOrFairMarketValue` | null \| number \| string |  | Proceeds of disposition for an arm's length sale, or fair market value in any other case. |
| `t661.britishColumbiaResearchCredit.recaptureProperties[].propertyDescription` | null \| string |  | Description of the property. |
| `t661.britishColumbiaResearchCredit.recaptureProperties[].propertyKind` | null \| string |  | For the corporation's own property only: ordinary, incorporating_property, first_term_shared_use or second_term_shared_use; the particular shared-use equipment uses 25% or 50% of the proceeds or value (BC ITA s.102.1(2.1)). Not read for a non_arm_length_purchaser, whose recapture uses the whole proceeds or value (s.102.3(2)(b)). |
| `t661.britishColumbiaResearchCredit.recaptureProperties[].qualifyingRelatedTransfer` | boolean \| null |  | For a non-arm's length disposition: whether the purchaser acquired the property in s.102.2 circumstances, which defers the recapture to the purchaser. |
| `t661.britishColumbiaResearchCredit.recaptureProperties[].relatedTransferEvidenceReference` | null \| string |  | Reference to the evidence of the s.102.2 transfer. |
| `t661.britishColumbiaResearchCredit.recaptureProperties[].taxationYearsBack` | null \| number \| string |  | Number of taxation years, short years included, from the acquisition year to this year (0 to 10). |
| `t661.britishColumbiaResearchCredit.recaptureProperties[].userBasis` | null \| string |  | own for property the corporation acquired (s.102.1), or non_arm_length_purchaser for property acquired in s.102.2 circumstances from its original user (s.102.3). |
| `t661.britishColumbiaResearchCredit.refundableClaim` | null \| number \| string |  | Amount F: the refundable claim for Schedule 5 line 674, between nil and amount E (10% of the lesser of line 380 and the federal expenditure limit). Never assumed; enter 0 to claim none. |
| `t661.britishColumbiaResearchCredit.renounce` | boolean \| null |  | Part 6: whether the corporation renounces part of the year's credit under BC ITA s.100(1). |
| `t661.britishColumbiaResearchCredit.renouncedAmount` | null \| number \| string |  | Amount Q: the renounced credit, no more than amount I minus amount c. Nil when the corporation does not renounce. |
| `t661.britishColumbiaResearchCredit.repayments` | array |  | Line 370: each repayment, or deemed repayment under ITA s.127(10.8), of designated assistance that reduced a BC qualified expenditure. |
| `t661.britishColumbiaResearchCredit.repayments[]` | object |  |  |
| `t661.britishColumbiaResearchCredit.repayments[].amount` | null \| number \| string |  | Positive amount repaid. |
| `t661.britishColumbiaResearchCredit.repayments[].assistanceEventId` | null \| string |  | Identity of the original assistance whose reduction the repayment restores; one repayment record per original reduction. |
| `t661.britishColumbiaResearchCredit.repayments[].deemedUnderS127_10_8` | boolean \| null |  | Whether the amount is deemed repaid under ITA s.127(10.8). |
| `t661.britishColumbiaResearchCredit.repayments[].evidenceReference` | null \| string |  | Reference to the repayment evidence. |
| `t661.britishColumbiaResearchCredit.repayments[].id` | null \| string |  | Stable unique identifier for this repayment record. |
| `t661.britishColumbiaResearchCredit.repayments[].originalTaxYearEnd` | null \| string |  | End of the taxation year whose BC qualified expenditure the assistance reduced (YYYY-MM-DD). |
| `t661.britishColumbiaResearchCredit.repayments[].projectId` | null \| string |  | SR&ED project of that expenditure; the credit reduces the project's British Columbia qualified expenditures (ITA s.127(18)). |
| `t661.britishColumbiaResearchCredit.repayments[].reducedBcQualifiedExpenditureConfirmed` | boolean \| null |  | Confirm that the assistance reduced a BC qualified expenditure in that year. |
| `t661.britishColumbiaResearchCredit.repayments[].reducedExpenditureKind` | null \| string |  | Federal character of the expenditure the repaid assistance reduced: pool_expenditure (ITA s.37(1)(a) or (b)), prescribed_proxy_amount or shared_use_equipment. It decides the federal assistance of the credit on the repayment. |
| `t661.britishColumbiaResearchCredit.repayments[].repaymentDate` | null \| string |  | Date of the repayment within this taxation year (YYYY-MM-DD); not needed for a deemed repayment. |
| `t661.britishColumbiaResearchCredit.repayments[].scheduleEightPropertyId` | null \| string |  | Shared-use equipment only: Schedule 8 property identifier whose capital cost the credit reduces (ITA s.13(7.1)(f)). |
| `t661.britishColumbiaResearchCredit.sharedUseEquipmentProperties` | array |  | The Schedule 8 property behind each British Columbia shared-use equipment row of the attribution (T661 line 504); the credit on it reduces that property's capital cost once received (ITA s.13(7.1)(f)). |
| `t661.britishColumbiaResearchCredit.sharedUseEquipmentProperties[]` | object |  |  |
| `t661.britishColumbiaResearchCredit.sharedUseEquipmentProperties[].evidenceReference` | null \| string |  | Reference to the evidence linking the expenditure to the property. |
| `t661.britishColumbiaResearchCredit.sharedUseEquipmentProperties[].expenditureId` | null \| string |  | Identifier of the shared-use equipment allocation row; one record per row. |
| `t661.britishColumbiaResearchCredit.sharedUseEquipmentProperties[].scheduleEightPropertyId` | null \| string |  | Schedule 8 property identifier of the equipment. |
| `t661.britishColumbiaResearchCredit.smallBusinessVentureCapitalCorporation` | boolean \| null |  | Part 2: whether the corporation was at any time in the year a small business venture capital corporation registered under the Small Business Venture Capital Act. |
| `t661.britishColumbiaResearchCredit.transferredVintages` | array |  | Line 530: each predecessor balance by year of origin, keeping its own origin and remaining taxation years. |
| `t661.britishColumbiaResearchCredit.transferredVintages[]` | object |  |  |
| `t661.britishColumbiaResearchCredit.transferredVintages[].amount` | null \| number \| string |  | The unused balance continued. |
| `t661.britishColumbiaResearchCredit.transferredVintages[].capitalShares` | array \| null |  | The part of this balance earned on shared-use equipment, by Schedule 8 property; an empty list for none. The property passes to the successor, whose capital cost the credit reduces when applied (ITA s.13(7.1)(f)). |
| `t661.britishColumbiaResearchCredit.transferredVintages[].capitalShares[]` | object |  |  |
| `t661.britishColumbiaResearchCredit.transferredVintages[].capitalShares[].amount` | null \| number \| string |  | Positive amount stated to cents, within the balance. |
| `t661.britishColumbiaResearchCredit.transferredVintages[].capitalShares[].scheduleEightPropertyId` | null \| string |  | Schedule 8 property identifier; each property once. |
| `t661.britishColumbiaResearchCredit.transferredVintages[].evidenceReference` | null \| string |  | Reference to the predecessor's filed balance and the transaction evidence. |
| `t661.britishColumbiaResearchCredit.transferredVintages[].originTaxYearEnd` | null \| string |  | End of the predecessor's year of origin (YYYY-MM-DD). |
| `t661.britishColumbiaResearchCredit.transferredVintages[].originTaxYearId` | null \| string |  | Identity of the predecessor's year of origin. |
| `t661.britishColumbiaResearchCredit.transferredVintages[].predecessorBusinessNumber` | null \| string |  | Business number of the predecessor or subsidiary. |
| `t661.britishColumbiaResearchCredit.transferredVintages[].remainingTaxationYears` | null \| number \| string |  | Taxation years the balance can still be claimed, 1 to 10, counted through the predecessor's actual years. |
| `t661.britishColumbiaResearchCredit.transferredVintages[].transactionDate` | null \| string |  | Date of the amalgamation or wind-up (YYYY-MM-DD). |
| `t661.britishColumbiaResearchCredit.transferredVintages[].transactionKind` | null \| string |  | amalgamation (ITA s.87(1)) or windup (ITA s.88(1)). |
| `t661.businessNumber` | null \| string |  | 9-digit BN or 15-char RC account. |
| `t661.contractPaymentsReceivedForQualifiedExpenditures` | null \| number \| string |  |  |
| `t661.contractPaymentsReceivedForQualifiedExpendituresRelatingToCapital` | null \| number \| string |  | The capital-expenditure limb of contract payments received for qualified expenditures. Send it with the current limb; an unattributed total blocks the claim. |
| `t661.contractPaymentsReceivedForQualifiedExpendituresRelatingToCurrent` | null \| number \| string |  | The current-expenditure limb of contract payments received for qualified expenditures. Send it with the capital limb; an unattributed total blocks the claim. |
| `t661.corporationName` | null \| string |  |  |
| `t661.externalProxyAssistance` | null \| object |  | External assistance exclusively attributable to proxy overhead. It reduces qualified expenditure at 513/515/517, never the section 37 pool; review receipt-year income separately. |
| `t661.externalProxyAssistance.events` | array |  | Events. |
| `t661.externalProxyAssistance.events[]` | object |  | Events. |
| `t661.externalProxyAssistance.events[].amount` | null \| number \| string |  | Amount. |
| `t661.externalProxyAssistance.events[].amountsCurrency` | null \| string |  | Amounts currency. |
| `t661.externalProxyAssistance.events[].evidenceReference` | null \| string |  | Evidence reference. |
| `t661.externalProxyAssistance.events[].id` | null \| string |  | Id. |
| `t661.externalProxyAssistance.events[].incomeAlreadyRecorded` | boolean \| null |  | Income already recorded. |
| `t661.externalProxyAssistance.events[].originalAssistanceAmount` | null \| number \| string |  | Original assistance amount. |
| `t661.externalProxyAssistance.events[].priorIncomeEventId` | null \| string |  | Prior income event id. |
| `t661.externalProxyAssistance.events[].priorQualifiedReductions` | null \| number \| string |  | Prior qualified reductions. |
| `t661.externalProxyAssistance.events[].proxyOnlyConfirmed` | boolean \| null |  | Proxy only confirmed. |
| `t661.externalProxyAssistance.events[].reductionKey` | null \| string |  | Qualified-assistance class: 429-current for provincial government, 431-current for other government, or 432-current for non-government assistance. |
| `t661.externalProxyAssistance.proxyIncomeReviews` | array |  | Proxy income reviews. |
| `t661.externalProxyAssistance.proxyIncomeReviews[]` | object |  | Proxy income reviews. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].assistanceEventId` | null \| string |  | Assistance event id. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis` | object |  | Confirm reporting-currency amounts and retain each other-currency source amount, its arising day, permitted rate and reconciliation evidence. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.amountsInReportingCurrencyConfirmed` | array \| boolean \| null \| number \| object \| string |  | Amounts in reporting currency confirmed. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.conversions` | array |  | Conversions. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.conversions[]` | object |  | Conversions. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.conversions[].aroseDate` | array \| boolean \| null \| number \| object \| string |  | Arose date. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.conversions[].denominatorRate` | array \| boolean \| null \| number \| object \| string |  | Denominator rate. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.conversions[].evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.conversions[].ministerApprovalRef` | array \| boolean \| null \| number \| object \| string |  | Minister approval ref. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.conversions[].numeratorRate` | array \| boolean \| null \| number \| object \| string |  | Numerator rate. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.conversions[].originalAmount` | array \| boolean \| null \| number \| object \| string |  | Original amount. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.conversions[].path` | array \| boolean \| null \| number \| object \| string |  | Path. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.conversions[].rateDate` | array \| boolean \| null \| number \| object \| string |  | Rate date. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.conversions[].sourceCurrency` | array \| boolean \| null \| number \| object \| string |  | Source currency. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.conversions[].sourceRecordId` | array \| boolean \| null \| number \| object \| string |  | Stable source identity from the shared historical currency input roster; changing the source record requires a new reconciliation. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.conversions[].spotRateSource` | array \| boolean \| null \| number \| object \| string |  | Spot rate source. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.historicalConversions` | array |  | Historical conversions. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.historicalConversions[]` | object |  | Historical conversions. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion` | object |  | Conversion. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.aroseDate` | array \| boolean \| null \| number \| object \| string |  | Arose date. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.denominatorRate` | array \| boolean \| null \| number \| object \| string |  | Denominator rate. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.ministerApprovalRef` | array \| boolean \| null \| number \| object \| string |  | Minister approval ref. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.numeratorRate` | array \| boolean \| null \| number \| object \| string |  | Numerator rate. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.originalAmount` | array \| boolean \| null \| number \| object \| string |  | Original amount. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.path` | array \| boolean \| null \| number \| object \| string |  | Path. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.rateDate` | array \| boolean \| null \| number \| object \| string |  | Rate date. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.sourceCurrency` | array \| boolean \| null \| number \| object \| string |  | Source currency. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.sourceRecordId` | array \| boolean \| null \| number \| object \| string |  | Stable source identity from the shared historical currency input roster; changing the source record requires a new reconciliation. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.spotRateSource` | array \| boolean \| null \| number \| object \| string |  | Spot rate source. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.historicalConversions[].filingReference` | array \| boolean \| null \| number \| object \| string |  | Filing reference. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.historicalConversions[].reportingCurrency` | array \| boolean \| null \| number \| object \| string |  | Reporting currency. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currencyBasis.reportingCurrency` | array \| boolean \| null \| number \| object \| string |  | Reporting currency. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currentYearBookIncomeIncludedInTaxIncomeConfirmed` | boolean \| null |  | Current year book income included in tax income confirmed. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currentYearIncomeIncludedInBooks` | null \| number \| string |  | Current year income included in books. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].evidenceReference` | null \| string |  | Evidence reference. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].receipts` | array |  | Receipts. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].receiptsReviewed` | boolean \| null |  | Receipts reviewed. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].receipts[]` | object |  | Receipts. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].receipts[].amount` | null \| number \| string |  | Amount. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].receipts[].evidenceReference` | null \| string |  | Evidence reference. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].receipts[].id` | null \| string |  | Id. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].receipts[].receiptKind` | null \| string |  | Receipt kind. |
| `t661.externalProxyAssistance.proxyIncomeReviews[].receipts[].receivedDate` | null \| string |  | Received date. |
| `t661.leaseCostExpenditureDate` | null \| string |  | Exact expenditure date proving the restored lease window. |
| `t661.leaseCostIsGeneralPurposeOfficeEquipmentOrFurniture` | boolean \| null |  | General-purpose office equipment or furniture is excluded. |
| `t661.line100FinancialContactPerson` | null \| string |  | Part 1 box 100: the person the CRA contacts about the claim's financial information. A blank box holds the claim for filing, because the form's information is prescribed information under ITA 37(11)(a). |
| `t661.line105FinancialContactTelephone` | null \| string |  | Part 1 box 105: telephone number of the box 100 contact, with any extension. A blank box holds the claim for filing. |
| `t661.line115TechnicalContactPerson` | null \| string |  | Part 1 box 115: the person the CRA contacts about the claim's technical information. A blank box holds the claim for filing. |
| `t661.line120TechnicalContactTelephone` | null \| string |  | Part 1 box 120: telephone number of the box 115 contact, with any extension. A blank box holds the claim for filing. |
| `t661.line165AuthorizedSigningOfficerName` | null \| string |  | Part 10 box 165: name of the authorized signing officer who certifies the form. A blank box holds the return at transmission. |
| `t661.line300SalariesDirectlyEngaged` | null \| number \| string |  | T661 line 300 face amount, already excluding the line-315 unpaid memo. |
| `t661.line305SalariesSpecified` | null \| number \| string |  | T661 line 305 face amount after applicable limits and after excluding the line-315 unpaid memo. |
| `t661.line307ForeignSalaryEligibilityAttested` | boolean \| null |  | s.37(1.5) + s.37(9)(b) — is the line 307 salary eligible? The employee must have been resident in Canada when the work was performed, the work must support SR&ED carried on in Canada, and the taxpayer must reasonably believe the salary is NOT subject to foreign income or profits tax. null and false both exclude the amount. Admitted amounts are further capped at 10% of Canadian SR&ED salary (lines 300 + 305). |
| `t661.line307Nature` | null \| string |  | What is the line 307 amount? Only "foreign_salary" is admissible — s.37(1.4)/(1.5) deems SALARY OR WAGES paid to an employee of the taxpayer who was resident in Canada, for SR&ED carried on outside Canada in support of SR&ED carried on IN Canada, to have been made in Canada. A non-arm's-length CONTRACT payment belongs on line 350 instead. Anything but "foreign_salary" excludes the amount from both the s.37 deduction and the ITC base. |
| `t661.line307SalariesNAL` | null \| number \| string |  | Line 307: permissible foreign SR&ED salary after the aggregate limit; already excludes the line-315 unpaid memo. |
| `t661.line309SalariesSpecifiedOutsideCanada` | null \| number \| string |  | Line 309: permissible specified-employee foreign SR&ED salary after applicable limits; already excludes the line-315 unpaid memo. |
| `t661.line310PriorUnpaidSalariesPaidThisYear` | null \| number \| string |  | Line 310: prior-year unpaid salary paid in this tax year. |
| `t661.line315CurrentYearUnpaidSalaries` | null \| number \| string |  | Line 315 disclosure memo: current salary unpaid 180 days after year end. T4088 requires this amount to be excluded already from lines 300-309 and 360, so the engine never subtracts it again from line 380. |
| `t661.line320MaterialsConsumed` | null \| number \| string |  |  |
| `t661.line325MaterialsTransformed` | null \| number \| string |  |  |
| `t661.line340ContractPaymentsAL` | null \| number \| string |  |  |
| `t661.line345ContractPaymentsNAL` | null \| number \| string |  |  |
| `t661.line350LeaseCostsAllOrSubstantiallyAll` | null \| number \| string |  | Line 350: lease costs used 90% or more for SR&ED. |
| `t661.line355LeaseCostsPrimarily` | null \| number \| string |  | Line 355: the 50% proxy-method amount for lease use above 50% and below 90%. |
| `t661.line360OverheadTraditional` | null \| number \| string |  | Traditional-method overhead, printed at line 360. |
| `t661.line370ThirdPartyPayments` | null \| number \| string |  |  |
| `t661.line390CapitalAvailableForUse` | boolean \| null |  |  |
| `t661.line390CapitalExpenditureAcquisitionDate` | null \| string |  |  |
| `t661.line390CapitalExpenditurePart6BRows` | array \| null |  | T661 Part 6B property ledger; boxes 780/782/786 break line 390 down by property. |
| `t661.line390CapitalExpenditurePart6BRows[]` | object |  |  |
| `t661.line390CapitalExpenditurePart6BRows[].acquisitionDate` | null \| string |  | Acquisition date (YYYY-MM-DD); box 780 only reaches property acquired after December 15, 2024. |
| `t661.line390CapitalExpenditurePart6BRows[].adjustedSellingCostToSupplier` | null \| number \| string |  | The supplier's adjusted selling cost of the property. |
| `t661.line390CapitalExpenditurePart6BRows[].availableForUseDate` | null \| string |  | Date the property is considered available for use under the Act. |
| `t661.line390CapitalExpenditurePart6BRows[].capitalExpenditureAmount` | null \| number \| string |  | Part 6B box 782: the capital expenditure amount for this property. |
| `t661.line390CapitalExpenditurePart6BRows[].expenditureIncurredDate` | null \| string |  | Actual expenditure date, before the s.37(1.2) available-for-use deferral. |
| `t661.line390CapitalExpenditurePart6BRows[].nonArmsLengthSupplier` | boolean \| null |  | Was the property bought from a supplier the corporation does not deal with at arm's length? |
| `t661.line390CapitalExpenditurePart6BRows[].projectNumbers` | null \| string |  | Part 6B box 786: the SR&ED project numbers this property was used in. |
| `t661.line390CapitalExpenditurePart6BRows[].propertyName` | null \| string |  | Part 6B box 780: name of the capital property acquired after December 15, 2024 that was used for SR&ED. |
| `t661.line390CapitalExpenditures` | null \| number \| string |  |  |
| `t661.line390CapitalIsDepreciablePropertyNotLand` | boolean \| null |  |  |
| `t661.line390CapitalTimingReviewed` | boolean \| null |  | Timing review of capital expenditures beyond the twenty printed rows. |
| `t661.line429ProvincialGovernmentAssistance` | null \| number \| string |  |  |
| `t661.line429ProvincialGovernmentAssistanceRelatingToCapital` | null \| number \| string |  | The capital-expenditure limb of the line 429 government assistance reduction. Send it with the current limb: the engine will not guess a split, and an unattributed total blocks the claim. |
| `t661.line429ProvincialGovernmentAssistanceRelatingToCurrent` | null \| number \| string |  | The current-expenditure limb of the line 429 government assistance reduction. Send it with the capital limb: the engine will not guess a split, and an unattributed total blocks the claim. |
| `t661.line431OtherGovernmentAssistance` | null \| number \| string |  |  |
| `t661.line431OtherGovernmentAssistanceRelatingToCapital` | null \| number \| string |  | The capital-expenditure limb of the line 431 other-government assistance reduction. Send it with the current limb; an unattributed total blocks the claim. |
| `t661.line431OtherGovernmentAssistanceRelatingToCurrent` | null \| number \| string |  | The current-expenditure limb of the line 431 other-government assistance reduction. Send it with the capital limb; an unattributed total blocks the claim. |
| `t661.line432NonGovernmentAssistance` | null \| number \| string |  |  |
| `t661.line432NonGovernmentAssistanceRelatingToCapital` | null \| number \| string |  | The capital-expenditure limb of the line 432 non-government assistance reduction. Send it with the current limb; an unattributed total blocks the claim. |
| `t661.line432NonGovernmentAssistanceRelatingToCurrent` | null \| number \| string |  | The current-expenditure limb of the line 432 non-government assistance reduction. Send it with the capital limb; an unattributed total blocks the claim. |
| `t661.line435PriorYearItcApplied` | null \| number \| string |  | s.37(1)(e) — prior-year SR&ED ITC deducted under s.127(5) (or refunded) attributable to the proxy amount / current-nature qualified expenditures. Reduces the pool. The engine warns when an opening pool exists and this is unset. |
| `t661.line440SaleCapitalAssetsAndOtherDeductions` | null \| number \| string |  | Line 440 — sale of SR&ED capital assets and other deductions (e.g. proceeds on a disposition of SR&ED property that reduce the pool). Blank is not nil: enter 0 to confirm no such disposition occurred. |
| `t661.line445AssistanceRepayments` | null \| number \| string |  | Line 445 — repayments of government assistance, non-government assistance and contract payments. s.37(1)(c) adds them to the pool, so a blank UNDERSTATES the pool and the s.37 deduction. |
| `t661.line450OpeningPool` | null \| number \| string |  | Line 450: opening pool = prior-year line 470. |
| `t661.line452PoolTransferOnAmalgamationOrWindUp` | null \| number \| string |  | Line 452 — SR&ED pool transferred IN on an amalgamation or the wind-up of a subsidiary. ITA 87(2)(l) deems the new corporation "the same corporation as, and a continuation of, each predecessor corporation" for the purposes of section 37, and 88(1)(e.2) applies paragraphs 87(2)(g) to (l) to a winding-up. Pool ADDITION — a blank understates the pool and the s.37 deduction. |
| `t661.line453PriorYearItcRecaptured` | null \| number \| string |  | Form T661 Part E item (26) line 453 — SR&ED ITC recaptured in a preceding year, which ITA 37(1)(c.2) adds back to the pool. That is the prior year's Schedule 31 corporate recapture amounts 17A + 17B; amount 17C is partnership-level and does not enter the corporate partner's next-year pool. Absent does NOT mean nil: where an opening pool or a prior-year continuity exists, a blank blocks the claim at error severity rather than filing an understated pool. An explicit 0 is a valid affirmative answer. |
| `t661.line453PriorYearItcRecapturedConfirmed` | boolean \| null |  | Affirm only when a deliberately supported line-453 entry differs from the authenticated prior filed Schedule 31 amounts 17A + 17B. Blank/No leaves the authenticated amount authoritative. This is not carried forward. |
| `t661.line460ClaimFullPool` | boolean \| null |  | Elects to deduct the maximum available ITA s.37(1) pool on printed line 460 instead of naming an amount in line460DeductionClaimed. Only the JSON boolean true is an election. |
| `t661.line460DeductionClaimed` | null \| number \| string |  | Line 460: deduction claimed this year. |
| `t661.line500PriorYearUnpaidAmountsPaid` | null \| number \| string |  | Line 500 — payment in this year of PRIOR years' unpaid amounts, other than salary or wages (s.127(26)(b) deems them incurred when paid). |
| `t661.line502ProxyAmount` | null \| number \| string |  | Prescribed proxy amount, printed at line 502. |
| `t661.line504SUEPart6CRows` | array \| null |  | T661 Part 6C property ledger; boxes 788-796 own line 504. |
| `t661.line504SUEPart6CRows[]` | object |  |  |
| `t661.line504SUEPart6CRows[].adjustedCapitalCostAfterS127_11_6` | null \| number \| string |  |  |
| `t661.line504SUEPart6CRows[].availableForUse` | boolean \| null |  |  |
| `t661.line504SUEPart6CRows[].availableForUseDate` | null \| string |  | Acquisition is deferred until this date under s.127(11.2). |
| `t661.line504SUEPart6CRows[].depreciableNotPrescribed` | boolean \| null |  |  |
| `t661.line504SUEPart6CRows[].firstTermQualified` | boolean \| null |  | Required for term 2: the property qualified during the first period. |
| `t661.line504SUEPart6CRows[].notGeneralPurposeOfficeEquipmentOrFurniture` | boolean \| null |  |  |
| `t661.line504SUEPart6CRows[].projectNumbers` | null \| string |  | Part 6C box 796. |
| `t661.line504SUEPart6CRows[].propertyName` | null \| string |  | Part 6C box 788. |
| `t661.line504SUEPart6CRows[].purchaseDate` | null \| string |  | Part 6C box 790 (YYYY-MM-DD). |
| `t661.line504SUEPart6CRows[].qualifyingAmount25Percent` | null \| number \| string |  | Part 6C box 792: 25% of adjusted capital cost. |
| `t661.line504SUEPart6CRows[].term` | null \| number |  | Part 6C box 794. |
| `t661.line504SUEPart6CRows[].usedPrimarilyForSredInCanada` | boolean \| null |  |  |
| `t661.line504SharedUseEquipmentCapital` | null \| number \| string |  | T661 line 504 — restored shared-use-equipment capital QSE. |
| `t661.line508QualifiedExpendituresTransferredIn` | null \| number \| string |  | Line 508 — qualified expenditures transferred TO the corporation under a s.127(13) agreement (Form T1146). Element B. |
| `t661.line508TransferAgreementAmount` | null \| number \| string |  | s.127(13)(a) — "the amount specified in the agreement" (Form T1146). |
| `t661.line508TransferPrescribedFormFiled` | boolean \| null |  | Element B condition — has the prescribed form been filed with the Minister "by the day that is 12 months after the taxpayer's filing-due date for the year"? Until true the whole transferred-in amount is excluded from the qualified-expenditure base. |
| `t661.line508TransferorAggregateAllocatedToAllTransferees` | null \| number \| string |  | s.127(13) closing words — the total the transferor specified across ALL its s.127(13) agreements for the year. Where it exceeds the but-for pool the least-of amount for EVERY such agreement, this one included, is deemed nil. |
| `t661.line508TransferorArmsLengthEquivalentAmount` | null \| number \| string |  | s.127(13)(c) — the total of the amounts that, if the transferor were dealing at arm's length with the transferee, would be contract payments paid within 180 days of the transferor's year end. |
| `t661.line508TransferorButForQualifiedExpenditurePool` | null \| number \| string |  | s.127(13)(b) — "the amount that but for the agreement would be the transferor's SR&ED qualified expenditure pool at the end of the particular year". |
| `t661.line510QualifiedExpendituresTransferredInCapital` | null \| number \| string |  | T661 line 510 — capital QSE transferred to the corporation. |
| `t661.line520UnpaidCurrentExpendituresAtDay180` | null \| number \| string |  | Line 520 — non-salary current SR&ED expenditures unpaid on the 180th day after the year end. Clamped to the non-salary qualified-expenditure base; enter contract and third-party components at their 80% qualified value. |
| `t661.line538AssistanceAllocatedToYou` | null \| number \| string |  | Line 538: current-column assistance a non-arm's-length person allocated to the corporation on Form T1145 (ITA 127(20)). It reduces qualified expenditures for the investment tax credit only, not the section 37 pool. Absent means nil. |
| `t661.line540AssistanceAllocatedToYouCapital` | null \| number \| string |  | Line 540: capital-column assistance a non-arm's-length person allocated to the corporation on Form T1145 (ITA 127(20)). It reduces qualified expenditures for the investment tax credit only, not the section 37 pool. Absent means nil. |
| `t661.line544QualifiedExpendituresTransferredOut` | null \| number \| string |  | Line 544: current qualified expenditures transferred to another person under the agreement recorded on Form T1146. |
| `t661.line546QualifiedExpendituresTransferredOutCapital` | null \| number \| string |  | The capital slice of qualified expenditures transferred out under an ITA s.127(13) agreement, form line 546. Send 0 to confirm none, because leaving the key absent is not an answer. |
| `t661.line558QSECapital` | null \| number \| string |  | Line 558: total qualified SR&ED capital expenditures for investment tax credit purposes, calculated in Part 4 from line 512 less the applicable capital deductions on lines 514 through 546. |
| `t661.line558QSECapitalAcquiredAfter20241215` | boolean \| null |  | s.37(1)(b)(ii) — was the property acquired AFTER 2024-12-15? |
| `t661.line558QSECapitalAvailableForUse` | boolean \| null |  | s.37(1.2) — has the property become AVAILABLE FOR USE? Capital expenditure is not deductible before then. |
| `t661.line558QSECapitalBuildingHasLargerParticles` | boolean \| null |  | Reg 2903 — are there any particles larger than the selected diameter? Only an explicit false can meet the definition. |
| `t661.line558QSECapitalBuildingMaxDisplacementMicrometres` | null \| number \| string |  | Reg 2903 — maximum working-area displacement in any direction, µm. |
| `t661.line558QSECapitalBuildingParticleDiameterMicrometres` | null \| number \| string |  | Reg 2903 selected particle-size alternative: 0.1, 0.2, 0.3 or 0.5 µm. |
| `t661.line558QSECapitalBuildingParticlesPer0028CubicMetre` | null \| number \| string |  | Reg 2903 particle count at/below the selected diameter per 0.028 m³. |
| `t661.line558QSECapitalIntendedAllOrSubstantiallyAllSredUse` | boolean \| null |  | Reg 2902(b)(i)(B) — at the time of acquisition, was it intended that the premises, facilities or equipment be used during all or substantially all of its operating time over its expected useful life, or that all or substantially all of its value be consumed, in the prosecution of SR&ED in Canada? (Shared-use-equipment under (b)(i)(A) is the form's separate lines 504/510 track, not line 558.) |
| `t661.line558QSECapitalIsBuildingOrBuildingLeasehold` | boolean \| null |  | ITA 37(8)(e)(i) — is the property a building or a leasehold interest in a building? If yes, only a Reg 2903 special-purpose building can remain eligible. |
| `t661.line558QSECapitalIsDepreciablePropertyNotLand` | boolean \| null |  | s.37(1)(b)(ii) — is the property DEPRECIABLE property (and not land, or a leasehold interest in land)? |
| `t661.line558QSECapitalNotPreviouslyUsedProperty` | boolean \| null |  | Reg 2902(b)(iii) — was the property NOT used, and not acquired for use or lease, for any purpose whatever, before the corporation acquired it? Used property is always a prescribed expenditure. |
| `t661.line558QSECapitalNotQualifiedProperty` | boolean \| null |  | Reg 2902(b)(ii) — is the property something OTHER than "qualified property" as defined in s.127(9)? Property earning the regular ITC cannot also enter the SR&ED base. |
| `t661.line560RepaymentsAssistanceContractPayments` | null \| number \| string |  | Line 560: repayments added to the line-559 qualified-expenditure subtotal. |
| `t661.manitobaResearchCredit` | null \| object |  | Manitoba Schedule 380 claim answers, institution and contract-payment reviews, dedicated capital property, partnership and trust shares, repayments, predecessor credits, renunciation, opening balances with their capital shares and carried repayment reductions, the credit received on depreciable property, election and carryback requests. The Manitoba base is the Manitoba-located part of the shared work-location attribution plus dedicated capital outside T661; the engine derives the credit, its federal assistance and its Part I settlement. Shared-use equipment remains held. |
| `t661.manitobaResearchCredit.carrybackRequests` | array |  | Current-year credit to apply to the three preceding taxation years. |
| `t661.manitobaResearchCredit.carrybackRequests[]` | object |  |  |
| `t661.manitobaResearchCredit.carrybackRequests[].amount` | null \| number \| string |  | Positive amount to apply to that year. |
| `t661.manitobaResearchCredit.carrybackRequests[].targetTaxYearId` | null \| string |  | Identifier of the preceding taxation year. |
| `t661.manitobaResearchCredit.claim` | boolean \| null |  | Whether the corporation claims the Manitoba research and development tax credit. An explicit false confirms no claim; Manitoba-located expenditures still need the claim or a renunciation. |
| `t661.manitobaResearchCredit.claimElection` | null \| number \| string |  | Non-refundable claim (line 160) when less than the maximum; leave blank to claim the lesser of the credit available and Manitoba tax otherwise payable. |
| `t661.manitobaResearchCredit.claimFiledDate` | null \| string |  | Date the complete Schedule 380 information was filed with the return, in YYYY-MM-DD format. Retain delivery evidence. |
| `t661.manitobaResearchCredit.claimFilingEvidenceReference` | null \| string |  | Reference to retained evidence of the Schedule 380 information’s actual filing. |
| `t661.manitobaResearchCredit.claimPreparationDate` | null \| string |  | Date this unfiled claim is prepared, in YYYY-MM-DD format. It must fall within the statutory filing window. |
| `t661.manitobaResearchCredit.claimWillBeFiledByDeadline` | boolean \| null |  | Confirm that Schedule 380 will be filed by the computed deadline; this is preparation evidence, not a filing receipt. |
| `t661.manitobaResearchCredit.contractPaymentReviews` | array |  | One review for each attributed Manitoba expenditure that carries contract payments received: whether the payer may treat them as Manitoba eligible expenditures (Manitoba ITA s.7.3(8)). |
| `t661.manitobaResearchCredit.contractPaymentReviews[]` | object |  |  |
| `t661.manitobaResearchCredit.contractPaymentReviews[].evidenceReference` | null \| string |  | Reference to the payer and renunciation evidence for the contract payments. |
| `t661.manitobaResearchCredit.contractPaymentReviews[].expenditureId` | null \| string |  | Identifier of the attributed expenditure whose contract payments this review answers. |
| `t661.manitobaResearchCredit.contractPaymentReviews[].payerMayClaimEligibleExpenditure` | boolean \| null |  | Whether the payer is entitled to treat the contract payments as its own Manitoba eligible expenditures. |
| `t661.manitobaResearchCredit.contractPaymentReviews[].payerRenouncedCredit` | boolean \| null |  | Whether the payer renounced the Manitoba credit on the contract payments. |
| `t661.manitobaResearchCredit.dedicatedCapitalProperties` | array |  | Each dedicated capital property in the claim (Manitoba ITA s.7.3(1)(b)), with its federal character. |
| `t661.manitobaResearchCredit.dedicatedCapitalProperties[]` | object |  |  |
| `t661.manitobaResearchCredit.dedicatedCapitalProperties[].acquisitionDate` | null \| string |  | Date the property was acquired, in YYYY-MM-DD format. |
| `t661.manitobaResearchCredit.dedicatedCapitalProperties[].assistanceReduction` | null \| number \| string |  | For depreciable_property, the government or non-government assistance and contract payments in respect of the property that reduce it (ITA s.127(18) to (20)), other than this credit and any contract payment deemed nil by Manitoba ITA s.7.3(8); enter 0 for none. |
| `t661.manitobaResearchCredit.dedicatedCapitalProperties[].availableForUseDate` | null \| string |  | Date the property became available for use (ITA s.13(27)), in YYYY-MM-DD format; it must fall in this taxation year. |
| `t661.manitobaResearchCredit.dedicatedCapitalProperties[].buildingOrLeaseholdInterest` | boolean \| null |  | Whether the property is a building or a leasehold interest in a building; such property earns no credit. |
| `t661.manitobaResearchCredit.dedicatedCapitalProperties[].capitalCost` | null \| number \| string |  | For depreciable_property, the capital cost before any reduction under ITA s.13(7.1). |
| `t661.manitobaResearchCredit.dedicatedCapitalProperties[].evidenceReference` | null \| string |  | Reference to the purchase, availability and use evidence for the property. |
| `t661.manitobaResearchCredit.dedicatedCapitalProperties[].expenditureId` | null \| string |  | For sred_capital, the identifier of the property's Manitoba allocation of T661 line 558. |
| `t661.manitobaResearchCredit.dedicatedCapitalProperties[].federalTreatment` | null \| string |  | sred_capital for a federal SR&ED capital expenditure on T661 line 558, or depreciable_property for property T661 does not carry. |
| `t661.manitobaResearchCredit.dedicatedCapitalProperties[].id` | null \| string |  | Stable unique identifier for this property record. |
| `t661.manitobaResearchCredit.dedicatedCapitalProperties[].manitobaUseIntentionConfirmed` | boolean \| null |  | Confirm that use test was intended when the expenditure was incurred. |
| `t661.manitobaResearchCredit.dedicatedCapitalProperties[].previouslyUsedOrAcquiredForUse` | boolean \| null |  | Whether the property was used, or acquired for use or lease, before the corporation acquired it (ITR 2902(b)); such property earns no credit. |
| `t661.manitobaResearchCredit.dedicatedCapitalProperties[].qualifiedProperty` | boolean \| null |  | Whether the property is qualified property for the federal investment tax credit (ITR 2902(b)); such property earns no credit. |
| `t661.manitobaResearchCredit.dedicatedCapitalProperties[].scheduleEightPropertyId` | null \| string |  | For depreciable_property, the Schedule 8 property identifier whose capital cost the credit reduces. |
| `t661.manitobaResearchCredit.dedicatedCapitalProperties[].useTest` | null \| string |  | value_consumed (all or substantially all of its value consumed) or operating_time (all or substantially all of its operating time) in SR&ED in Manitoba. |
| `t661.manitobaResearchCredit.dedicatedCapitalProperties[].usedForManitobaResearchConfirmed` | boolean \| null |  | Confirm the property is used for SR&ED in Manitoba, directly by or for the corporation, in relation to its business. |
| `t661.manitobaResearchCredit.endedProjectIds` | array |  | SR&ED projects that have ended. A repayment credit's reduction that their qualified expenditures cannot absorb this year reduces nothing and is not carried. |
| `t661.manitobaResearchCredit.endedProjectIds[]` | null \| string |  |  |
| `t661.manitobaResearchCredit.entityAllocations` | array |  | The corporation's shares of partnership or trust eligible expenditures for the entity year ending in this taxation year. |
| `t661.manitobaResearchCredit.entityAllocations[]` | object |  |  |
| `t661.manitobaResearchCredit.entityAllocations[].entityIdentifier` | null \| string |  | Name or account number of the partnership or trust. |
| `t661.manitobaResearchCredit.entityAllocations[].entityKind` | null \| string |  | partnership or trust. |
| `t661.manitobaResearchCredit.entityAllocations[].entityTaxYearEnd` | null \| string |  | End of the entity's taxation year, in YYYY-MM-DD format; it must fall in the corporation's taxation year. |
| `t661.manitobaResearchCredit.entityAllocations[].evidenceReference` | null \| string |  | Reference to the entity's allocation statement. |
| `t661.manitobaResearchCredit.entityAllocations[].excludedFromOwnExpendituresConfirmed` | boolean \| null |  | Confirm the entity's expenditures are not also in the corporation's own line 107. |
| `t661.manitobaResearchCredit.entityAllocations[].id` | null \| string |  | Stable unique identifier for this allocation. |
| `t661.manitobaResearchCredit.entityAllocations[].institutionContractExpenditure` | null \| number \| string |  | The corporation's reasonable share of the entity's eligible expenditures under contracts with a Manitoba post-secondary institution or an approved person. |
| `t661.manitobaResearchCredit.entityAllocations[].institutionEvidenceReference` | null \| string |  | Reference to the institution contract or approval evidence, required for a positive institution share. |
| `t661.manitobaResearchCredit.entityAllocations[].otherExpenditure` | null \| number \| string |  | The corporation's reasonable share of the entity's other Manitoba eligible expenditures. |
| `t661.manitobaResearchCredit.entityAllocations[].tierTraceEvidenceReference` | null \| string |  | Reference tracing a tiered share to the underlying expenditures. |
| `t661.manitobaResearchCredit.entityAllocations[].tiered` | boolean \| null |  | Whether the share flows through another partnership or trust (Manitoba ITA s.7.3(3), (4) and (4.1)). |
| `t661.manitobaResearchCredit.hasDedicatedCapital` | boolean \| null |  | Whether the claim includes dedicated capital property used in Manitoba SR&ED (Manitoba ITA s.7.3(1)(b)); a Yes needs each property record. |
| `t661.manitobaResearchCredit.hasEntityAllocations` | boolean \| null |  | Whether the claim includes a share of a partnership's or trust's Manitoba eligible expenditures. |
| `t661.manitobaResearchCredit.hasPredecessorCredits` | boolean \| null |  | Whether unused Manitoba credits of a predecessor continue to the corporation on an amalgamation or a wind-up in the year. |
| `t661.manitobaResearchCredit.hasRepayments` | boolean \| null |  | Whether the corporation repaid in the year assistance or a contract payment that reduced an eligible expenditure (clause (d.1) of the credit definition). |
| `t661.manitobaResearchCredit.hasSharedUseEquipment` | boolean \| null |  | Whether the claim includes first or second term shared-use equipment; its initial Manitoba amount and claim year are not settled, so it holds the claim. |
| `t661.manitobaResearchCredit.institutionDesignations` | array |  | One answer for each attributed Manitoba contract or third-party payment: whether it is under a research and development contract with a Manitoba post-secondary institution or an approved person. |
| `t661.manitobaResearchCredit.institutionDesignations[]` | object |  |  |
| `t661.manitobaResearchCredit.institutionDesignations[].evidenceReference` | null \| string |  | Reference to the research contract and the institution status or ministerial approval. |
| `t661.manitobaResearchCredit.institutionDesignations[].expenditureId` | null \| string |  | Identifier of the attributed expenditure this designation answers. |
| `t661.manitobaResearchCredit.institutionDesignations[].institutionKind` | null \| string |  | manitoba_post_secondary_institution or approved_person, for a Yes answer. |
| `t661.manitobaResearchCredit.institutionDesignations[].isQualifyingInstitutionContract` | boolean \| null |  | Whether the expenditure is under a contract with a Manitoba post-secondary institution or a person the responsible minister approved. |
| `t661.manitobaResearchCredit.noOtherManitobaCreditOnSameExpendituresConfirmed` | boolean \| null |  | Confirm that no expenditure in this claim is included in another Manitoba tax credit (Manitoba ITA s.7.3(2.2)(b)). |
| `t661.manitobaResearchCredit.openingCapitalShares` | array \| null |  | The part of the opening unused credit earned on depreciable property outside T661, by year of origin and Schedule 8 property, an empty list for none; required with a positive entered opening. The roll-forward seeds it; a filed or assessed continuity supplies it when blank and must otherwise agree. |
| `t661.manitobaResearchCredit.openingCapitalShares[]` | object |  |  |
| `t661.manitobaResearchCredit.openingCapitalShares[].amount` | null \| number \| string |  | Positive amount stated to cents, within that year of origin's unused balance. |
| `t661.manitobaResearchCredit.openingCapitalShares[].originTaxYearId` | null \| string |  | Identifier of the taxation year of origin, as in the opening balances. |
| `t661.manitobaResearchCredit.openingCapitalShares[].scheduleEightPropertyId` | null \| string |  | Schedule 8 property identifier whose capital cost the credit reduces when applied (ITA s.13(7.1)(f)). |
| `t661.manitobaResearchCredit.openingProjectAssistanceBalances` | array |  | Optional opening assistance balances by expenditure basis. Retain each filed or assessed balance; a newly relevant provincial basis needs an evidenced opening for the known source. Existing federal repayment reductions remain separate. |
| `t661.manitobaResearchCredit.openingProjectAssistanceBalances[]` | object |  |  |
| `t661.manitobaResearchCredit.openingProjectAssistanceBalances[].amount` | null \| number \| string |  | Assistance balance on this basis at the preceding year end, in dollars and cents. An explicit zero proves an exhausted reviewed basis; an absent provincial basis remains unknown. |
| `t661.manitobaResearchCredit.openingProjectAssistanceBalances[].assistanceId` | null \| string |  | Original assistance source identity. |
| `t661.manitobaResearchCredit.openingProjectAssistanceBalances[].basisProgramId` | null \| string |  | federal or the provincial credit program whose unabsorbed balance is carried. |
| `t661.manitobaResearchCredit.openingProjectAssistanceBalances[].originTaxYearEnd` | null \| string |  | Original assistance taxation year end. |
| `t661.manitobaResearchCredit.openingProjectAssistanceBalances[].projectId` | null \| string |  | Original SR&ED project. |
| `t661.manitobaResearchCredit.openingRepaymentReductions` | array |  | Repayment credits' ITA s.127(18) reductions carried from earlier years: the part their own year's qualified expenditures of the SR&ED project could not absorb. They reduce the project's qualified expenditures this year. The roll-forward seeds them; a filed or assessed continuity must agree. |
| `t661.manitobaResearchCredit.openingRepaymentReductions[]` | object |  |  |
| `t661.manitobaResearchCredit.openingRepaymentReductions[].amount` | null \| number \| string |  | Positive amount not yet applied, stated to cents. |
| `t661.manitobaResearchCredit.openingRepaymentReductions[].originTaxYearEnd` | null \| string |  | End of the earlier taxation year the repayment credit arose in, in YYYY-MM-DD format. |
| `t661.manitobaResearchCredit.openingRepaymentReductions[].projectId` | null \| string |  | SR&ED project whose later qualified expenditures the reduction reduces. |
| `t661.manitobaResearchCredit.openingRepaymentReductions[].repaymentId` | null \| string |  | Identifier of the repayment whose credit the reduction comes from. |
| `t661.manitobaResearchCredit.openingVintages` | array \| null |  | The unused credit by taxation year of origin at the start of the first year Filemark prepares, an empty list for none. Filed or assessed continuity takes precedence. |
| `t661.manitobaResearchCredit.openingVintages[]` | object |  |  |
| `t661.manitobaResearchCredit.openingVintages[].amount` | null \| number \| string |  | Unused balance of that year of origin. |
| `t661.manitobaResearchCredit.openingVintages[].originTaxYearEnd` | null \| string |  | End of that taxation year, in YYYY-MM-DD format. |
| `t661.manitobaResearchCredit.openingVintages[].originTaxYearId` | null \| string |  | Identifier of the taxation year of origin. |
| `t661.manitobaResearchCredit.openingVintages[].remainingTaxationYears` | null \| number |  | Taxation years still available for the balance, counting this year. |
| `t661.manitobaResearchCredit.ownCreditExcludedFromManualAssistanceConfirmed` | boolean \| null |  | Confirm that entered T661 assistance excludes this claim’s generated Manitoba credit event and that other assistance is reconciled. |
| `t661.manitobaResearchCredit.permanentEstablishmentConfirmed` | boolean \| null |  | Confirm a Manitoba permanent establishment during the taxation year. |
| `t661.manitobaResearchCredit.predecessorTransfers` | array |  | Unused Manitoba credits of a predecessor continued on an amalgamation or a wind-up in the year (Manitoba ITA s.7.3(5)-(6)). |
| `t661.manitobaResearchCredit.predecessorTransfers[]` | object |  |  |
| `t661.manitobaResearchCredit.predecessorTransfers[].capitalShares` | array \| null |  | The part of the predecessor's unused credits earned on depreciable property outside T661, by year of origin and Schedule 8 property, an empty list for none. |
| `t661.manitobaResearchCredit.predecessorTransfers[].capitalShares[]` | object |  |  |
| `t661.manitobaResearchCredit.predecessorTransfers[].capitalShares[].amount` | null \| number \| string |  | Positive amount stated to cents, within that year of origin's unused balance. |
| `t661.manitobaResearchCredit.predecessorTransfers[].capitalShares[].originTaxYearId` | null \| string |  | Identifier of the predecessor's taxation year of origin, as in its vintages. |
| `t661.manitobaResearchCredit.predecessorTransfers[].capitalShares[].scheduleEightPropertyId` | null \| string |  | Schedule 8 property identifier whose capital cost the credit reduces when applied. |
| `t661.manitobaResearchCredit.predecessorTransfers[].evidenceReference` | null \| string |  | Reference to the amalgamation or wind-up and the predecessor's filed balances. |
| `t661.manitobaResearchCredit.predecessorTransfers[].id` | null \| string |  | Stable unique identifier for this transfer. |
| `t661.manitobaResearchCredit.predecessorTransfers[].predecessorIdentifier` | null \| string |  | Name or business number of the predecessor or subsidiary. |
| `t661.manitobaResearchCredit.predecessorTransfers[].transactionDate` | null \| string |  | Date of the amalgamation or wind-up in this taxation year, in YYYY-MM-DD format. |
| `t661.manitobaResearchCredit.predecessorTransfers[].transactionKind` | null \| string |  | amalgamation or wind_up. |
| `t661.manitobaResearchCredit.predecessorTransfers[].vintages` | array |  | The predecessor's unused credit by taxation year of origin. |
| `t661.manitobaResearchCredit.predecessorTransfers[].vintages[]` | object |  |  |
| `t661.manitobaResearchCredit.predecessorTransfers[].vintages[].amount` | null \| number \| string |  | Unused balance of that year of origin. |
| `t661.manitobaResearchCredit.predecessorTransfers[].vintages[].originTaxYearEnd` | null \| string |  | End of that taxation year, in YYYY-MM-DD format. |
| `t661.manitobaResearchCredit.predecessorTransfers[].vintages[].originTaxYearId` | null \| string |  | Identifier of the predecessor's taxation year of origin. |
| `t661.manitobaResearchCredit.predecessorTransfers[].vintages[].remainingTaxationYears` | null \| number |  | Taxation years still available for the balance, counting this year. |
| `t661.manitobaResearchCredit.priorYearCapitalCostAssistance` | array |  | The credit on depreciable property outside T661 that the previous return applied or refunded, by Schedule 8 property; it reduces the property's capital cost this year (ITA s.13(7.1)(f)). The roll-forward seeds it; a filed or assessed continuity must agree. |
| `t661.manitobaResearchCredit.priorYearCapitalCostAssistance[]` | object |  |  |
| `t661.manitobaResearchCredit.priorYearCapitalCostAssistance[].amount` | null \| number \| string |  | Positive amount stated to cents. The government assistance workpaper rows marked MB380: post this reduction. |
| `t661.manitobaResearchCredit.priorYearCapitalCostAssistance[].scheduleEightPropertyId` | null \| string |  | Schedule 8 property identifier whose capital cost the amount reduces; each property once. |
| `t661.manitobaResearchCredit.proxyIncomeReviews` | array |  | Reviewed receipt and book-income evidence for each current or previously established Manitoba proxy-credit assistance event. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[]` | object |  |  |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].assistanceEventId` | null \| string |  | Identity of the computed or authenticated filed Manitoba proxy-credit event being reviewed. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis` | object |  | Confirm reporting-currency amounts and retain each other-currency source amount, its arising day, permitted rate and reconciliation evidence. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.amountsInReportingCurrencyConfirmed` | array \| boolean \| null \| number \| object \| string |  | Amounts in reporting currency confirmed. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions` | array |  | Conversions. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[]` | object |  | Conversions. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].aroseDate` | array \| boolean \| null \| number \| object \| string |  | Arose date. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].denominatorRate` | array \| boolean \| null \| number \| object \| string |  | Denominator rate. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].ministerApprovalRef` | array \| boolean \| null \| number \| object \| string |  | Minister approval ref. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].numeratorRate` | array \| boolean \| null \| number \| object \| string |  | Numerator rate. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].originalAmount` | array \| boolean \| null \| number \| object \| string |  | Original amount. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].path` | array \| boolean \| null \| number \| object \| string |  | Path. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].rateDate` | array \| boolean \| null \| number \| object \| string |  | Rate date. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].sourceCurrency` | array \| boolean \| null \| number \| object \| string |  | Source currency. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].sourceRecordId` | array \| boolean \| null \| number \| object \| string |  | Stable source identity from the shared historical currency input roster; changing the source record requires a new reconciliation. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].spotRateSource` | array \| boolean \| null \| number \| object \| string |  | Spot rate source. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions` | array |  | Historical conversions. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[]` | object |  | Historical conversions. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion` | object |  | Conversion. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.aroseDate` | array \| boolean \| null \| number \| object \| string |  | Arose date. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.denominatorRate` | array \| boolean \| null \| number \| object \| string |  | Denominator rate. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.ministerApprovalRef` | array \| boolean \| null \| number \| object \| string |  | Minister approval ref. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.numeratorRate` | array \| boolean \| null \| number \| object \| string |  | Numerator rate. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.originalAmount` | array \| boolean \| null \| number \| object \| string |  | Original amount. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.path` | array \| boolean \| null \| number \| object \| string |  | Path. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.rateDate` | array \| boolean \| null \| number \| object \| string |  | Rate date. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.sourceCurrency` | array \| boolean \| null \| number \| object \| string |  | Source currency. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.sourceRecordId` | array \| boolean \| null \| number \| object \| string |  | Stable source identity from the shared historical currency input roster; changing the source record requires a new reconciliation. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.spotRateSource` | array \| boolean \| null \| number \| object \| string |  | Spot rate source. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].filingReference` | array \| boolean \| null \| number \| object \| string |  | Filing reference. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].reportingCurrency` | array \| boolean \| null \| number \| object \| string |  | Reporting currency. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currencyBasis.reportingCurrency` | array \| boolean \| null \| number \| object \| string |  | Reporting currency. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currentYearBookIncomeIncludedInTaxIncomeConfirmed` | boolean \| null |  | Confirm the book-income amount stays in tax income after Schedule 1 adjustments. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currentYearIncomeIncludedInBooks` | null \| number \| string |  | Amount of this event included in current-year accounting income, including accruals; used to avoid a duplicate Schedule 1 inclusion. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].evidenceReference` | null \| string |  | Reference to the receipt and accounting-income reconciliation for this event. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].receipts` | array |  | Current-period receipts attributable to the proxy portion of the credit, with distinct retained receipt identities. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].receiptsReviewed` | boolean \| null |  | Confirm all receipts and applications of this event in the current period have been reviewed, including an explicit empty receipt list. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].receipts[]` | object |  |  |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].receipts[].amount` | null \| number \| string |  | Positive amount attributable to the proxy portion of this credit, stated to cents; not the full Schedule 380 claim. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].receipts[].evidenceReference` | null \| string |  | Reference to retained evidence establishing the proxy-attributable receipt amount and date. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].receipts[].id` | null \| string |  | Stable unique identity of this receipt. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].receipts[].receiptKind` | null \| string |  | Evidence-backed receipt type: refund, application or payment. |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].receipts[].receivedDate` | null \| string |  | Actual receipt or application date, in YYYY-MM-DD format. |
| `t661.manitobaResearchCredit.renouncedAmount` | null \| number \| string |  | Credit earned in the year that the corporation renounced (line 150). |
| `t661.manitobaResearchCredit.renouncedEntityShareAmount` | null \| number \| string |  | The part of line 150 attributable to partnership and trust shares; required, 0 for none, when the claim has those shares. |
| `t661.manitobaResearchCredit.renunciationDate` | null \| string |  | Date the renunciation was filed, in YYYY-MM-DD format; by the filing-due date it is never received, within one year after it remains federal assistance. |
| `t661.manitobaResearchCredit.renunciationEvidenceReference` | null \| string |  | Reference to the filed renunciation. |
| `t661.manitobaResearchCredit.repayments` | array |  | Repayments made in the year of assistance or contract payments that reduced an eligible expenditure. |
| `t661.manitobaResearchCredit.repayments[]` | object |  |  |
| `t661.manitobaResearchCredit.repayments[].amount` | null \| number \| string |  | Amount repaid. |
| `t661.manitobaResearchCredit.repayments[].evidenceReference` | null \| string |  | Reference to the repayment evidence. |
| `t661.manitobaResearchCredit.repayments[].expenditureDate` | null \| string |  | Date the reduced expenditure was made, in YYYY-MM-DD format; before April 12, 2017 takes the 20% rate. |
| `t661.manitobaResearchCredit.repayments[].id` | null \| string |  | Stable unique identifier for this repayment. |
| `t661.manitobaResearchCredit.repayments[].projectId` | null \| string |  | SR&ED project of the expenditure the repaid assistance reduced; the credit reduces that project's qualified expenditures (ITA s.127(18)). Not needed when the expenditure was depreciable property outside the federal pool. |
| `t661.manitobaResearchCredit.repayments[].reducedExpenditureInFederalPool` | boolean \| null |  | Whether that expenditure was in the federal SR&ED expenditure pool (ITA s.37(1)(a) or (b)); shared-use equipment never is. |
| `t661.manitobaResearchCredit.repayments[].reducedExpenditureReference` | null \| string |  | Reference to the earlier reduction this repayment reverses. |
| `t661.manitobaResearchCredit.repayments[].repaymentDate` | null \| string |  | Repayment date in this taxation year, in YYYY-MM-DD format. |
| `t661.manitobaResearchCredit.repayments[].scheduleEightPropertyId` | null \| string |  | Schedule 8 property identifier of restored shared-use equipment or other depreciable property, whose capital cost the credit reduces (ITA s.13(7.1)(f)). |
| `t661.manitobaResearchCredit.repayments[].sharedUseEquipment` | boolean \| null |  | Whether the reduced expenditure was for first or second term shared-use equipment (one quarter of the repayment counts). |
| `t661.manitobaResearchCredit.sharedUseEquipmentProperties` | array |  | Shared-use equipment for SR&ED in Manitoba (Schedule 380 line 107). Its full capital cost counts once, in the available-for-use year, after the first-period use test is complete (MB ITA s.7.3(1)(c)-(d)). |
| `t661.manitobaResearchCredit.sharedUseEquipmentProperties[]` | object |  |  |
| `t661.manitobaResearchCredit.sharedUseEquipmentProperties[].acquisitionDate` | null \| string |  | Date the equipment was acquired. |
| `t661.manitobaResearchCredit.sharedUseEquipmentProperties[].assistanceReduction` | null \| number \| string |  | Assistance that reduces the capital cost; it cannot exceed the cost. |
| `t661.manitobaResearchCredit.sharedUseEquipmentProperties[].availableForUseDate` | null \| string |  | Date the equipment became available for use; its capital expenditure belongs to that taxation year. |
| `t661.manitobaResearchCredit.sharedUseEquipmentProperties[].capitalCost` | null \| number \| string |  | Actual capital cost of the equipment. |
| `t661.manitobaResearchCredit.sharedUseEquipmentProperties[].evidenceReference` | null \| string |  | Reference to the cost, use-test and prescribed-information evidence. |
| `t661.manitobaResearchCredit.sharedUseEquipmentProperties[].generalPurposeOfficeEquipment` | boolean \| null |  | True when the equipment is general-purpose office equipment or furniture. A true answer excludes the property from the Manitoba research credit (MB ITA s.7.3(1)(c)-(d); ITA s.127(9)). |
| `t661.manitobaResearchCredit.sharedUseEquipmentProperties[].id` | null \| string |  | Stable identity of the shared-use equipment row, recorded once. |
| `t661.manitobaResearchCredit.sharedUseEquipmentProperties[].manitobaResearchOperatingTime` | null \| number \| string |  | Operating time used for SR&ED in Manitoba in the same period; more than half of the total is required. |
| `t661.manitobaResearchCredit.sharedUseEquipmentProperties[].operatingTime` | null \| number \| string |  | Total operating time of the equipment in the first-period use test. |
| `t661.manitobaResearchCredit.sharedUseEquipmentProperties[].prescribedDepreciableProperty` | boolean \| null |  | True when the equipment is prescribed depreciable property. A true answer excludes the property from the Manitoba research credit (MB ITA s.7.3(1)(c)-(d); ITA s.127(9)). |
| `t661.manitobaResearchCredit.sharedUseEquipmentProperties[].previouslyUsedOrAcquiredForUse` | boolean \| null |  | True when the equipment had been used, or acquired for use, for any purpose before the corporation acquired it. A true answer excludes the property from the Manitoba research credit (MB ITA s.7.3(1)(c)-(d); ITA s.127(9)). |
| `t661.manitobaResearchCredit.sharedUseEquipmentProperties[].qualifiedProperty` | boolean \| null |  | True when the equipment is qualified property for the federal investment tax credit. A true answer excludes the property from the Manitoba research credit (MB ITA s.7.3(1)(c)-(d); ITA s.127(9)). |
| `t661.manitobaResearchCredit.sharedUseEquipmentProperties[].qualifiedResourceProperty` | boolean \| null |  | True when the equipment is qualified resource property. A true answer excludes the property from the Manitoba research credit (MB ITA s.7.3(1)(c)-(d); ITA s.127(9)). |
| `t661.manitobaResearchCredit.sharedUseEquipmentProperties[].scheduleEightPropertyId` | null \| string |  | Schedule 8 property identifier of the equipment; each property is listed once. |
| `t661.manitobaResearchCredit.sharedUseEquipmentProperties[].taxationYearEnds` | array |  | Every taxation-year end from the available-for-use date through the end of the first-period use test, short years included. |
| `t661.manitobaResearchCredit.sharedUseEquipmentProperties[].taxationYearEndsComplete` | boolean \| null |  | Confirms taxationYearEnds lists every such year end. |
| `t661.manitobaResearchCredit.sharedUseEquipmentProperties[].taxationYearEnds[]` | null \| string |  |  |
| `t661.methodElected` | null \| string |  | Method election per s.37(8)(a)(ii)(B) — PER TAXATION YEAR (s.37(10) locks it only for a year whose T661 has been first filed). |
| `t661.newBrunswickResearchCredit` | null \| object |  | Canonical T661 provincial research claim, evidence and continuity. The shared engine computes earned assistance and Schedule 5 receivers. |
| `t661.newBrunswickResearchCredit.allocationOnly` | boolean \| null |  | Confirm that the current claim consists only of allocated entity credit dollars, with no direct T661 expenditures. This does not start a federal SR&ED claim. |
| `t661.newBrunswickResearchCredit.allocationsReviewed` | boolean \| null |  |  |
| `t661.newBrunswickResearchCredit.carryforwardOnly` | boolean \| null |  |  |
| `t661.newBrunswickResearchCredit.claim` | boolean \| null |  |  |
| `t661.newBrunswickResearchCredit.claimElection` | null \| number \| string |  |  |
| `t661.newBrunswickResearchCredit.claimFiledDate` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.claimFilingEvidenceReference` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.claimPreparationDate` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.claimWillBeFiledByDeadline` | boolean \| null |  |  |
| `t661.newBrunswickResearchCredit.entityAllocations` | array |  |  |
| `t661.newBrunswickResearchCredit.entityAllocations[]` | object |  |  |
| `t661.newBrunswickResearchCredit.entityAllocations[].allocationBasis` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.entityAllocations[].creditAmount` | null \| number \| string |  |  |
| `t661.newBrunswickResearchCredit.entityAllocations[].eligibleExpenditures` | null \| number \| string |  |  |
| `t661.newBrunswickResearchCredit.entityAllocations[].entityCredit` | null \| number \| string |  |  |
| `t661.newBrunswickResearchCredit.entityAllocations[].entityId` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.entityAllocations[].entityKind` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.entityAllocations[].evidenceReference` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.entityAllocations[].id` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.entityAllocations[].periodEnd` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.entityAllocations[].periodStart` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.entityAllocations[].reasonableShareConfirmed` | boolean \| null |  |  |
| `t661.newBrunswickResearchCredit.entityAllocations[].sourceOwnerAssistanceConfirmed` | boolean \| null |  |  |
| `t661.newBrunswickResearchCredit.legacyCreditHistory` | array \| boolean \| null \| number \| object \| string |  |  |
| `t661.newBrunswickResearchCredit.legacyPredecessorTransfers` | array \| boolean \| null \| number \| object \| string |  |  |
| `t661.newBrunswickResearchCredit.legacyRenunciationDate` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.legacyRenunciationEvidenceReference` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.notTaxExemptConfirmed` | boolean \| null |  |  |
| `t661.newBrunswickResearchCredit.openingProjectAssistanceBalances` | array |  | Optional opening assistance balances by expenditure basis. Retain each filed or assessed balance; a newly relevant provincial basis needs an evidenced opening for the known source. Existing federal repayment reductions remain separate. |
| `t661.newBrunswickResearchCredit.openingProjectAssistanceBalances[]` | object |  |  |
| `t661.newBrunswickResearchCredit.openingProjectAssistanceBalances[].amount` | null \| number \| string |  | Assistance balance on this basis at the preceding year end, in dollars and cents. An explicit zero proves an exhausted reviewed basis; an absent provincial basis remains unknown. |
| `t661.newBrunswickResearchCredit.openingProjectAssistanceBalances[].assistanceId` | null \| string |  | Original assistance source identity. |
| `t661.newBrunswickResearchCredit.openingProjectAssistanceBalances[].basisProgramId` | null \| string |  | federal or the provincial credit program whose unabsorbed balance is carried. |
| `t661.newBrunswickResearchCredit.openingProjectAssistanceBalances[].originTaxYearEnd` | null \| string |  | Original assistance taxation year end. |
| `t661.newBrunswickResearchCredit.openingProjectAssistanceBalances[].projectId` | null \| string |  | Original SR&ED project. |
| `t661.newBrunswickResearchCredit.openingVintages` | array \| boolean \| null \| number \| object \| string |  |  |
| `t661.newBrunswickResearchCredit.ownCreditExcludedFromManualAssistanceConfirmed` | boolean \| null |  |  |
| `t661.newBrunswickResearchCredit.permanentEstablishmentConfirmed` | boolean \| null |  |  |
| `t661.newBrunswickResearchCredit.properties` | array |  |  |
| `t661.newBrunswickResearchCredit.properties[]` | object |  |  |
| `t661.newBrunswickResearchCredit.properties[].acquiredDate` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].acquisitionCost` | null \| number \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].assetId` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].atArmsLength` | boolean \| null |  |  |
| `t661.newBrunswickResearchCredit.properties[].containingPropertyId` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].currentOwnerId` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].dispositionPurchaserId` | null \| string |  | Purchaser identity on a protected outgoing transfer. |
| `t661.newBrunswickResearchCredit.properties[].eligibleAcquisitionCost` | null \| number \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].eventDate` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].eventKind` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].eventProtectedTransfer` | boolean \| null |  |  |
| `t661.newBrunswickResearchCredit.properties[].evidenceReference` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].fairMarketValue` | null \| number \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].hasTransferredExpenditure` | boolean \| null |  |  |
| `t661.newBrunswickResearchCredit.properties[].memberAllocationEvidenceReference` | null \| string |  | Retained partnership allocation evidence. |
| `t661.newBrunswickResearchCredit.properties[].memberCorporationId` | null \| string |  | The corporate member liable for partnership recapture; match this return business number. |
| `t661.newBrunswickResearchCredit.properties[].memberShareDenominator` | null \| number \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].memberShareNumerator` | null \| number \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].memberShareReasonableConfirmed` | boolean \| null |  | Confirm the reasonable corporate-member allocation under NS ITA s.41(12),(18),(19). |
| `t661.newBrunswickResearchCredit.properties[].originalCredit` | null \| number \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].originalFiscalPeriods` | array |  |  |
| `t661.newBrunswickResearchCredit.properties[].originalFiscalPeriods[]` | object |  |  |
| `t661.newBrunswickResearchCredit.properties[].originalFiscalPeriods[].end` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].originalFiscalPeriods[].start` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].originalHypotheticalCredit` | null \| number \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].originalOwnerId` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].originalRate` | null \| number \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].originalUserKind` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].originalUtilizedCredit` | null \| number \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].ownerHistory` | array |  | Original-to-current owner chain with qualifying protected transfer, amalgamation or wind-up evidence. |
| `t661.newBrunswickResearchCredit.properties[].ownerHistory[]` | object |  |  |
| `t661.newBrunswickResearchCredit.properties[].ownerHistory[].allOrSubstantiallyResearchUseConfirmed` | boolean \| null |  |  |
| `t661.newBrunswickResearchCredit.properties[].ownerHistory[].date` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].ownerHistory[].evidenceReference` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].ownerHistory[].kind` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].ownerHistory[].nonArmsLengthConfirmed` | boolean \| null |  |  |
| `t661.newBrunswickResearchCredit.properties[].ownerHistory[].qualifiesConfirmed` | boolean \| null |  |  |
| `t661.newBrunswickResearchCredit.properties[].ownerHistory[].transfereeId` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].ownerHistory[].transferorId` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].partnershipPeriodEnd` | null \| string |  | End of that partnership fiscal period, which must fall in this corporation taxation year. |
| `t661.newBrunswickResearchCredit.properties[].partnershipPeriodStart` | null \| string |  | Start of the purchaser partnership fiscal period containing the event. |
| `t661.newBrunswickResearchCredit.properties[].previouslyConvertedDate` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].proceeds` | null \| number \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].protectedTransferDate` | null \| string |  | Retained date of the prior protected transfer; original ownership and fiscal periods do not reset. |
| `t661.newBrunswickResearchCredit.properties[].protectedTransferEvidenceReference` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].protectedUseConfirmed` | boolean \| null |  |  |
| `t661.newBrunswickResearchCredit.properties[].purchaserKind` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].successorContinuityEvidenceReference` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].transferAgreementReference` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].transfereeCredit` | null \| number \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].transfereeId` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].transfereeRate` | null \| number \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].transferorId` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.properties[].transferredEligibleCost` | null \| number \| string |  |  |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews` | array |  |  |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[]` | object |  |  |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].assistanceEventId` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis` | object |  | Confirm reporting-currency amounts and retain each other-currency source amount, its arising day, permitted rate and reconciliation evidence. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.amountsInReportingCurrencyConfirmed` | array \| boolean \| null \| number \| object \| string |  | Amounts in reporting currency confirmed. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.conversions` | array |  | Conversions. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[]` | object |  | Conversions. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].aroseDate` | array \| boolean \| null \| number \| object \| string |  | Arose date. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].denominatorRate` | array \| boolean \| null \| number \| object \| string |  | Denominator rate. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].ministerApprovalRef` | array \| boolean \| null \| number \| object \| string |  | Minister approval ref. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].numeratorRate` | array \| boolean \| null \| number \| object \| string |  | Numerator rate. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].originalAmount` | array \| boolean \| null \| number \| object \| string |  | Original amount. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].path` | array \| boolean \| null \| number \| object \| string |  | Path. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].rateDate` | array \| boolean \| null \| number \| object \| string |  | Rate date. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].sourceCurrency` | array \| boolean \| null \| number \| object \| string |  | Source currency. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].sourceRecordId` | array \| boolean \| null \| number \| object \| string |  | Stable source identity from the shared historical currency input roster; changing the source record requires a new reconciliation. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].spotRateSource` | array \| boolean \| null \| number \| object \| string |  | Spot rate source. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions` | array |  | Historical conversions. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[]` | object |  | Historical conversions. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion` | object |  | Conversion. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.aroseDate` | array \| boolean \| null \| number \| object \| string |  | Arose date. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.denominatorRate` | array \| boolean \| null \| number \| object \| string |  | Denominator rate. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.ministerApprovalRef` | array \| boolean \| null \| number \| object \| string |  | Minister approval ref. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.numeratorRate` | array \| boolean \| null \| number \| object \| string |  | Numerator rate. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.originalAmount` | array \| boolean \| null \| number \| object \| string |  | Original amount. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.path` | array \| boolean \| null \| number \| object \| string |  | Path. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.rateDate` | array \| boolean \| null \| number \| object \| string |  | Rate date. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.sourceCurrency` | array \| boolean \| null \| number \| object \| string |  | Source currency. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.sourceRecordId` | array \| boolean \| null \| number \| object \| string |  | Stable source identity from the shared historical currency input roster; changing the source record requires a new reconciliation. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.spotRateSource` | array \| boolean \| null \| number \| object \| string |  | Spot rate source. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].filingReference` | array \| boolean \| null \| number \| object \| string |  | Filing reference. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].reportingCurrency` | array \| boolean \| null \| number \| object \| string |  | Reporting currency. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currencyBasis.reportingCurrency` | array \| boolean \| null \| number \| object \| string |  | Reporting currency. |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currentYearBookIncomeIncludedInTaxIncomeConfirmed` | boolean \| null |  |  |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currentYearIncomeIncludedInBooks` | null \| number \| string |  |  |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].evidenceReference` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].receipts` | array |  |  |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].receiptsReviewed` | boolean \| null |  |  |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].receipts[]` | object |  |  |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].receipts[].amount` | null \| number \| string |  |  |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].receipts[].evidenceReference` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].receipts[].id` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].receipts[].receiptKind` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].receipts[].receivedDate` | null \| string |  |  |
| `t661.newBrunswickResearchCredit.recaptureReviewed` | boolean \| null |  |  |
| `t661.newBrunswickResearchCredit.renounceLegacyCredit` | boolean \| null |  |  |
| `t661.newfoundlandResearchCredit` | null \| object |  | Newfoundland and Labrador Schedule 301 claim, source ITC reviews, entity credit allocations and written-claim evidence. Uses the shared T661 NL/XO attribution; no second expenditure or assistance ledger. |
| `t661.newfoundlandResearchCredit.claim` | boolean \| null |  |  |
| `t661.newfoundlandResearchCredit.claimFiledDate` | null \| string |  |  |
| `t661.newfoundlandResearchCredit.claimFilingEvidenceReference` | null \| string |  |  |
| `t661.newfoundlandResearchCredit.claimPreparationDate` | null \| string |  |  |
| `t661.newfoundlandResearchCredit.claimWillBeFiledByDeadline` | boolean \| null |  |  |
| `t661.newfoundlandResearchCredit.endedProjectIds` | array |  | Projects that have ended; unabsorbed federal qualified-expenditure assistance carries no further, with disclosure. |
| `t661.newfoundlandResearchCredit.endedProjectIds[]` | null \| string |  |  |
| `t661.newfoundlandResearchCredit.entityAllocations` | array |  |  |
| `t661.newfoundlandResearchCredit.entityAllocations[]` | object |  |  |
| `t661.newfoundlandResearchCredit.entityAllocations[].allocatedCreditOriginalCurrency` | null \| number \| string |  |  |
| `t661.newfoundlandResearchCredit.entityAllocations[].conversionEvidenceReference` | null \| string |  |  |
| `t661.newfoundlandResearchCredit.entityAllocations[].eligibleExpendituresOriginalCurrency` | null \| number \| string |  |  |
| `t661.newfoundlandResearchCredit.entityAllocations[].entitlementDate` | null \| string |  |  |
| `t661.newfoundlandResearchCredit.entityAllocations[].entityBusinessNumber` | null \| string |  |  |
| `t661.newfoundlandResearchCredit.entityAllocations[].entityCreditOriginalCurrency` | null \| number \| string |  |  |
| `t661.newfoundlandResearchCredit.entityAllocations[].entityPermanentEstablishmentConfirmed` | boolean \| null |  | Confirm the partnership or trust made its eligible expenditures with a permanent establishment in Newfoundland and Labrador or the offshore area (NL ITA s.42(1)(a), read for the entity as a taxpayer). |
| `t661.newfoundlandResearchCredit.entityAllocations[].entityType` | null \| string |  |  |
| `t661.newfoundlandResearchCredit.entityAllocations[].entityYearEnd` | null \| string |  |  |
| `t661.newfoundlandResearchCredit.entityAllocations[].entityYearStart` | null \| string |  |  |
| `t661.newfoundlandResearchCredit.entityAllocations[].evidenceReference` | null \| string |  |  |
| `t661.newfoundlandResearchCredit.entityAllocations[].exchangeRate` | null \| number \| string |  |  |
| `t661.newfoundlandResearchCredit.entityAllocations[].id` | null \| string |  |  |
| `t661.newfoundlandResearchCredit.entityAllocations[].incomingCreditsOriginalCurrency` | null \| number \| string |  |  |
| `t661.newfoundlandResearchCredit.entityAllocations[].originalCurrency` | null \| string |  |  |
| `t661.newfoundlandResearchCredit.entityAllocations[].originalExpenditureOwner` | null \| string |  |  |
| `t661.newfoundlandResearchCredit.entityAllocations[].reasonableShareConfirmed` | boolean \| null |  |  |
| `t661.newfoundlandResearchCredit.entityAllocations[].reportingCurrency` | null \| string |  |  |
| `t661.newfoundlandResearchCredit.entityAllocations[].trustTermsReference` | null \| string |  |  |
| `t661.newfoundlandResearchCredit.hasEntityAllocations` | boolean \| null |  |  |
| `t661.newfoundlandResearchCredit.hasOwnExpenditures` | boolean \| null |  | Whether the corporation has its own eligible NL/XO expenditure, separately from allocated entity credit dollars. |
| `t661.newfoundlandResearchCredit.idmExpenditureReviewConfirmed` | boolean \| null |  |  |
| `t661.newfoundlandResearchCredit.noOwnExpendituresEvidenceReference` | null \| string |  | Evidence for nil own NL/XO expenditure; an entity-only credit does not require a recipient federal SR&ED deduction. |
| `t661.newfoundlandResearchCredit.notTaxExemptConfirmed` | boolean \| null |  |  |
| `t661.newfoundlandResearchCredit.openingProjectAssistanceBalances` | array |  | Optional opening assistance balances by expenditure basis. Retain each filed or assessed balance; a newly relevant provincial basis needs an evidenced opening for the known source. Existing federal repayment reductions remain separate. |
| `t661.newfoundlandResearchCredit.openingProjectAssistanceBalances[]` | object |  |  |
| `t661.newfoundlandResearchCredit.openingProjectAssistanceBalances[].amount` | null \| number \| string |  | Assistance balance on this basis at the preceding year end, in dollars and cents. An explicit zero proves an exhausted reviewed basis; an absent provincial basis remains unknown. |
| `t661.newfoundlandResearchCredit.openingProjectAssistanceBalances[].assistanceId` | null \| string |  | Original assistance source identity. |
| `t661.newfoundlandResearchCredit.openingProjectAssistanceBalances[].basisProgramId` | null \| string |  | federal or the provincial credit program whose unabsorbed balance is carried. |
| `t661.newfoundlandResearchCredit.openingProjectAssistanceBalances[].originTaxYearEnd` | null \| string |  | Original assistance taxation year end. |
| `t661.newfoundlandResearchCredit.openingProjectAssistanceBalances[].projectId` | null \| string |  | Original SR&ED project. |
| `t661.newfoundlandResearchCredit.openingRepaymentReductions` | array |  | Prior federal qualified-expenditure assistance by source, project and original year, authenticated against filed continuity; direct credit identities use credit:, transfers use transfer: or transfer-out:. This is no unused NL provincial credit pool. |
| `t661.newfoundlandResearchCredit.openingRepaymentReductions[]` | object |  |  |
| `t661.newfoundlandResearchCredit.openingRepaymentReductions[].amount` | null \| number \| string |  | Positive remaining assistance in dollars and cents. |
| `t661.newfoundlandResearchCredit.openingRepaymentReductions[].originTaxYearEnd` | null \| string |  | Original credit year end, preceding the current year, in YYYY-MM-DD form. |
| `t661.newfoundlandResearchCredit.openingRepaymentReductions[].projectId` | null \| string |  | The SR&ED project to which the assistance relates. |
| `t661.newfoundlandResearchCredit.openingRepaymentReductions[].repaymentId` | null \| string |  | Stable original credit or transfer source identity. |
| `t661.newfoundlandResearchCredit.ownCreditExcludedFromManualAssistanceConfirmed` | boolean \| null |  |  |
| `t661.newfoundlandResearchCredit.permanentEstablishmentInNlConfirmed` | boolean \| null |  |  |
| `t661.newfoundlandResearchCredit.permanentEstablishmentOffshoreConfirmed` | boolean \| null |  |  |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews` | array |  | Reviewed receipt and book-income evidence for each current or previously established Yukon proxy-credit assistance event. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[]` | object |  |  |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].assistanceEventId` | null \| string |  | Identity of the computed or authenticated filed Yukon proxy-credit event being reviewed. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis` | object |  | Confirm reporting-currency amounts and retain each other-currency source amount, its arising day, permitted rate and reconciliation evidence. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.amountsInReportingCurrencyConfirmed` | array \| boolean \| null \| number \| object \| string |  | Amounts in reporting currency confirmed. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.conversions` | array |  | Conversions. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[]` | object |  | Conversions. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].aroseDate` | array \| boolean \| null \| number \| object \| string |  | Arose date. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].denominatorRate` | array \| boolean \| null \| number \| object \| string |  | Denominator rate. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].ministerApprovalRef` | array \| boolean \| null \| number \| object \| string |  | Minister approval ref. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].numeratorRate` | array \| boolean \| null \| number \| object \| string |  | Numerator rate. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].originalAmount` | array \| boolean \| null \| number \| object \| string |  | Original amount. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].path` | array \| boolean \| null \| number \| object \| string |  | Path. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].rateDate` | array \| boolean \| null \| number \| object \| string |  | Rate date. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].sourceCurrency` | array \| boolean \| null \| number \| object \| string |  | Source currency. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].sourceRecordId` | array \| boolean \| null \| number \| object \| string |  | Stable source identity from the shared historical currency input roster; changing the source record requires a new reconciliation. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].spotRateSource` | array \| boolean \| null \| number \| object \| string |  | Spot rate source. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions` | array |  | Historical conversions. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[]` | object |  | Historical conversions. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion` | object |  | Conversion. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.aroseDate` | array \| boolean \| null \| number \| object \| string |  | Arose date. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.denominatorRate` | array \| boolean \| null \| number \| object \| string |  | Denominator rate. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.ministerApprovalRef` | array \| boolean \| null \| number \| object \| string |  | Minister approval ref. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.numeratorRate` | array \| boolean \| null \| number \| object \| string |  | Numerator rate. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.originalAmount` | array \| boolean \| null \| number \| object \| string |  | Original amount. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.path` | array \| boolean \| null \| number \| object \| string |  | Path. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.rateDate` | array \| boolean \| null \| number \| object \| string |  | Rate date. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.sourceCurrency` | array \| boolean \| null \| number \| object \| string |  | Source currency. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.sourceRecordId` | array \| boolean \| null \| number \| object \| string |  | Stable source identity from the shared historical currency input roster; changing the source record requires a new reconciliation. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.spotRateSource` | array \| boolean \| null \| number \| object \| string |  | Spot rate source. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].filingReference` | array \| boolean \| null \| number \| object \| string |  | Filing reference. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].reportingCurrency` | array \| boolean \| null \| number \| object \| string |  | Reporting currency. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currencyBasis.reportingCurrency` | array \| boolean \| null \| number \| object \| string |  | Reporting currency. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currentYearBookIncomeIncludedInTaxIncomeConfirmed` | boolean \| null |  | Confirms that the stated current-year book income for this Yukon proxy-credit event remains in tax income after Schedule 1 adjustments, preventing the receipt reconciliation from treating reversed book income as already included. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currentYearIncomeIncludedInBooks` | null \| number \| string |  | Amount of this event included in current-year accounting income, including accruals; used to avoid a duplicate Schedule 1 inclusion. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].evidenceReference` | null \| string |  | Reference to the receipt and accounting-income reconciliation for this event. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].receipts` | array |  | Current-period receipts attributable to the proxy portion of the credit, with distinct retained receipt identities. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].receiptsReviewed` | boolean \| null |  | Confirm all receipts and applications of this event in the current period have been reviewed, including an explicit empty receipt list. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].receipts[]` | object |  |  |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].receipts[].amount` | null \| number \| string |  | Positive amount attributable to the proxy portion of this credit, stated to cents; not the full Schedule 442 refund. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].receipts[].evidenceReference` | null \| string |  | Reference to retained evidence establishing the proxy-attributable receipt amount and date. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].receipts[].id` | null \| string |  | Stable unique identity of this receipt. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].receipts[].receiptKind` | null \| string |  | Evidence-backed receipt type: refund, application or payment. |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].receipts[].receivedDate` | null \| string |  | Actual receipt or application date, in YYYY-MM-DD format. |
| `t661.newfoundlandResearchCredit.sourceReviews` | array |  |  |
| `t661.newfoundlandResearchCredit.sourceReviews[]` | object |  |  |
| `t661.newfoundlandResearchCredit.sourceReviews[].contractPaymentsReceivedReconciled` | boolean \| null |  |  |
| `t661.newfoundlandResearchCredit.sourceReviews[].evidenceReference` | null \| string |  |  |
| `t661.newfoundlandResearchCredit.sourceReviews[].expenditureId` | null \| string |  |  |
| `t661.newfoundlandResearchCredit.sourceReviews[].gstHstItcAlreadyNettedInSource` | boolean \| null |  |  |
| `t661.newfoundlandResearchCredit.sourceReviews[].gstHstItcClaimed` | null \| number \| string |  |  |
| `t661.novaScotiaResearchCredit` | null \| object |  | Schedule 340 claim, allocated credit, renunciation and original-property evidence. The shared T661 attribution owns source expenditures; the engine derives 566 and 221. |
| `t661.novaScotiaResearchCredit.allocationOnly` | boolean \| null |  | Confirm that the current claim consists only of allocated entity credit dollars, with no direct T661 expenditures. This does not start a federal SR&ED claim. |
| `t661.novaScotiaResearchCredit.allocationsReviewed` | boolean \| null |  |  |
| `t661.novaScotiaResearchCredit.claim` | boolean \| null |  |  |
| `t661.novaScotiaResearchCredit.claimFiledDate` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.claimFilingEvidenceReference` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.claimPreparationDate` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.claimWillBeFiledByDeadline` | boolean \| null |  |  |
| `t661.novaScotiaResearchCredit.entityAllocations` | array |  |  |
| `t661.novaScotiaResearchCredit.entityAllocations[]` | object |  |  |
| `t661.novaScotiaResearchCredit.entityAllocations[].creditAmount` | null \| number \| string |  |  |
| `t661.novaScotiaResearchCredit.entityAllocations[].entityId` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.entityAllocations[].entityKind` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.entityAllocations[].evidenceReference` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.entityAllocations[].id` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.entityAllocations[].periodEnd` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.entityAllocations[].periodStart` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.entityAllocations[].reasonableShareConfirmed` | boolean \| null |  |  |
| `t661.novaScotiaResearchCredit.entityAllocations[].sourceOwnerAssistanceConfirmed` | boolean \| null |  |  |
| `t661.novaScotiaResearchCredit.notTaxExemptConfirmed` | boolean \| null |  |  |
| `t661.novaScotiaResearchCredit.openingProjectAssistanceBalances` | array |  | Optional opening assistance balances by expenditure basis. Retain each filed or assessed balance; a newly relevant provincial basis needs an evidenced opening for the known source. Existing federal repayment reductions remain separate. |
| `t661.novaScotiaResearchCredit.openingProjectAssistanceBalances[]` | object |  |  |
| `t661.novaScotiaResearchCredit.openingProjectAssistanceBalances[].amount` | null \| number \| string |  | Assistance balance on this basis at the preceding year end, in dollars and cents. An explicit zero proves an exhausted reviewed basis; an absent provincial basis remains unknown. |
| `t661.novaScotiaResearchCredit.openingProjectAssistanceBalances[].assistanceId` | null \| string |  | Original assistance source identity. |
| `t661.novaScotiaResearchCredit.openingProjectAssistanceBalances[].basisProgramId` | null \| string |  | federal or the provincial credit program whose unabsorbed balance is carried. |
| `t661.novaScotiaResearchCredit.openingProjectAssistanceBalances[].originTaxYearEnd` | null \| string |  | Original assistance taxation year end. |
| `t661.novaScotiaResearchCredit.openingProjectAssistanceBalances[].projectId` | null \| string |  | Original SR&ED project. |
| `t661.novaScotiaResearchCredit.ownCreditExcludedFromManualAssistanceConfirmed` | boolean \| null |  |  |
| `t661.novaScotiaResearchCredit.permanentEstablishmentConfirmed` | boolean \| null |  |  |
| `t661.novaScotiaResearchCredit.properties` | array |  |  |
| `t661.novaScotiaResearchCredit.properties[]` | object |  |  |
| `t661.novaScotiaResearchCredit.properties[].acquiredDate` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].acquisitionCost` | null \| number \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].assetId` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].atArmsLength` | boolean \| null |  |  |
| `t661.novaScotiaResearchCredit.properties[].containingPropertyId` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].currentOwnerId` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].dispositionPurchaserId` | null \| string |  | Purchaser identity on a protected outgoing transfer. |
| `t661.novaScotiaResearchCredit.properties[].eligibleAcquisitionCost` | null \| number \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].eventDate` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].eventKind` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].eventProtectedTransfer` | boolean \| null |  |  |
| `t661.novaScotiaResearchCredit.properties[].evidenceReference` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].fairMarketValue` | null \| number \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].hasTransferredExpenditure` | boolean \| null |  |  |
| `t661.novaScotiaResearchCredit.properties[].memberAllocationEvidenceReference` | null \| string |  | Retained partnership allocation evidence. |
| `t661.novaScotiaResearchCredit.properties[].memberCorporationId` | null \| string |  | The corporate member liable for partnership recapture; match this return business number. |
| `t661.novaScotiaResearchCredit.properties[].memberShareDenominator` | null \| number \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].memberShareNumerator` | null \| number \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].memberShareReasonableConfirmed` | boolean \| null |  | Confirm the reasonable corporate-member allocation under NS ITA s.41(12),(18),(19). |
| `t661.novaScotiaResearchCredit.properties[].originalCredit` | null \| number \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].originalFiscalPeriods` | array |  |  |
| `t661.novaScotiaResearchCredit.properties[].originalFiscalPeriods[]` | object |  |  |
| `t661.novaScotiaResearchCredit.properties[].originalFiscalPeriods[].end` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].originalFiscalPeriods[].start` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].originalHypotheticalCredit` | null \| number \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].originalOwnerId` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].originalRate` | null \| number \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].originalUserKind` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].originalUtilizedCredit` | null \| number \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].ownerHistory` | array |  | Original-to-current owner chain with qualifying protected transfer, amalgamation or wind-up evidence. |
| `t661.novaScotiaResearchCredit.properties[].ownerHistory[]` | object |  |  |
| `t661.novaScotiaResearchCredit.properties[].ownerHistory[].allOrSubstantiallyResearchUseConfirmed` | boolean \| null |  |  |
| `t661.novaScotiaResearchCredit.properties[].ownerHistory[].date` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].ownerHistory[].evidenceReference` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].ownerHistory[].kind` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].ownerHistory[].nonArmsLengthConfirmed` | boolean \| null |  |  |
| `t661.novaScotiaResearchCredit.properties[].ownerHistory[].qualifiesConfirmed` | boolean \| null |  |  |
| `t661.novaScotiaResearchCredit.properties[].ownerHistory[].transfereeId` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].ownerHistory[].transferorId` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].partnershipPeriodEnd` | null \| string |  | End of that partnership fiscal period, which must fall in this corporation taxation year. |
| `t661.novaScotiaResearchCredit.properties[].partnershipPeriodStart` | null \| string |  | Start of the purchaser partnership fiscal period containing the event. |
| `t661.novaScotiaResearchCredit.properties[].previouslyConvertedDate` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].proceeds` | null \| number \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].protectedTransferDate` | null \| string |  | Retained date of the prior protected transfer; original ownership and fiscal periods do not reset. |
| `t661.novaScotiaResearchCredit.properties[].protectedTransferEvidenceReference` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].protectedUseConfirmed` | boolean \| null |  |  |
| `t661.novaScotiaResearchCredit.properties[].purchaserKind` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].successorContinuityEvidenceReference` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].transferAgreementReference` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].transfereeCredit` | null \| number \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].transfereeId` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].transfereeRate` | null \| number \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].transferorId` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.properties[].transferredEligibleCost` | null \| number \| string |  |  |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews` | array |  |  |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[]` | object |  |  |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].assistanceEventId` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis` | object |  | Confirm reporting-currency amounts and retain each other-currency source amount, its arising day, permitted rate and reconciliation evidence. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.amountsInReportingCurrencyConfirmed` | array \| boolean \| null \| number \| object \| string |  | Amounts in reporting currency confirmed. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions` | array |  | Conversions. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[]` | object |  | Conversions. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].aroseDate` | array \| boolean \| null \| number \| object \| string |  | Arose date. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].denominatorRate` | array \| boolean \| null \| number \| object \| string |  | Denominator rate. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].ministerApprovalRef` | array \| boolean \| null \| number \| object \| string |  | Minister approval ref. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].numeratorRate` | array \| boolean \| null \| number \| object \| string |  | Numerator rate. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].originalAmount` | array \| boolean \| null \| number \| object \| string |  | Original amount. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].path` | array \| boolean \| null \| number \| object \| string |  | Path. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].rateDate` | array \| boolean \| null \| number \| object \| string |  | Rate date. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].sourceCurrency` | array \| boolean \| null \| number \| object \| string |  | Source currency. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].sourceRecordId` | array \| boolean \| null \| number \| object \| string |  | Stable source identity from the shared historical currency input roster; changing the source record requires a new reconciliation. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].spotRateSource` | array \| boolean \| null \| number \| object \| string |  | Spot rate source. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions` | array |  | Historical conversions. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[]` | object |  | Historical conversions. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion` | object |  | Conversion. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.aroseDate` | array \| boolean \| null \| number \| object \| string |  | Arose date. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.denominatorRate` | array \| boolean \| null \| number \| object \| string |  | Denominator rate. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.ministerApprovalRef` | array \| boolean \| null \| number \| object \| string |  | Minister approval ref. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.numeratorRate` | array \| boolean \| null \| number \| object \| string |  | Numerator rate. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.originalAmount` | array \| boolean \| null \| number \| object \| string |  | Original amount. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.path` | array \| boolean \| null \| number \| object \| string |  | Path. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.rateDate` | array \| boolean \| null \| number \| object \| string |  | Rate date. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.sourceCurrency` | array \| boolean \| null \| number \| object \| string |  | Source currency. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.sourceRecordId` | array \| boolean \| null \| number \| object \| string |  | Stable source identity from the shared historical currency input roster; changing the source record requires a new reconciliation. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.spotRateSource` | array \| boolean \| null \| number \| object \| string |  | Spot rate source. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].filingReference` | array \| boolean \| null \| number \| object \| string |  | Filing reference. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].reportingCurrency` | array \| boolean \| null \| number \| object \| string |  | Reporting currency. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currencyBasis.reportingCurrency` | array \| boolean \| null \| number \| object \| string |  | Reporting currency. |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currentYearBookIncomeIncludedInTaxIncomeConfirmed` | boolean \| null |  |  |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currentYearIncomeIncludedInBooks` | null \| number \| string |  |  |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].evidenceReference` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].receipts` | array |  |  |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].receiptsReviewed` | boolean \| null |  |  |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].receipts[]` | object |  |  |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].receipts[].amount` | null \| number \| string |  |  |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].receipts[].evidenceReference` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].receipts[].id` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].receipts[].receiptKind` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].receipts[].receivedDate` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.recaptureReviewed` | boolean \| null |  |  |
| `t661.novaScotiaResearchCredit.renounce` | boolean \| null |  |  |
| `t661.novaScotiaResearchCredit.renunciationAmount` | null \| number \| string |  |  |
| `t661.novaScotiaResearchCredit.renunciationDocumentReference` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.renunciationFiledDate` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.renunciationSignedDate` | null \| string |  |  |
| `t661.novaScotiaResearchCredit.renunciationTaxYearEnd` | null \| string |  |  |
| `t661.ontarioBusinessResearchInstituteCredit` | null \| object |  | Ontario Schedule 568 claim answers, the Part 3 allocation and one Schedule 569 contract per eligible contract. Each contract links its T661 contract-payment rows in the shared work-location attribution; the engine derives every face, the credit and its federal assistance event. Unsupported branches remain held. |
| `t661.ontarioBusinessResearchInstituteCredit.agreementNotFiledWithin30DaysConfirmed` | boolean \| null |  | Confirm no agreement was filed within 30 days after the Minister's notice. |
| `t661.ontarioBusinessResearchInstituteCredit.allocationEvidenceReference` | null \| string |  | Reference to the filed allocation agreement or to the Minister's notice and allocation. |
| `t661.ontarioBusinessResearchInstituteCredit.associatedCorporations` | array |  | Part 3: each associated corporation with a taxation year ending in the calendar year, including the filing corporation, and its allocated limit. |
| `t661.ontarioBusinessResearchInstituteCredit.associatedCorporations[]` | object |  |  |
| `t661.ontarioBusinessResearchInstituteCredit.associatedCorporations[].businessNumber` | null \| string |  | Line 305: the corporation's business number; leave blank when it is not registered. |
| `t661.ontarioBusinessResearchInstituteCredit.associatedCorporations[].corporationName` | null \| string |  | Line 300: the corporation's legal name. |
| `t661.ontarioBusinessResearchInstituteCredit.associatedCorporations[].expenditureLimitAllocated` | null \| number \| string |  | Line 310: the qualified expenditure limit allocated to the corporation for the calendar year. |
| `t661.ontarioBusinessResearchInstituteCredit.associatedCorporations[].id` | null \| string |  | Stable unique identifier for this associated corporation. |
| `t661.ontarioBusinessResearchInstituteCredit.associatedCorporations[].isFilingCorporation` | boolean \| null |  | Whether this row is the filing corporation; exactly one row must be. |
| `t661.ontarioBusinessResearchInstituteCredit.associatedCorporations[].notRegistered` | boolean \| null |  | Whether the corporation has no business number; line 305 then prints NR. |
| `t661.ontarioBusinessResearchInstituteCredit.associatedInCalendarYear` | boolean \| null |  | Whether the corporation was associated with another corporation at any time in the calendar year in which the tax year ends (O. Reg. 37/09 s.38(4)). |
| `t661.ontarioBusinessResearchInstituteCredit.associatedInTaxYear` | boolean \| null |  | Line 200: whether the corporation was associated with another corporation at any time in the tax year. |
| `t661.ontarioBusinessResearchInstituteCredit.claim` | boolean \| null |  | Whether the corporation claims the Ontario business-research institute tax credit. An explicit false confirms no claim. |
| `t661.ontarioBusinessResearchInstituteCredit.claimFiledDate` | null \| string |  | Not used by Schedule 568: the credit is claimed in the return and has no separate written-claim deadline. |
| `t661.ontarioBusinessResearchInstituteCredit.claimFilingEvidenceReference` | null \| string |  | Not used by Schedule 568: the credit is claimed in the return and has no separate written-claim deadline. |
| `t661.ontarioBusinessResearchInstituteCredit.claimPreparationDate` | null \| string |  | Not used by Schedule 568: the credit is claimed in the return and has no separate written-claim deadline. |
| `t661.ontarioBusinessResearchInstituteCredit.claimWillBeFiledByDeadline` | boolean \| null |  | Not used by Schedule 568: the credit is claimed in the return and has no separate written-claim deadline. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts` | array |  | One Schedule 569 per eligible contract with an eligible research institute. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[]` | object |  |  |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].advanceRuling` | boolean \| null |  | Line 125: for a contract dated before August 10, 2007, whether it was subject to an advance ruling. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].connectedEmployees` | array |  | Wages funded by the contract for institute employees connected to the corporation. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].connectedEmployeesReviewed` | boolean \| null |  | Confirm the review of institute employees connected to the corporation, including none. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].connectedEmployees[]` | object |  |  |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].connectedEmployees[].basis` | null \| string |  | Why the employee is connected: shareholding, collective_control or return_arrangement. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].connectedEmployees[].evidenceReference` | null \| string |  | Reference to the evidence of the connection and the funded wages. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].connectedEmployees[].fundedWages` | null \| number \| string |  | Non-negative wages funded by the contract for this employee. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].connectedEmployees[].id` | null \| string |  | Stable unique identifier for this employee row. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].connectedPeriods` | array |  | Each period in which the corporation was connected to the contracting institute or a performing institute. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].connectedPeriods[]` | object |  |  |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].connectedPeriods[].basis` | null \| string |  | voting_rights, share_value, same_partnership, non_arms_length, institute_partnership_owns_shares or collective_institute_control. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].connectedPeriods[].endDate` | null \| string |  | Last day of the period, in YYYY-MM-DD format. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].connectedPeriods[].evidenceReference` | null \| string |  | Reference to the ownership, partnership or control evidence. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].connectedPeriods[].id` | null \| string |  | Stable unique identifier for this period. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].connectedPeriods[].instituteId` | null \| string |  | contracting, or the id of the performing institute. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].connectedPeriods[].ownershipPercent` | null \| number \| string |  | For voting_rights or share_value, the percentage held; only more than 10 per cent connects. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].connectedPeriods[].startDate` | null \| string |  | First day of the period, in YYYY-MM-DD format. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].connectionReviewed` | boolean \| null |  | Confirm the review of every day the corporation was connected to a performing institute, including none. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].contactName` | null \| string |  | Line 100: the person to contact for more information. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].contactTelephone` | null \| string |  | Line 105: the contact's telephone number including area code. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].continuesAfterMay61999` | boolean \| null |  | For a contract entered into before May 7, 1997, whether its terms on that date continue the research after May 6, 1999. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].contractDate` | null \| string |  | Line 120: the date of the contract, in YYYY-MM-DD format. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].contractEvidenceReference` | null \| string |  | Reference to the retained eligible contract. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].contributions` | array |  | Each contribution from the institute, a performer or a person not at arm's length with either. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].contributionsReviewed` | boolean \| null |  | Confirm the review of contributions received, receivable or expected, including none. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].contributions[]` | object |  |  |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].contributions[].amount` | null \| number \| string |  | Non-negative amount of the contribution. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].contributions[].evidenceReference` | null \| string |  | Reference to the contribution and any exception evidence. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].contributions[].exception` | null \| string |  | none, institute_cofunding (s.97(17)) or ordinary_course_fair_value (s.97(18)). |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].contributions[].id` | null \| string |  | Stable unique identifier for this contribution. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].directPerformanceCost` | null \| number \| string |  | What the corporation would have spent to perform the research directly in the same circumstances (s.97(20)). |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].directPerformanceCostEvidenceReference` | null \| string |  | Reference supporting the direct-performance cost. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].enteredContractWithInstitute` | boolean \| null |  | Line 200: whether the corporation entered into a contract with the institute. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].entitledToExploitResults` | boolean \| null |  | Line 210: whether the corporation is entitled to exploit the results. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].expenditureIds` | array |  | The attributed T661 contract-payment expenditures (lines 340 or 370) made under this contract. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].expenditureIds[]` | null \| string |  |  |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].federalPaymentCategory` | null \| string |  | The federal paragraph 37(1)(a) category of the payment: 37(1)(a)(i.01), (i.1), (ii) or (iii); (iii) does not qualify. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].forCanadianBusinessResearch` | boolean \| null |  | Line 230: whether the expenditures are for research related to the corporation's Canadian business. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].id` | null \| string |  | Stable unique identifier for the contract. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].includedInClaim` | boolean \| null |  | Whether the contract is relied on for the claim and counted on Schedule 568 line 400; false shows the face for review only. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].instituteAgreesToPerformInOntario` | boolean \| null |  | Line 205: whether the contract states the institute will perform Ontario research related to the corporation's Canadian business. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].instituteClass` | null \| string |  | The class of eligible research institute: university_or_college, centre_of_excellence, prescribed_nonprofit, hospital_research_institute or hospital_affiliated_corporation. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].instituteCode` | null \| string |  | Line 115: the institute's CRA eligible research institute code. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].instituteEligibleFrom` | null \| string |  | The date the institute became eligible, required for a designated non-profit or hospital institute, in YYYY-MM-DD format. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].instituteEligibleTo` | null \| string |  | The effective date the institute ceased to be eligible, if any, in YYYY-MM-DD format. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].instituteEvidenceReference` | null \| string |  | Reference to the CRA register entry or designation establishing the institute's eligibility. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].instituteName` | null \| string |  | Line 110: the name of the eligible research institute on the contract. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].paidByMoneyOrPrescribedPayment` | boolean \| null |  | Line 215: whether the expenditures were a money payment to the institute or a prescribed payment. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].partnershipEvidenceReference` | null \| string |  | Reference to the partnership's expenditure and allocation records. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].partnershipFiscalPeriodEnd` | null \| string |  | For a partnership claim, the end of the partnership's fiscal period (YYYY-MM-DD); it must fall in this tax year (s.97(5)). |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].partnershipHadNoIncomeOrLoss` | boolean \| null |  | Whether the partnership had no income or loss; the share then follows a deemed $1 million income (s.97(5)(b)). |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].partnershipName` | null \| string |  | Line 145: the name of the partnership. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].partnershipQualifiedExpenditures` | null \| number \| string |  | Line 300 of a partnership claim: the partnership's qualified expenditures under the contract. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].partnershipSharePercent` | null \| number \| string |  | Line 150: the corporation's percentage share of the partnership's income or loss for its fiscal period ending in the tax year. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].paymentBasis` | null \| string |  | corporation_money_payment, or prescribed_third_party_payment by a payer who is a party to the contract. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].performingInstitutes` | array |  | Other performers of the contract's research: a wholly-owned subsidiary or another eligible research institute under a subcontract. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].performingInstitutes[]` | object |  |  |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].performingInstitutes[].basis` | null \| string |  | wholly_owned_subsidiary (s.97(22)) or eligible_institute_subcontract (s.97(23)). |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].performingInstitutes[].evidenceReference` | null \| string |  | Reference to the subsidiary or subcontract evidence. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].performingInstitutes[].id` | null \| string |  | Stable unique identifier for this performer. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].performingInstitutes[].instituteCode` | null \| string |  | The performer's eligible research institute code, if any. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].performingInstitutes[].name` | null \| string |  | The performer's name. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].phaseIvClinicalExpenditure` | null \| number \| string |  | Expenditure under the contract for Phase IV clinical research, or 0 if none. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].phaseIvEvidenceReference` | null \| string |  | Reference to the supported research project and performer. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].phaseIvSupportsQualifyingWork` | boolean \| null |  | Whether the Phase IV work directly supports basic, applied or experimental work of an eligible performer. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].qualifiedFederalCategory` | boolean \| null |  | Line 225: whether the expenditures are qualified federal contract payments other than prescribed expenditures and connected-employee wages. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].repayments` | array |  | Repayments of government assistance that reduced an earlier credit under this contract (s.97(19)). |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].repaymentsReviewed` | boolean \| null |  | Confirm the review of government assistance repaid in the year, including none. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].repayments[]` | object |  |  |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].repayments[].amount` | null \| number \| string |  | Positive amount repaid in the year. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].repayments[].assistanceId` | null \| string |  | Identity of the government assistance repaid. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].repayments[].evidenceReference` | null \| string |  | Reference to the repayment and the earlier claim it reduced. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].repayments[].id` | null \| string |  | Stable unique identifier for this repayment. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].repayments[].projectId` | null \| string |  | SR&ED project of the contract payment the repaid assistance reduced; the credit on the repayment reduces that project's Ontario qualified expenditures of the year (ITA s.127(18)). |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].repayments[].reducedPriorCredit` | boolean \| null |  | Confirm the assistance reduced an earlier credit under this contract. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].repayments[].repaidDate` | null \| string |  | Date of the repayment, in YYYY-MM-DD format. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].repayments[].repaidInPriorYear` | boolean \| null |  | Whether this amount was repaid in an earlier year; it then does not qualify. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].requiresPre1997ContractResearch` | boolean \| null |  | Whether the contract requires research that a contract entered into before May 7, 1997 was to perform (s.97(7)). |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].researchCarriedOnInOntarioByInstitute` | boolean \| null |  | Line 220: whether the expenditures are for research carried on in Ontario by the institute. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].rulingEvidenceReference` | null \| string |  | Reference to the retained advance ruling. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].rulingInformationAccurate` | boolean \| null |  | Confirm the information given for the ruling was complete and accurate (O. Reg. 37/09 s.38(2)2). |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].rulingReference` | null \| string |  | Line 130: the Ontario ruling reference number, such as 123-456. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].rulingUndertakingsFulfilled` | boolean \| null |  | Confirm every undertaking given with the ruling application was fulfilled (O. Reg. 37/09 s.38(2)2). |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].significantAcademicInvolvement` | boolean \| null |  | For a prescribed non-profit institute, whether university, college or hospital teaching staff, students or research fellows are significantly involved (O. Reg. 37/09 s.38(2)3). |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].specifiedMember` | boolean \| null |  | Line 140: for a partnership claim, whether the corporation is a specified member. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].thirdPartyPaymentContractPartiesConfirmed` | boolean \| null |  | Confirm the corporation, the institute and the payer are all parties to the eligible contract. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].thirdPartyPaymentEvidenceReference` | null \| string |  | Reference to the evidence of the prescribed third-party payment. |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].throughPartnership` | boolean \| null |  | Line 135: whether the claim is earned through a partnership. |
| `t661.ontarioBusinessResearchInstituteCredit.endedProjectIds` | array |  | SR&ED projects that have ended. The part of the credit on a s.97(19) repayment an ended project's qualified expenditures of the year cannot absorb reduces nothing and is disclosed; for a continuing project it holds. |
| `t661.ontarioBusinessResearchInstituteCredit.endedProjectIds[]` | null \| string |  |  |
| `t661.ontarioBusinessResearchInstituteCredit.exemptUnderPartIII` | boolean \| null |  | Line 105: whether the corporation was exempt from tax for the tax year under Part III of the Taxation Act, 2007 (Ontario). |
| `t661.ontarioBusinessResearchInstituteCredit.limitAllocationBasis` | null \| string |  | How an associated corporation's limit is set: agreement, minister_allocation, or minister_no_allocation after an unanswered notice. |
| `t661.ontarioBusinessResearchInstituteCredit.ministerAllocation` | null \| number \| string |  | The limit the Minister allocated to the corporation after the notice, at most $20 million. |
| `t661.ontarioBusinessResearchInstituteCredit.ministerNoticeDate` | null \| string |  | Date of the Ontario Minister's written notice requiring an allocation agreement, in YYYY-MM-DD format. |
| `t661.ontarioBusinessResearchInstituteCredit.ontarioCreditsExcludedFromManualAssistanceConfirmed` | boolean \| null |  | Confirm entered T661 assistance excludes this credit and the Ontario innovation and research and development tax credits, which do not reduce this base. |
| `t661.ontarioBusinessResearchInstituteCredit.openingProjectAssistanceBalances` | array |  | Optional opening assistance balances by expenditure basis. Retain each filed or assessed balance; a newly relevant provincial basis needs an evidenced opening for the known source. Existing federal repayment reductions remain separate. |
| `t661.ontarioBusinessResearchInstituteCredit.openingProjectAssistanceBalances[]` | object |  |  |
| `t661.ontarioBusinessResearchInstituteCredit.openingProjectAssistanceBalances[].amount` | null \| number \| string |  | Assistance balance on this basis at the preceding year end, in dollars and cents. An explicit zero proves an exhausted reviewed basis; an absent provincial basis remains unknown. |
| `t661.ontarioBusinessResearchInstituteCredit.openingProjectAssistanceBalances[].assistanceId` | null \| string |  | Original assistance source identity. |
| `t661.ontarioBusinessResearchInstituteCredit.openingProjectAssistanceBalances[].basisProgramId` | null \| string |  | federal or the provincial credit program whose unabsorbed balance is carried. |
| `t661.ontarioBusinessResearchInstituteCredit.openingProjectAssistanceBalances[].originTaxYearEnd` | null \| string |  | Original assistance taxation year end. |
| `t661.ontarioBusinessResearchInstituteCredit.openingProjectAssistanceBalances[].projectId` | null \| string |  | Original SR&ED project. |
| `t661.ontarioBusinessResearchInstituteCredit.openingRepaymentReductions` | array |  | Unabsorbed federal qualified-expenditure assistance from earlier years, by source, SR&ED project and original year; includes transfer-credit identities prefixed transfer: or transfer-out:. The filed continuity and entered rows must agree; the roll-forward seeds them. No second pool deduction arises. |
| `t661.ontarioBusinessResearchInstituteCredit.openingRepaymentReductions[]` | object |  |  |
| `t661.ontarioBusinessResearchInstituteCredit.openingRepaymentReductions[].amount` | null \| number \| string |  | Positive remaining assistance in dollars and cents, applied oldest first and carried until absorbed or its project ends. |
| `t661.ontarioBusinessResearchInstituteCredit.openingRepaymentReductions[].originTaxYearEnd` | null \| string |  | Original year end in YYYY-MM-DD form, preceding this year's end; never replace it with the latest carry year. |
| `t661.ontarioBusinessResearchInstituteCredit.openingRepaymentReductions[].projectId` | null \| string |  | The SR&ED project whose qualified expenditures this assistance reduces. |
| `t661.ontarioBusinessResearchInstituteCredit.openingRepaymentReductions[].repaymentId` | null \| string |  | Stable original repayment or transfer-credit identity, retained across carry years. |
| `t661.ontarioBusinessResearchInstituteCredit.otherTaxYearEndsInCalendarYear` | boolean \| null |  | Whether another taxation year of the corporation ends in the same calendar year; an associated corporation's limit is then prorated by days (O. Reg. 37/09 s.38(4)3). |
| `t661.ontarioBusinessResearchInstituteCredit.permanentEstablishmentInOntario` | boolean \| null |  | Line 100: whether the corporation carried on business in Ontario through a permanent establishment in Ontario in the tax year. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews` | array |  | Reviewed receipt and book-income evidence for a research-credit proxy assistance event. Schedule 568 contract payments generate no proxy assistance. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[]` | object |  |  |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].assistanceEventId` | null \| string |  | Identity of the computed or authenticated filed proxy-credit event being reviewed. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis` | object |  | Confirm reporting-currency amounts and retain each other-currency source amount, its arising day, permitted rate and reconciliation evidence. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.amountsInReportingCurrencyConfirmed` | array \| boolean \| null \| number \| object \| string |  | Amounts in reporting currency confirmed. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.conversions` | array |  | Conversions. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.conversions[]` | object |  | Conversions. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.conversions[].aroseDate` | array \| boolean \| null \| number \| object \| string |  | Arose date. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.conversions[].denominatorRate` | array \| boolean \| null \| number \| object \| string |  | Denominator rate. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.conversions[].evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.conversions[].ministerApprovalRef` | array \| boolean \| null \| number \| object \| string |  | Minister approval ref. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.conversions[].numeratorRate` | array \| boolean \| null \| number \| object \| string |  | Numerator rate. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.conversions[].originalAmount` | array \| boolean \| null \| number \| object \| string |  | Original amount. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.conversions[].path` | array \| boolean \| null \| number \| object \| string |  | Path. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.conversions[].rateDate` | array \| boolean \| null \| number \| object \| string |  | Rate date. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.conversions[].sourceCurrency` | array \| boolean \| null \| number \| object \| string |  | Source currency. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.conversions[].sourceRecordId` | array \| boolean \| null \| number \| object \| string |  | Stable source identity from the shared historical currency input roster; changing the source record requires a new reconciliation. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.conversions[].spotRateSource` | array \| boolean \| null \| number \| object \| string |  | Spot rate source. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.historicalConversions` | array |  | Historical conversions. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[]` | object |  | Historical conversions. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion` | object |  | Conversion. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.aroseDate` | array \| boolean \| null \| number \| object \| string |  | Arose date. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.denominatorRate` | array \| boolean \| null \| number \| object \| string |  | Denominator rate. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.ministerApprovalRef` | array \| boolean \| null \| number \| object \| string |  | Minister approval ref. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.numeratorRate` | array \| boolean \| null \| number \| object \| string |  | Numerator rate. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.originalAmount` | array \| boolean \| null \| number \| object \| string |  | Original amount. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.path` | array \| boolean \| null \| number \| object \| string |  | Path. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.rateDate` | array \| boolean \| null \| number \| object \| string |  | Rate date. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.sourceCurrency` | array \| boolean \| null \| number \| object \| string |  | Source currency. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.sourceRecordId` | array \| boolean \| null \| number \| object \| string |  | Stable source identity from the shared historical currency input roster; changing the source record requires a new reconciliation. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.spotRateSource` | array \| boolean \| null \| number \| object \| string |  | Spot rate source. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].filingReference` | array \| boolean \| null \| number \| object \| string |  | Filing reference. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].reportingCurrency` | array \| boolean \| null \| number \| object \| string |  | Reporting currency. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currencyBasis.reportingCurrency` | array \| boolean \| null \| number \| object \| string |  | Reporting currency. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currentYearBookIncomeIncludedInTaxIncomeConfirmed` | boolean \| null |  | Confirm the book income included above is part of the income reported for tax. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currentYearIncomeIncludedInBooks` | null \| number \| string |  | Amount of this event included in current-year accounting income, including accruals; used to avoid a duplicate Schedule 1 inclusion. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].evidenceReference` | null \| string |  | Reference to the receipt and accounting-income reconciliation for this event. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].receipts` | array |  | Current-period receipts attributable to the proxy portion of the credit, with distinct retained receipt identities. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].receiptsReviewed` | boolean \| null |  | Confirm all receipts and applications of this event in the current period have been reviewed, including an explicit empty receipt list. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].receipts[]` | object |  |  |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].receipts[].amount` | null \| number \| string |  | Positive amount attributable to the proxy portion of this credit, stated to cents. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].receipts[].evidenceReference` | null \| string |  | Reference to retained evidence establishing the proxy-attributable receipt amount and date. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].receipts[].id` | null \| string |  | Stable unique identity of this receipt. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].receipts[].receiptKind` | null \| string |  | Evidence-backed receipt type: refund, application or payment. |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].receipts[].receivedDate` | null \| string |  | Actual receipt or application date, in YYYY-MM-DD format. |
| `t661.ontarioInnovationCredit` | null \| object |  | Ontario Schedule 566 claim answers, prior-year expenditure-limit facts, partnership expenditures, designated repayments and ended projects, waiver and Part 8 specified contract payments. The Ontario pool is the Ontario-located part of the shared work-location attribution; the engine derives the credit and its federal assistance event, the credit on repayments included. Unsupported branches remain held. |
| `t661.ontarioInnovationCredit.allocationAuthority` | null \| string |  | Who allocated the group limit: agreement (the associated corporations' agreement) or minister (an allocation by the Minister). |
| `t661.ontarioInnovationCredit.allocationEvidenceReference` | null \| string |  | Reference to the allocation agreement or the Minister's allocation. |
| `t661.ontarioInnovationCredit.amountsCurrency` | array \| boolean \| null \| number \| object \| string |  | Prior reporting currency of the carried repayment-assistance ledger. Must agree with authenticated adjacent prior-return facts when available. |
| `t661.ontarioInnovationCredit.associatedGroupMembers` | array |  | Each corporation of the associated group, this corporation included, with the amounts for its last taxation year ending in the preceding calendar year (s.96(4)-(4.1)). |
| `t661.ontarioInnovationCredit.associatedGroupMembers[]` | object |  |  |
| `t661.ontarioInnovationCredit.associatedGroupMembers[].businessNumber` | null \| string |  | Line 515: business number of the associated corporation, or NR if it is not registered. |
| `t661.ontarioInnovationCredit.associatedGroupMembers[].evidenceReference` | null \| string |  | Reference to the associated corporation's return or assessment for that year. |
| `t661.ontarioInnovationCredit.associatedGroupMembers[].id` | null \| string |  | Stable unique identifier for this associated corporation. |
| `t661.ontarioInnovationCredit.associatedGroupMembers[].isClaimant` | boolean \| null |  | Whether this row is the corporation filing this return; exactly one row is. |
| `t661.ontarioInnovationCredit.associatedGroupMembers[].name` | null \| string |  | Line 510: name of the associated corporation. |
| `t661.ontarioInnovationCredit.associatedGroupMembers[].specifiedCapital` | null \| number \| string |  | Specified capital for this associated corporation's last year ending in the preceding calendar year. Filed Schedule 34 or 35 supplies an insurer's or credit union's amount when established; otherwise an entered amount and its basis require evidence. |
| `t661.ontarioInnovationCredit.associatedGroupMembers[].specifiedCapitalBasis` | null \| string |  | Basis of the specified capital amount: insurance_or_credit_union, financial_institution or other_corporation (s.96(18)-(19)). |
| `t661.ontarioInnovationCredit.associatedGroupMembers[].taxableIncome` | null \| number \| string |  | Taxable income of this associated corporation for its last year ending in the preceding calendar year. An authenticated filed group return supplies it when held; an entered amount must agree. Otherwise retain the entered amount with the return evidence. |
| `t661.ontarioInnovationCredit.associatedGroupMembers[].taxationYearEnd` | null \| string |  | End of the corporation's last taxation year ending in the preceding calendar year, in YYYY-MM-DD format. |
| `t661.ontarioInnovationCredit.associatedGroupMembers[].taxationYearStart` | null \| string |  | Start of the corporation's last taxation year ending in the preceding calendar year, in YYYY-MM-DD format. |
| `t661.ontarioInnovationCredit.associatedWithOtherCorporations` | boolean \| null |  | Whether the corporation is associated with another corporation in the year; selects the stand-alone or associated expenditure limit. |
| `t661.ontarioInnovationCredit.claim` | boolean \| null |  | Whether the corporation claims the Ontario innovation tax credit. An explicit false confirms no claim when no Ontario expenditure is attributed or a Part 1 answer makes the corporation ineligible. |
| `t661.ontarioInnovationCredit.claimFiledDate` | null \| string |  | Date the federal claim (Form T661 and Schedule 31) and this schedule were filed with the return, in YYYY-MM-DD format. Retain delivery evidence. |
| `t661.ontarioInnovationCredit.claimFilingEvidenceReference` | null \| string |  | Reference to retained evidence of the claim's actual filing with the return. |
| `t661.ontarioInnovationCredit.claimPreparationDate` | null \| string |  | Date this unfiled claim is prepared, in YYYY-MM-DD format. It must fall within the statutory claim window. |
| `t661.ontarioInnovationCredit.claimWillBeFiledByDeadline` | boolean \| null |  | Confirm that the claim will accompany the return by the computed deadline; this is preparation evidence, not a filing receipt. |
| `t661.ontarioInnovationCredit.endedProjectIds` | array |  | SR&ED projects that have ended. The part of a repayment credit an ended project's qualified expenditures of the year cannot absorb reduces nothing and is disclosed; for a continuing project it holds. |
| `t661.ontarioInnovationCredit.endedProjectIds[]` | null \| string |  |  |
| `t661.ontarioInnovationCredit.expenditureLimitAllocations` | array |  | Part 6: the expenditure limit allocated to each associated corporation by agreement or by the Minister. |
| `t661.ontarioInnovationCredit.expenditureLimitAllocations[]` | object |  |  |
| `t661.ontarioInnovationCredit.expenditureLimitAllocations[].allocatedLimit` | null \| number \| string |  | Line 610: expenditure limit allocated to that corporation. |
| `t661.ontarioInnovationCredit.expenditureLimitAllocations[].memberId` | null \| string |  | Identifier of the associated corporation receiving this allocation. |
| `t661.ontarioInnovationCredit.firstTaxationYearEvidenceReference` | null \| string |  | Reference to the first taxation year's allocation. |
| `t661.ontarioInnovationCredit.firstTaxationYearExpenditureLimit` | null \| number \| string |  | The expenditure limit allocated for the first taxation year ending in the calendar year, used for a later taxation year. |
| `t661.ontarioInnovationCredit.hasPartnershipExpenditures` | boolean \| null |  | Whether any attributed Ontario expenditure was incurred on behalf of a partnership (s.84(5)). Yes needs partnershipExpenditureIds and its evidence; those expenditures earn no credit. |
| `t661.ontarioInnovationCredit.hasRepayments` | boolean \| null |  | Whether the corporation made designated repayments of assistance or contract payments in the year (Part 3). |
| `t661.ontarioInnovationCredit.laterTaxationYearInCalendarYear` | boolean \| null |  | Whether this is a second or later taxation year ending in the same calendar year in which the corporation is associated with another corporation (ITA s.127(10.5)(a) through s.96(5)). |
| `t661.ontarioInnovationCredit.limitAmountsInReportingCurrencyConfirmed` | boolean \| null |  | For a functional-currency claim, confirm the preceding income, specified capital and group allocations are stated in the current reporting currency, with their existing source references. The statutory CAD constants convert separately at the first-day Bank of Canada rate. |
| `t661.ontarioInnovationCredit.line100PermanentEstablishmentInOntario` | boolean \| null |  | Schedule 566 line 100: whether the corporation had a permanent establishment in Ontario at any time in the year. |
| `t661.ontarioInnovationCredit.line105ExemptUnderPartIII` | boolean \| null |  | Schedule 566 line 105: whether the corporation was exempt from tax for the year under Part III of the Taxation Act, 2007. |
| `t661.ontarioInnovationCredit.line110SredCarriedOnInOntario` | boolean \| null |  | Schedule 566 line 110: whether the corporation carried on SR&ED in Ontario during the year. |
| `t661.ontarioInnovationCredit.line115FederalInvestmentTaxCreditEligible` | boolean \| null |  | Schedule 566 line 115: whether the corporation is eligible for the federal section 127 investment tax credit on qualified expenditures made in the year. |
| `t661.ontarioInnovationCredit.line120T661Filed` | boolean \| null |  | Schedule 566 line 120: whether the corporation filed Form T661 for the year. |
| `t661.ontarioInnovationCredit.line715WaiverElected` | boolean \| null |  | Schedule 566 line 715: whether the corporation waives all or part of the credit. |
| `t661.ontarioInnovationCredit.line720WaivedAmount` | null \| number \| string |  | Schedule 566 line 720: the amount of the credit waived; more than nil and not more than line 712. |
| `t661.ontarioInnovationCredit.noPrecedingTaxationYear` | boolean \| null |  | Whether this is the corporation's first taxation year with no immediately preceding taxation year, including through a predecessor; retain the evidence. |
| `t661.ontarioInnovationCredit.ontarioExpendituresAttributableToPermanentEstablishmentConfirmed` | boolean \| null |  | Confirm each Ontario-located expenditure was incurred while the corporation had an Ontario permanent establishment and is attributable to it (s.96(8)(c)). |
| `t661.ontarioInnovationCredit.openingConversion` | array \| boolean \| null \| number \| object \| string |  | Applied historical currency-boundary receipt, using the last day of the preceding currency period and its BoC rate. A first-day limit rate is insufficient. |
| `t661.ontarioInnovationCredit.openingCurrencyEvidenceReference` | null \| string |  | Evidence for the preparer-entered prior reporting currency when authenticated adjacent prior-return facts are unavailable. |
| `t661.ontarioInnovationCredit.openingProjectAssistanceBalances` | array |  | Optional opening assistance balances by expenditure basis. Retain each filed or assessed balance; a newly relevant provincial basis needs an evidenced opening for the known source. Existing federal repayment reductions remain separate. |
| `t661.ontarioInnovationCredit.openingProjectAssistanceBalances[]` | object |  |  |
| `t661.ontarioInnovationCredit.openingProjectAssistanceBalances[].amount` | null \| number \| string |  | Assistance balance on this basis at the preceding year end, in dollars and cents. An explicit zero proves an exhausted reviewed basis; an absent provincial basis remains unknown. |
| `t661.ontarioInnovationCredit.openingProjectAssistanceBalances[].assistanceId` | null \| string |  | Original assistance source identity. |
| `t661.ontarioInnovationCredit.openingProjectAssistanceBalances[].basisProgramId` | null \| string |  | federal or the provincial credit program whose unabsorbed balance is carried. |
| `t661.ontarioInnovationCredit.openingProjectAssistanceBalances[].originTaxYearEnd` | null \| string |  | Original assistance taxation year end. |
| `t661.ontarioInnovationCredit.openingProjectAssistanceBalances[].projectId` | null \| string |  | Original SR&ED project. |
| `t661.ontarioInnovationCredit.openingRepaymentReductions` | array |  | Unabsorbed federal qualified-expenditure assistance from earlier years, by source, SR&ED project and original year; includes transfer-credit identities prefixed transfer: or transfer-out:. The filed continuity and entered rows must agree; the roll-forward seeds them. No second pool deduction arises. |
| `t661.ontarioInnovationCredit.openingRepaymentReductions[]` | object |  |  |
| `t661.ontarioInnovationCredit.openingRepaymentReductions[].amount` | null \| number \| string |  | Positive remaining assistance in dollars and cents, applied oldest first and carried until absorbed or its project ends. |
| `t661.ontarioInnovationCredit.openingRepaymentReductions[].originTaxYearEnd` | null \| string |  | Original year end in YYYY-MM-DD form, preceding this year's end; never replace it with the latest carry year. |
| `t661.ontarioInnovationCredit.openingRepaymentReductions[].projectId` | null \| string |  | The SR&ED project whose qualified expenditures this assistance reduces. |
| `t661.ontarioInnovationCredit.openingRepaymentReductions[].repaymentId` | null \| string |  | Stable original repayment or transfer-credit identity, retained across carry years. |
| `t661.ontarioInnovationCredit.ownCreditsExcludedFromManualAssistanceConfirmed` | boolean \| null |  | Confirm that entered T661 assistance excludes the Ontario innovation, research and development and business-research institute credits, which are not government assistance for this credit (s.96(9) para 3). |
| `t661.ontarioInnovationCredit.partnershipExpenditureEvidenceReference` | null \| string |  | Reference to the evidence that the listed expenditures were incurred on behalf of a partnership. |
| `t661.ontarioInnovationCredit.partnershipExpenditureIds` | array |  | The attribution identity of each Ontario expenditure incurred on behalf of a partnership, once each; s.84(5) excludes them from this credit while they stay on the federal claim. |
| `t661.ontarioInnovationCredit.partnershipExpenditureIds[]` | null \| string |  |  |
| `t661.ontarioInnovationCredit.priorYearEnd` | null \| string |  | End of the immediately preceding taxation year, in YYYY-MM-DD format; it must be the day before this year starts. |
| `t661.ontarioInnovationCredit.priorYearEvidenceReference` | null \| string |  | Reference to the preceding year's return, assessment or first-year evidence. |
| `t661.ontarioInnovationCredit.priorYearSpecifiedCapital` | null \| number \| string |  | Line 500: specified capital for the immediately preceding year. An authenticated filed Schedule 34 or 35 supplies an insurer's or credit union's federal taxable capital when established (s.96(18)(a)); an entry must agree. Other Ontario capital bases remain evidenced entries. |
| `t661.ontarioInnovationCredit.priorYearSpecifiedCapitalBasis` | null \| string |  | Basis of the specified capital amount: insurance_or_credit_union (Part I.3 taxable capital employed in Canada), financial_institution (Ontario adjusted taxable paid-up capital) or other_corporation (Ontario taxable capital) (s.96(18)-(19)). |
| `t661.ontarioInnovationCredit.priorYearStart` | null \| string |  | Start of the immediately preceding taxation year, in YYYY-MM-DD format. |
| `t661.ontarioInnovationCredit.priorYearTaxableIncome` | null \| number \| string |  | Line 400: taxable income for the immediately preceding taxation year before loss carrybacks and specified future tax consequences, before annualization. When the return's preceding year was filed in Filemark or imported, its line 360 is used and an entered amount must agree. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews` | array |  | Reviewed receipt and book-income evidence for each current or previously established Ontario innovation proxy-credit assistance event. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[]` | object |  |  |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].assistanceEventId` | null \| string |  | Identity of the computed or authenticated filed Ontario innovation proxy-credit event being reviewed. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis` | object |  | Confirm reporting-currency amounts and retain each other-currency source amount, its arising day, permitted rate and reconciliation evidence. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.amountsInReportingCurrencyConfirmed` | array \| boolean \| null \| number \| object \| string |  | Amounts in reporting currency confirmed. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.conversions` | array |  | Conversions. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.conversions[]` | object |  | Conversions. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.conversions[].aroseDate` | array \| boolean \| null \| number \| object \| string |  | Arose date. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.conversions[].denominatorRate` | array \| boolean \| null \| number \| object \| string |  | Denominator rate. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.conversions[].evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.conversions[].ministerApprovalRef` | array \| boolean \| null \| number \| object \| string |  | Minister approval ref. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.conversions[].numeratorRate` | array \| boolean \| null \| number \| object \| string |  | Numerator rate. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.conversions[].originalAmount` | array \| boolean \| null \| number \| object \| string |  | Original amount. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.conversions[].path` | array \| boolean \| null \| number \| object \| string |  | Path. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.conversions[].rateDate` | array \| boolean \| null \| number \| object \| string |  | Rate date. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.conversions[].sourceCurrency` | array \| boolean \| null \| number \| object \| string |  | Source currency. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.conversions[].sourceRecordId` | array \| boolean \| null \| number \| object \| string |  | Stable source identity from the shared historical currency input roster; changing the source record requires a new reconciliation. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.conversions[].spotRateSource` | array \| boolean \| null \| number \| object \| string |  | Spot rate source. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.historicalConversions` | array |  | Historical conversions. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[]` | object |  | Historical conversions. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion` | object |  | Conversion. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.aroseDate` | array \| boolean \| null \| number \| object \| string |  | Arose date. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.denominatorRate` | array \| boolean \| null \| number \| object \| string |  | Denominator rate. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.ministerApprovalRef` | array \| boolean \| null \| number \| object \| string |  | Minister approval ref. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.numeratorRate` | array \| boolean \| null \| number \| object \| string |  | Numerator rate. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.originalAmount` | array \| boolean \| null \| number \| object \| string |  | Original amount. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.path` | array \| boolean \| null \| number \| object \| string |  | Path. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.rateDate` | array \| boolean \| null \| number \| object \| string |  | Rate date. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.sourceCurrency` | array \| boolean \| null \| number \| object \| string |  | Source currency. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.sourceRecordId` | array \| boolean \| null \| number \| object \| string |  | Stable source identity from the shared historical currency input roster; changing the source record requires a new reconciliation. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.spotRateSource` | array \| boolean \| null \| number \| object \| string |  | Spot rate source. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].filingReference` | array \| boolean \| null \| number \| object \| string |  | Filing reference. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].reportingCurrency` | array \| boolean \| null \| number \| object \| string |  | Reporting currency. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currencyBasis.reportingCurrency` | array \| boolean \| null \| number \| object \| string |  | Reporting currency. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currentYearBookIncomeIncludedInTaxIncomeConfirmed` | boolean \| null |  | Confirm the book income amount for this event is already included in income for tax purposes. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currentYearIncomeIncludedInBooks` | null \| number \| string |  | Amount of this event included in current-year accounting income, including accruals; used to avoid a duplicate Schedule 1 inclusion. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].evidenceReference` | null \| string |  | Reference to the receipt and accounting-income reconciliation for this event. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].receipts` | array |  | Current-period receipts attributable to the proxy portion of the credit, with distinct retained receipt identities. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].receiptsReviewed` | boolean \| null |  | Confirm all receipts and applications of this event in the current period have been reviewed, including an explicit empty receipt list. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].receipts[]` | object |  |  |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].receipts[].amount` | null \| number \| string |  | Positive amount attributable to the proxy portion of this credit, stated to cents; not the full Schedule 566 refund. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].receipts[].evidenceReference` | null \| string |  | Reference to retained evidence establishing the proxy-attributable receipt amount and date. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].receipts[].id` | null \| string |  | Stable unique identity of this receipt. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].receipts[].receiptKind` | null \| string |  | Evidence-backed receipt type: refund, application or payment. |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].receipts[].receivedDate` | null \| string |  | Actual receipt or application date, in YYYY-MM-DD format. |
| `t661.ontarioInnovationCredit.repayments` | array |  | Each designated repayment made in the year, with its expenditure nature, original taxation year and the four s.96(13) conditions. |
| `t661.ontarioInnovationCredit.repayments[]` | object |  |  |
| `t661.ontarioInnovationCredit.repayments[].amount` | null \| number \| string |  | Amount of the repayment that may reasonably be considered a repayment of the deducted assistance or contract payment. |
| `t661.ontarioInnovationCredit.repayments[].deductedFromOntarioQualifiedExpenditure` | boolean \| null |  | Whether the repaid amount was deducted in determining an Ontario qualified expenditure (s.96(13)(b)). |
| `t661.ontarioInnovationCredit.repayments[].evidenceReference` | null \| string |  | Reference to the repayment and the original assistance reduction. |
| `t661.ontarioInnovationCredit.repayments[].id` | null \| string |  | Stable unique identifier for this repayment. |
| `t661.ontarioInnovationCredit.repayments[].natureOfExpenditure` | null \| string |  | Nature of the repaid expenditure: current (line 300), capital (line 305) or shared_use (line 310). |
| `t661.ontarioInnovationCredit.repayments[].originalTaxYearEnd` | null \| string |  | End of the taxation year in which the repaid expenditure was incurred, in YYYY-MM-DD format. |
| `t661.ontarioInnovationCredit.repayments[].originalTaxYearStart` | null \| string |  | Start of the taxation year in which the repaid expenditure was incurred, in YYYY-MM-DD format. |
| `t661.ontarioInnovationCredit.repayments[].projectId` | null \| string |  | SR&ED project whose expenditure the repaid amount reduced; the credit on the repayment reduces that project's Ontario qualified expenditures of the year (ITA s.127(18)). |
| `t661.ontarioInnovationCredit.repayments[].reducedExpenditureKind` | null \| string |  | Federal character of the expenditure the repaid amount reduced, for a designated repayment: pool_expenditure, prescribed_proxy_amount (current nature only) or shared_use_equipment (shared_use nature only). It decides the federal assistance of the credit the repayment earns. |
| `t661.ontarioInnovationCredit.repayments[].reducedFederalQualifiedExpenditure` | boolean \| null |  | Whether the amount reduced the federal qualified expenditure under section 127 (s.96(13)(d)). |
| `t661.ontarioInnovationCredit.repayments[].reducedOntarioInnovationCredit` | boolean \| null |  | Whether that deduction reduced the Ontario innovation tax credit otherwise available (s.96(13)(c)). |
| `t661.ontarioInnovationCredit.repayments[].repaysAssistanceOrNonSpecifiedContractPayment` | boolean \| null |  | Whether it repays government or non-government assistance or a contract payment that is not a specified contract payment (s.96(13)(a)). |
| `t661.ontarioInnovationCredit.repayments[].scheduleEightPropertyId` | null \| string |  | Schedule 8 property of the shared-use equipment a shared_use repayment restored, whose capital cost the credit reduces (ITA s.13(7.1)(f)); blank for any other repayment. |
| `t661.ontarioInnovationCredit.specifiedContractPayments` | array |  | Part 8: each contract payment received for SR&ED carried on in Ontario that is claimed as a specified contract payment. |
| `t661.ontarioInnovationCredit.specifiedContractPayments[]` | object |  |  |
| `t661.ontarioInnovationCredit.specifiedContractPayments[].actualSredExpenditure` | null \| number \| string |  | Line 820: actual SR&ED expenditure relating to the contract included in the claim. |
| `t661.ontarioInnovationCredit.specifiedContractPayments[].armsLength` | boolean \| null |  | Line 810: whether the contract is an arm's length transaction. |
| `t661.ontarioInnovationCredit.specifiedContractPayments[].evidenceReference` | null \| string |  | Reference to the contract and the payer evidence. |
| `t661.ontarioInnovationCredit.specifiedContractPayments[].expenditureId` | null \| string |  | Identifier of the Ontario expenditure allocation whose contract-payment reduction this payment accounts for. |
| `t661.ontarioInnovationCredit.specifiedContractPayments[].grossAmount` | null \| number \| string |  | Line 815: gross amount of the specified contract payment received, receivable or reasonably expected to be received. |
| `t661.ontarioInnovationCredit.specifiedContractPayments[].id` | null \| string |  | Stable unique identifier for this contract payment. |
| `t661.ontarioInnovationCredit.specifiedContractPayments[].payerAddress` | null \| string |  | Line 805: address of the corporation making the payment. |
| `t661.ontarioInnovationCredit.specifiedContractPayments[].payerEntitledToPaymentFromEligibleCorporation` | boolean \| null |  | Whether the payer is entitled to a payment from a corporation eligible for this credit for the related SR&ED (s.96(11)(b)(ii)). |
| `t661.ontarioInnovationCredit.specifiedContractPayments[].payerHasOntarioPermanentEstablishment` | boolean \| null |  | Whether the payer has a permanent establishment in Ontario (s.96(11)(b)(i)). |
| `t661.ontarioInnovationCredit.specifiedContractPayments[].payerName` | null \| string |  | Line 800: name of the corporation making the payment. |
| `t661.ontarioInnovationCredit.specifiedContractPayments[].reductionAmount` | null \| number \| string |  | Part of that expenditure's contract-payment reduction this payment represents. |
| `t661.ontarioInnovationCredit.taxExemptionStatusChangeDate` | null \| string |  | The day the exempt status changed (YYYY-MM-DD); ITA s.149(10)(a) starts a new taxation year then, so it is the first day of this taxation year. |
| `t661.ontarioInnovationCredit.taxExemptionStatusChangeEvidenceReference` | null \| string |  | Reference to the evidence of the change in exempt status. |
| `t661.ontarioInnovationCredit.taxExemptionStatusChanged` | boolean \| null |  | Whether the corporation became or ceased to be exempt from federal Part I tax at the start of this taxation year, other than under ITA s.149(1)(t). Taxation Act, 2007 s.86 then treats it as a new corporation for this credit: no preceding-year amounts reduce the limit. |
| `t661.ontarioInnovationCredit.waiverDocumentReference` | null \| string |  | Reference to the written waiver delivered with the return or an amended return (s.96(14)). |
| `t661.ontarioResearchCredit` | null \| object |  | Ontario Schedule 508 claim answers, waiver, opening balance by year of origin, carryback requests, partnership allocations, repayment and recapture records, and filing evidence. The Ontario base is the Ontario-located part of the shared work-location attribution; the engine derives the credit, its federal assistance event and the Schedule 5 lines 416 and 277 settlement. Unsupported branches remain held. |
| `t661.ontarioResearchCredit.capitalCostAssistanceReceived` | array |  | Property credit received from the filed prior return, by Schedule 8 property. The carry-forward seeds it, continuity checks it, and Schedule 1 reconciles the single automatic cost-reduction posting marked ON508:. |
| `t661.ontarioResearchCredit.capitalCostAssistanceReceivedEvidenceReference` | null \| string |  | Review evidence for the current-year shared-use capital-cost reduction. |
| `t661.ontarioResearchCredit.capitalCostAssistanceReceivedInSchedule8Confirmed` | boolean \| null |  | Confirm the filed prior return's property credit received in this year has been recorded in Schedule 8; the assistance workpaper must separately prove the exact posting. |
| `t661.ontarioResearchCredit.capitalCostAssistanceReceived[]` | object |  |  |
| `t661.ontarioResearchCredit.capitalCostAssistanceReceived[].amount` | null \| number \| string |  | Positive credit received for the property in dollars and cents, reconciled to the filed continuation and assistance workpaper. |
| `t661.ontarioResearchCredit.capitalCostAssistanceReceived[].scheduleEightPropertyId` | null \| string |  | Property receiving the current-year automatic capital-cost reduction. |
| `t661.ontarioResearchCredit.capitalCostReceiptReviewEvidenceReference` | null \| string |  | Reference to the CRA account or other evidence supporting the receipt or entitlement review, including a reviewed absence of receipts. |
| `t661.ontarioResearchCredit.capitalCostReceipts` | array |  | Credit actually received or first receivable in this taxation period. Only these dated amounts reduce capital cost; the remaining applied balance carries until its actual receipt or entitlement date. |
| `t661.ontarioResearchCredit.capitalCostReceiptsReviewed` | boolean \| null |  | Whether the capital-credit receipt and entitlement dates have been reviewed against the CRA credit account, including no receipt. Required when capital credit is held, earned, or received. |
| `t661.ontarioResearchCredit.capitalCostReceipts[]` | object |  |  |
| `t661.ontarioResearchCredit.capitalCostReceipts[].amount` | null \| number \| string |  | Positive amount received or first receivable on this date, stated to cents, bounded by the property's proven applied credit. |
| `t661.ontarioResearchCredit.capitalCostReceipts[].evidenceReference` | null \| string |  | Reference to the CRA account credit, tax reduction, refund or enforceable entitlement evidence for this event. |
| `t661.ontarioResearchCredit.capitalCostReceipts[].id` | null \| string |  | Unique stable identifier of this receipt or entitlement event. |
| `t661.ontarioResearchCredit.capitalCostReceipts[].receivedDate` | null \| string |  | Earliest date the credit was received or became receivable under ITA s.13(7.1)(f), within this actual taxation period (YYYY-MM-DD). Do not use an expected future payment date. |
| `t661.ontarioResearchCredit.capitalCostReceipts[].scheduleEightPropertyId` | null \| string |  | Schedule 8 property receiving the capital-cost reduction. |
| `t661.ontarioResearchCredit.carrybackRequests` | array |  | Part 5 requests to carry current-year credit back to one of the three preceding taxation years. |
| `t661.ontarioResearchCredit.carrybackRequests[]` | object |  |  |
| `t661.ontarioResearchCredit.carrybackRequests[].amount` | null \| number \| string |  | Positive amount of current-year credit to carry back; only credit that could not be deducted this year qualifies. |
| `t661.ontarioResearchCredit.carrybackRequests[].restrictedQualifyingIncome` | null \| number \| string |  | For a target year that ended before an acquisition of control: that year's income from the business carried on after the event, less its s.111(1)(a) and (d) deductions (s.44(2)). |
| `t661.ontarioResearchCredit.carrybackRequests[].restrictedTaxableIncome` | null \| number \| string |  | For a target year that ended before an acquisition of control: that year's taxable income. |
| `t661.ontarioResearchCredit.carrybackRequests[].targetTaxYearId` | null \| string |  | Identity of the preceding taxation year the credit is applied to; its filed Ontario tax must be proven. |
| `t661.ontarioResearchCredit.claim` | boolean \| null |  | Whether the corporation files Schedule 508 for an Ontario research and development tax credit, carried balance or recapture. An explicit false confirms no claim. |
| `t661.ontarioResearchCredit.claimAmount` | null \| number \| string |  | Amount GG when the corporation chooses the claim, up to the lesser of the credit available and Ontario tax at amount 5E. Blank claims the lesser of available credit and amount 5E less any line 420 farmer credit. The elected ceiling and carryback room still use the full amount 5E. |
| `t661.ontarioResearchCredit.claimFiledDate` | null \| string |  | Date the T661, Schedule 31 and this schedule were filed with the return, in YYYY-MM-DD format. Retain delivery evidence. |
| `t661.ontarioResearchCredit.claimFilingEvidenceReference` | null \| string |  | Reference to retained evidence of the actual filing of the claim with the return. |
| `t661.ontarioResearchCredit.claimPreparationDate` | null \| string |  | Date this unfiled claim is prepared, in YYYY-MM-DD format. It must fall within the statutory claim window. |
| `t661.ontarioResearchCredit.claimWillBeFiledByDeadline` | boolean \| null |  | Confirm that the claim will be filed by the computed deadline; this is preparation evidence, not a filing receipt. |
| `t661.ontarioResearchCredit.controlAcquisitions` | array |  | Each acquisition of control that limits this year's use of earlier credits (s.44(1)). |
| `t661.ontarioResearchCredit.controlAcquisitions[]` | object |  |  |
| `t661.ontarioResearchCredit.controlAcquisitions[].businessCarriedOnConfirmed` | boolean \| null |  | Whether, throughout this year, the corporation carried on the business in which it made an eligible expenditure before the event. |
| `t661.ontarioResearchCredit.controlAcquisitions[].eventDate` | null \| string |  | Date control was acquired (YYYY-MM-DD), on or before the first day of this taxation year. |
| `t661.ontarioResearchCredit.controlAcquisitions[].evidenceReference` | null \| string |  | Reference to the acquisition-of-control evidence. |
| `t661.ontarioResearchCredit.controlAcquisitions[].id` | null \| string |  | Stable unique identifier for this event. |
| `t661.ontarioResearchCredit.controlAcquisitions[].qualifyingIncome` | null \| number \| string |  | This year's income from that business and similar businesses, less the s.111(1)(a) and (d) deductions for them. |
| `t661.ontarioResearchCredit.endedProjectIds` | array |  | SR&ED projects that have ended; their unabsorbed qualified-expenditure assistance reduces no future expenditure, with disclosure. |
| `t661.ontarioResearchCredit.endedProjectIds[]` | null \| string |  |  |
| `t661.ontarioResearchCredit.hasAmalgamationOrWindupTransfer` | boolean \| null |  | Whether a predecessor's unused ORDTC continues in this corporation on an amalgamation or wind-up in this taxation year (line 310, Taxation Act, 2007 s.38(7)). |
| `t661.ontarioResearchCredit.hasControlAcquisition` | boolean \| null |  | Whether an acquisition of control at or before the start of this taxation year limits the use of the credits that originate before it (Taxation Act, 2007 s.44). |
| `t661.ontarioResearchCredit.hasPartnershipAllocations` | boolean \| null |  | Whether the claim includes an ORDTC allocated by a partnership or a partnership recapture excess (lines 207 and 760). Yes needs one partnershipAllocations record per partnership fiscal period ending in the year. |
| `t661.ontarioResearchCredit.hasRecapture` | boolean \| null |  | Whether eligible property was disposed of or converted to commercial use in the year (Part 7). |
| `t661.ontarioResearchCredit.hasRepayments` | boolean \| null |  | Whether repayments of assistance or contract payments were made in the year (Part 2). Their credit settles with the current part. Link a shared-use equipment repayment to its project and Schedule 8 property; its credit reduces capital cost when received. |
| `t661.ontarioResearchCredit.noExemptIncomeConfirmed` | boolean \| null |  | Confirm that none of the income from expenditures included in this ORDTC claim is exempt income or exempt from Ontario tax. Shared expenditures identified by a T661 line 533 reduction are excluded from the ORDTC claim automatically (Taxation Act, 2007 s.38(3)(a)). |
| `t661.ontarioResearchCredit.notTaxExemptConfirmed` | boolean \| null |  | Confirm that the corporation is not exempt from Ontario corporate income tax. |
| `t661.ontarioResearchCredit.openingCapitalShares` | array \| null |  | The opening credit's shares earned on shared-use equipment, by year of origin and property. Null is unstated; an empty list establishes none. Filed or assessed continuity supplies them when held. |
| `t661.ontarioResearchCredit.openingCapitalShares[]` | object |  |  |
| `t661.ontarioResearchCredit.openingCapitalShares[].amount` | null \| number \| string |  | Positive capital share, stated to cents. |
| `t661.ontarioResearchCredit.openingCapitalShares[].originTaxYearId` | null \| string |  | Year of origin of this part of the credit. |
| `t661.ontarioResearchCredit.openingCapitalShares[].scheduleEightPropertyId` | null \| string |  | Schedule 8 property whose capital cost the received credit reduces. |
| `t661.ontarioResearchCredit.openingProjectAssistanceBalances` | array |  | Optional opening assistance balances by expenditure basis. Retain each filed or assessed balance; a newly relevant provincial basis needs an evidenced opening for the known source. Existing federal repayment reductions remain separate. |
| `t661.ontarioResearchCredit.openingProjectAssistanceBalances[]` | object |  |  |
| `t661.ontarioResearchCredit.openingProjectAssistanceBalances[].amount` | null \| number \| string |  | Assistance balance on this basis at the preceding year end, in dollars and cents. An explicit zero proves an exhausted reviewed basis; an absent provincial basis remains unknown. |
| `t661.ontarioResearchCredit.openingProjectAssistanceBalances[].assistanceId` | null \| string |  | Original assistance source identity. |
| `t661.ontarioResearchCredit.openingProjectAssistanceBalances[].basisProgramId` | null \| string |  | federal or the provincial credit program whose unabsorbed balance is carried. |
| `t661.ontarioResearchCredit.openingProjectAssistanceBalances[].originTaxYearEnd` | null \| string |  | Original assistance taxation year end. |
| `t661.ontarioResearchCredit.openingProjectAssistanceBalances[].projectId` | null \| string |  | Original SR&ED project. |
| `t661.ontarioResearchCredit.openingRepaymentReductions` | array |  | Unabsorbed federal qualified-expenditure assistance from earlier years, by source, SR&ED project and original year; includes transfer-credit identities prefixed transfer: or transfer-out:. The filed continuity and entered rows must agree; the roll-forward seeds them. No second pool deduction arises. |
| `t661.ontarioResearchCredit.openingRepaymentReductions[]` | object |  |  |
| `t661.ontarioResearchCredit.openingRepaymentReductions[].amount` | null \| number \| string |  | Positive remaining assistance in dollars and cents, applied oldest first and carried until absorbed or its project ends. |
| `t661.ontarioResearchCredit.openingRepaymentReductions[].originTaxYearEnd` | null \| string |  | Original year end in YYYY-MM-DD form, preceding this year's end; never replace it with the latest carry year. |
| `t661.ontarioResearchCredit.openingRepaymentReductions[].projectId` | null \| string |  | The SR&ED project whose qualified expenditures this assistance reduces. |
| `t661.ontarioResearchCredit.openingRepaymentReductions[].repaymentId` | null \| string |  | Stable original repayment or transfer-credit identity, retained across carry years. |
| `t661.ontarioResearchCredit.openingVintages` | array \| boolean \| null \| number \| object \| string |  | First-year opening of unused ORDTC by year of origin (programId, originTaxYearId, originTaxYearEnd, remainingTaxationYears, amount); an empty list proves none. Filed or assessed continuity takes precedence and a conflict holds. |
| `t661.ontarioResearchCredit.ownCreditExcludedFromManualAssistanceConfirmed` | boolean \| null |  | Confirm that entered T661 assistance excludes this claim's generated Ontario credit event and that other assistance is reconciled. |
| `t661.ontarioResearchCredit.partnershipAllocations` | array |  | Lines 207 and 760: one record per partnership fiscal period ending in the year, with the partnership's credit, its recapture deduction and the corporation's shares (Taxation Act, 2007 s.40 and s.45(3)-(5)). |
| `t661.ontarioResearchCredit.partnershipAllocations[]` | object |  |  |
| `t661.ontarioResearchCredit.partnershipAllocations[].allocatedCredit` | null \| number \| string |  | The corporation's reasonable share of the partnership's specified amount, the credit after the recapture deduction (s.40(1) and (3)); nil for a specified member. |
| `t661.ontarioResearchCredit.partnershipAllocations[].allocatedRecaptureExcess` | null \| number \| string |  | Line 760: the corporation's reasonable share of the recapture deduction in excess of the partnership's credit (s.45(4)), added to Ontario tax; nil when none. |
| `t661.ontarioResearchCredit.partnershipAllocations[].evidenceReference` | null \| string |  | Reference to the partnership's allocation statement or agreement. |
| `t661.ontarioResearchCredit.partnershipAllocations[].fiscalPeriodEnd` | null \| string |  | End of the partnership fiscal period (YYYY-MM-DD); it must fall in this taxation year. |
| `t661.ontarioResearchCredit.partnershipAllocations[].id` | null \| string |  | Stable unique identifier for this partnership allocation record. |
| `t661.ontarioResearchCredit.partnershipAllocations[].memberThroughoutFiscalPeriod` | boolean \| null |  | Whether the corporation was a member, other than a specified member, throughout the fiscal period (s.40(4)). |
| `t661.ontarioResearchCredit.partnershipAllocations[].partnershipCredit` | null \| number \| string |  | The partnership's own credit for the fiscal period under clauses (a), (a.1), (a.2) and (d) of A in s.38(2), computed as if it were a corporation (s.40(2)), in dollars and cents including nil. |
| `t661.ontarioResearchCredit.partnershipAllocations[].partnershipIdentifier` | null \| string |  | Name or account number of the partnership. |
| `t661.ontarioResearchCredit.partnershipAllocations[].partnershipRecapture` | null \| number \| string |  | The partnership's s.45(3) recapture deduction for the fiscal period, including a lower-tier excess deemed by s.45(5), in dollars and cents including nil. |
| `t661.ontarioResearchCredit.partnershipAllocations[].prescribedClaimFiledConfirmed` | boolean \| null |  | Confirm the prescribed SR&ED claim for the partnership's expenditures was filed by its deadline (s.40(1) is subject to s.38(3)(b)); required with a credit share. |
| `t661.ontarioResearchCredit.partnershipAllocations[].reasonableShareConfirmed` | boolean \| null |  | Confirm the shares are what can reasonably be considered the corporation's shares. |
| `t661.ontarioResearchCredit.partnershipAllocations[].specifiedMember` | boolean \| null |  | Whether the corporation is a specified member of the partnership, a limited partner included. A specified member takes no credit share (s.40(1)) but takes its share of a recapture excess (s.45(4)). |
| `t661.ontarioResearchCredit.partnershipAllocations[].unallocatedCreditShare` | null \| number \| string |  | The corporation's s.40(4) share of the specified amount allocated to no corporate member (s.40(5)); needs membership throughout the fiscal period. Nil when none. |
| `t661.ontarioResearchCredit.permanentEstablishmentConfirmed` | boolean \| null |  | Confirm that the expenditures are attributable to a permanent establishment of the corporation in Ontario. |
| `t661.ontarioResearchCredit.priorYearCapitalCostAssistance` | array |  | Applied capital credit still awaiting receipt or entitlement, by year of origin and property. Filed or assessed continuity supplies this pending balance and an entry must agree. It is not presumed received in the next year; dated receipt review determines the current cost reduction. |
| `t661.ontarioResearchCredit.priorYearCapitalCostAssistance[]` | object |  |  |
| `t661.ontarioResearchCredit.priorYearCapitalCostAssistance[].amount` | null \| number \| string |  | Positive applied credit not yet received or receivable, stated to cents. |
| `t661.ontarioResearchCredit.priorYearCapitalCostAssistance[].originTaxYearId` | null \| string |  | Year of origin of the applied credit awaiting receipt or entitlement. |
| `t661.ontarioResearchCredit.priorYearCapitalCostAssistance[].scheduleEightPropertyId` | null \| string |  | Schedule 8 property whose applied credit is awaiting receipt or entitlement. |
| `t661.ontarioResearchCredit.proxyIncomeReviews` | array |  | Reviewed receipt and book-income evidence for each current or previously established Ontario proxy-credit assistance event. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[]` | object |  |  |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].assistanceEventId` | null \| string |  | Identity of the computed or authenticated filed Ontario proxy-credit event being reviewed. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis` | object |  | Confirm reporting-currency amounts and retain each other-currency source amount, its arising day, permitted rate and reconciliation evidence. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.amountsInReportingCurrencyConfirmed` | array \| boolean \| null \| number \| object \| string |  | Amounts in reporting currency confirmed. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.conversions` | array |  | Conversions. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[]` | object |  | Conversions. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].aroseDate` | array \| boolean \| null \| number \| object \| string |  | Arose date. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].denominatorRate` | array \| boolean \| null \| number \| object \| string |  | Denominator rate. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].ministerApprovalRef` | array \| boolean \| null \| number \| object \| string |  | Minister approval ref. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].numeratorRate` | array \| boolean \| null \| number \| object \| string |  | Numerator rate. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].originalAmount` | array \| boolean \| null \| number \| object \| string |  | Original amount. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].path` | array \| boolean \| null \| number \| object \| string |  | Path. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].rateDate` | array \| boolean \| null \| number \| object \| string |  | Rate date. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].sourceCurrency` | array \| boolean \| null \| number \| object \| string |  | Source currency. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].sourceRecordId` | array \| boolean \| null \| number \| object \| string |  | Stable source identity from the shared historical currency input roster; changing the source record requires a new reconciliation. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].spotRateSource` | array \| boolean \| null \| number \| object \| string |  | Spot rate source. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions` | array |  | Historical conversions. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[]` | object |  | Historical conversions. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion` | object |  | Conversion. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.aroseDate` | array \| boolean \| null \| number \| object \| string |  | Arose date. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.denominatorRate` | array \| boolean \| null \| number \| object \| string |  | Denominator rate. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.ministerApprovalRef` | array \| boolean \| null \| number \| object \| string |  | Minister approval ref. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.numeratorRate` | array \| boolean \| null \| number \| object \| string |  | Numerator rate. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.originalAmount` | array \| boolean \| null \| number \| object \| string |  | Original amount. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.path` | array \| boolean \| null \| number \| object \| string |  | Path. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.rateDate` | array \| boolean \| null \| number \| object \| string |  | Rate date. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.sourceCurrency` | array \| boolean \| null \| number \| object \| string |  | Source currency. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.sourceRecordId` | array \| boolean \| null \| number \| object \| string |  | Stable source identity from the shared historical currency input roster; changing the source record requires a new reconciliation. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.spotRateSource` | array \| boolean \| null \| number \| object \| string |  | Spot rate source. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].filingReference` | array \| boolean \| null \| number \| object \| string |  | Filing reference. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].reportingCurrency` | array \| boolean \| null \| number \| object \| string |  | Reporting currency. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currencyBasis.reportingCurrency` | array \| boolean \| null \| number \| object \| string |  | Reporting currency. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currentYearBookIncomeIncludedInTaxIncomeConfirmed` | boolean \| null |  | Confirm that the book income amount is included in net income for tax purposes. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currentYearIncomeIncludedInBooks` | null \| number \| string |  | Amount of this event included in current-year accounting income, including accruals; used to avoid a duplicate Schedule 1 inclusion. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].evidenceReference` | null \| string |  | Reference to the receipt and accounting-income reconciliation for this event. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].receipts` | array |  | Current-period receipts or applications attributable to the proxy portion of the credit, with distinct retained receipt identities. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].receiptsReviewed` | boolean \| null |  | Confirm all receipts and applications of this event in the current period have been reviewed, including an explicit empty receipt list. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].receipts[]` | object |  |  |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].receipts[].amount` | null \| number \| string |  | Positive amount attributable to the proxy portion of this credit, stated to cents. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].receipts[].evidenceReference` | null \| string |  | Reference to retained evidence establishing the proxy-attributable receipt amount and date. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].receipts[].id` | null \| string |  | Stable unique identity of this receipt. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].receipts[].receiptKind` | null \| string |  | Evidence-backed receipt type: refund, application or payment. |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].receipts[].receivedDate` | null \| string |  | Actual receipt or application date, in YYYY-MM-DD format. |
| `t661.ontarioResearchCredit.recaptureProperties` | array |  | Part 7 Calculation 1: each disposition or conversion to commercial use of eligible property in the year. |
| `t661.ontarioResearchCredit.recaptureProperties[]` | object |  |  |
| `t661.ontarioResearchCredit.recaptureProperties[].acquisitionTaxYearEnd` | null \| string |  | End of the taxation year in which the property was acquired (YYYY-MM-DD); after 2008. |
| `t661.ontarioResearchCredit.recaptureProperties[].eventDate` | null \| string |  | Date of the disposition or conversion, within this taxation year (YYYY-MM-DD). |
| `t661.ontarioResearchCredit.recaptureProperties[].eventKind` | null \| string |  | arm_length_disposition, non_arm_length_disposition or conversion_to_commercial_use. |
| `t661.ontarioResearchCredit.recaptureProperties[].evidenceReference` | null \| string |  | Reference to the disposition or conversion evidence and the original ITC computation. |
| `t661.ontarioResearchCredit.recaptureProperties[].id` | null \| string |  | Stable unique identifier for this property. |
| `t661.ontarioResearchCredit.recaptureProperties[].originalFederalItc` | null \| number \| string |  | Line 700: the federal ITC originally calculated for the property, without the enhanced paragraph (e) rate. |
| `t661.ontarioResearchCredit.recaptureProperties[].originalFederalRate` | null \| number \| string |  | The federal ITC rate at the date of acquisition, without paragraph (e), as a fraction (0.15 for 15%). |
| `t661.ontarioResearchCredit.recaptureProperties[].proceedsOrFairMarketValue` | null \| number \| string |  | Proceeds of disposition for an arm's length sale, or fair market value in any other case. |
| `t661.ontarioResearchCredit.recaptureProperties[].propertyDescription` | null \| string |  | Description of the property. |
| `t661.ontarioResearchCredit.recaptureProperties[].propertyKind` | null \| string |  | ordinary, incorporating_property, first_term_shared_use or second_term_shared_use; shared-use equipment uses 25% or 50% of the proceeds or value. |
| `t661.ontarioResearchCredit.recaptureProperties[].purchaserSredUseInOntario` | boolean \| null |  | For a non-arm's length disposition: whether the purchaser will use the property all or substantially all for SR&ED in Ontario, in which case no recapture applies now. |
| `t661.ontarioResearchCredit.recaptureProperties[].taxationYearsBack` | null \| number \| string |  | Number of taxation years, short years included, between the acquisition year and this year (0 to 20). |
| `t661.ontarioResearchCredit.recaptureTransfers` | array |  | Part 7 Calculation 2: property whose cost was a qualified expenditure transferred under an ITA s.127(13) agreement. |
| `t661.ontarioResearchCredit.recaptureTransfers[]` | object |  |  |
| `t661.ontarioResearchCredit.recaptureTransfers[].agreementReference` | null \| string |  | Reference to the s.127(13) agreement and the section 42 transfer. |
| `t661.ontarioResearchCredit.recaptureTransfers[].calculation1PropertyId` | null \| string |  | The Calculation 1 property of the same asset, whose amount is line 740; blank when no part is in Calculation 1. |
| `t661.ontarioResearchCredit.recaptureTransfers[].eventDate` | null \| string |  | Date of the disposition or conversion, within this taxation year (YYYY-MM-DD). |
| `t661.ontarioResearchCredit.recaptureTransfers[].evidenceReference` | null \| string |  | Reference to the disposition or conversion evidence. |
| `t661.ontarioResearchCredit.recaptureTransfers[].id` | null \| string |  | Stable unique identifier for this transferred-expenditure property. |
| `t661.ontarioResearchCredit.recaptureTransfers[].proceedsOrFairMarketValue` | null \| number \| string |  | Line 730: proceeds of disposition at arm's length, or fair market value in any other case. |
| `t661.ontarioResearchCredit.recaptureTransfers[].taxationYearsBack` | null \| number \| string |  | Number of taxation years, short years included, between the acquisition year and this year (0 to 20). |
| `t661.ontarioResearchCredit.recaptureTransfers[].transfereeItc` | null \| number \| string |  | Line 750: the federal ITC the transferee earned on the transferred qualified expenditure. |
| `t661.ontarioResearchCredit.recaptureTransfers[].transfereeRate` | null \| number \| string |  | Line 720: the rate the transferee used for its federal ITC on the transferred expenditure, as a fraction. |
| `t661.ontarioResearchCredit.repayments` | array |  | Part 2: each repayment of government assistance, non-government assistance or a contract payment that reduced an Ontario eligible expenditure. |
| `t661.ontarioResearchCredit.repayments[]` | object |  |  |
| `t661.ontarioResearchCredit.repayments[].amount` | null \| number \| string |  | Positive amount repaid that reduced the eligible expenditure. |
| `t661.ontarioResearchCredit.repayments[].assistanceEventId` | null \| string |  | Identity of the assistance or contract-payment event the repayment relates to. |
| `t661.ontarioResearchCredit.repayments[].evidenceReference` | null \| string |  | Reference to the repayment or expectation-ceased evidence. |
| `t661.ontarioResearchCredit.repayments[].id` | null \| string |  | Stable unique identifier for this repayment record. |
| `t661.ontarioResearchCredit.repayments[].originalTaxYearEnd` | null \| string |  | End of the taxation year whose eligible expenditure the assistance reduced (YYYY-MM-DD). |
| `t661.ontarioResearchCredit.repayments[].originalTaxYearStart` | null \| string |  | Start of the taxation year whose eligible expenditure the assistance reduced (YYYY-MM-DD); it sets the repayment rate. |
| `t661.ontarioResearchCredit.repayments[].projectId` | null \| string |  | SR&ED project of that expenditure; the credit reduces the project's Ontario qualified expenditures (ITA s.127(18)). |
| `t661.ontarioResearchCredit.repayments[].reducedExpenditureKind` | null \| string |  | Federal character of the expenditure the repaid assistance reduced: pool_expenditure (ITA s.37(1)(a) or (b)), prescribed_proxy_amount or shared_use_equipment. It decides the federal assistance of the credit on the repayment. |
| `t661.ontarioResearchCredit.repayments[].repaymentDate` | null \| string |  | Date of the repayment, or the date the assistance ceased to be expected, within this taxation year (YYYY-MM-DD). |
| `t661.ontarioResearchCredit.repayments[].repaymentKind` | null \| string |  | repayment for an actual repayment, or assistance_no_longer_expected for assistance applied, never received and no longer expected (s.41(5)). |
| `t661.ontarioResearchCredit.repayments[].scheduleEightPropertyId` | null \| string |  | For shared-use equipment, the Schedule 8 property whose capital cost the repayment credit reduces when received (ITA s.13(7.1)(f)). |
| `t661.ontarioResearchCredit.repayments[].sharedUseEquipment` | boolean \| null |  | Whether the reduced expenditure was for first or second term shared-use equipment (4.5% of one-quarter, s.38(2) A(e)). |
| `t661.ontarioResearchCredit.sharedUsePropertyLinks` | array |  | Evidence linking each credited shared-use attribution row to its Schedule 8 property, for contingent capital-cost assistance. |
| `t661.ontarioResearchCredit.sharedUsePropertyLinks[]` | object |  |  |
| `t661.ontarioResearchCredit.sharedUsePropertyLinks[].evidenceReference` | null \| string |  | Retained asset-register and expenditure link. |
| `t661.ontarioResearchCredit.sharedUsePropertyLinks[].expenditureId` | null \| string |  | Shared T661 attribution row for first or second term shared-use equipment. |
| `t661.ontarioResearchCredit.sharedUsePropertyLinks[].scheduleEightPropertyId` | null \| string |  | Schedule 8 property that receives the capital-cost reduction when the credit is applied. |
| `t661.ontarioResearchCredit.transferredCapitalShares` | array \| null |  | The line 310 transferred balances' shares earned on shared-use equipment, by year of origin and property. State an empty list when none. |
| `t661.ontarioResearchCredit.transferredCapitalShares[]` | object |  |  |
| `t661.ontarioResearchCredit.transferredCapitalShares[].amount` | null \| number \| string |  | Positive capital share, stated to cents. |
| `t661.ontarioResearchCredit.transferredCapitalShares[].originTaxYearId` | null \| string |  | Year of origin of this part of the credit. |
| `t661.ontarioResearchCredit.transferredCapitalShares[].scheduleEightPropertyId` | null \| string |  | Schedule 8 property whose capital cost the received credit reduces. |
| `t661.ontarioResearchCredit.transferredVintages` | array |  | Line 310: each predecessor balance by year of origin, keeping its own origin and remaining taxation years. |
| `t661.ontarioResearchCredit.transferredVintages[]` | object |  |  |
| `t661.ontarioResearchCredit.transferredVintages[].amount` | null \| number \| string |  | The unused balance continued. |
| `t661.ontarioResearchCredit.transferredVintages[].evidenceReference` | null \| string |  | Reference to the predecessor's filed balance and the transaction evidence. |
| `t661.ontarioResearchCredit.transferredVintages[].originTaxYearEnd` | null \| string |  | End of the predecessor's year of origin (YYYY-MM-DD). |
| `t661.ontarioResearchCredit.transferredVintages[].originTaxYearId` | null \| string |  | Identity of the predecessor's year of origin. |
| `t661.ontarioResearchCredit.transferredVintages[].predecessorBusinessNumber` | null \| string |  | Business number of the predecessor or subsidiary. |
| `t661.ontarioResearchCredit.transferredVintages[].remainingTaxationYears` | null \| number \| string |  | Taxation years the balance can still be claimed, 1 to 20, counted through the predecessor's actual years. |
| `t661.ontarioResearchCredit.transferredVintages[].transactionDate` | null \| string |  | Date of the amalgamation or wind-up, within this taxation year (YYYY-MM-DD). |
| `t661.ontarioResearchCredit.transferredVintages[].transactionKind` | null \| string |  | amalgamation or windup. |
| `t661.ontarioResearchCredit.waiveCurrentPart` | boolean \| null |  | Line 315: whether the corporation waives all or part of the current part of the ORDTC by a written waiver filed with the return (s.43(1)). |
| `t661.ontarioResearchCredit.waivedAmount` | null \| number \| string |  | Line 320: the waived current part, no more than the current part. Nil when line 315 is no. |
| `t661.ontarioResearchCredit.waivedPartnershipAmount` | null \| number \| string |  | The part of line 320 the written waiver identifies against the line 207 partnership credit, in dollars and cents and no more than line 207 or line 320. Required when a waiver and a line 207 credit are both present; that part never reduces this corporation's own federal assistance. |
| `t661.ontarioResearchCredit.waiverEvidenceReference` | null \| string |  | Reference to the written waiver filed with the return or an amended return. |
| `t661.provincialResearchAttribution` | null \| object |  | One work-location attribution of every admitted T661 expenditure source and reduction, shared by every provincial research credit claimed on this T661. Each program reads only the rows located in its jurisdiction. |
| `t661.provincialResearchAttribution.assistanceAllocations` | array |  | Optional evidenced attribution of competing research assistance; required only for reciprocal or overlapping uses or differing expenditure bases. Each particular source reconciles separately on every applicable basis under ITA s.127(18) and the provincial Act. |
| `t661.provincialResearchAttribution.assistanceAllocations[]` | object |  |  |
| `t661.provincialResearchAttribution.assistanceAllocations[].applications` | array |  | Non-duplicated expenditure uses for this source and expenditure basis. |
| `t661.provincialResearchAttribution.assistanceAllocations[].applications[]` | object |  |  |
| `t661.provincialResearchAttribution.assistanceAllocations[].applications[].amount` | null \| number \| string |  | Assistance applied once against this expenditure on the named basis; all sources together must leave no negative expenditure. |
| `t661.provincialResearchAttribution.assistanceAllocations[].applications[].expenditureId` | null \| string |  | Shared T661 expenditure allocation ID in the same Canadian SR&ED project. |
| `t661.provincialResearchAttribution.assistanceAllocations[].applications[].federalBase` | null \| number \| string |  | Federal qualified expenditure before reductions, reconciled against T661 including its statutory contract factor and identified transfer portion. |
| `t661.provincialResearchAttribution.assistanceAllocations[].applications[].outsideBasisAmount` | null \| number \| string |  | Assistance evidenced against this project expenditure outside the named provincial credit basis. The programme base and reduction must be zero, the funding review must be confirmed, and all outside allocations must fit the remaining underlying source expenditure. Federal reductions cannot be excluded this way. |
| `t661.provincialResearchAttribution.assistanceAllocations[].applications[].outsideBasisFundingConfirmed` | boolean \| null |  | Confirmation that the retained funding evidence establishes the outside-basis allocation. It cannot override a statutory upstream-credit reduction. |
| `t661.provincialResearchAttribution.assistanceAllocations[].applications[].provincialBase` | null \| number \| string |  | Qualified expenditure before reductions on the named basis, reconciled against that credit Act; equal to federalBase for the federal basis. |
| `t661.provincialResearchAttribution.assistanceAllocations[].assistanceAmount` | null \| number \| string |  | Assistance available on this basis: computed current credit or reconciled opening. Applications plus evidenced outside-basis allocations, remaining carry and any disclosed ended-project amount must equal this amount. |
| `t661.provincialResearchAttribution.assistanceAllocations[].assistanceId` | null \| string |  | Original repayment or transfer-credit identity; current expenditure credits use current:PROGRAM:START:END:PROJECT. The engine verifies the computed source amount. |
| `t661.provincialResearchAttribution.assistanceAllocations[].basisProgramId` | null \| string |  | federal for T661, or the credit program whose own Act determines this application. Statutorily excluded programs cannot receive a reduction. |
| `t661.provincialResearchAttribution.assistanceAllocations[].evidenceReference` | null \| string |  | Reference to retained funding, reasonable attribution and project-use evidence. |
| `t661.provincialResearchAttribution.assistanceAllocations[].originTaxYearEnd` | null \| string |  | Original year end of the assistance source, retained across carries. |
| `t661.provincialResearchAttribution.assistanceAllocations[].programId` | null \| string |  | Program that produces the assistance, for example YT-S442 or ON-S568. |
| `t661.provincialResearchAttribution.assistanceAllocations[].projectEnded` | boolean \| null |  | Whether the research project has ended, supported by the allocation evidence. An ended project has no future assistance carry. |
| `t661.provincialResearchAttribution.assistanceAllocations[].projectId` | null \| string |  | SR&ED project supported by the funding and expenditure evidence. |
| `t661.provincialResearchAttribution.assistanceAllocations[].remainingCarry` | null \| number \| string |  | Unabsorbed assistance on this expenditure basis. A positive carry requires exhaustion of the same research expenditure; it retains its source and original year. |
| `t661.provincialResearchAttribution.assistanceAllocations[].unappliedEndedProjectAmount` | null \| number \| string |  | Assistance the ended project cannot absorb. Reconciles the source without a future carry and is explicitly disclosed; it cannot replace a reduction where project expenditure remains. |
| `t661.provincialResearchAttribution.expenditureAllocations` | array |  | Complete allocation of every admitted T661 expenditure source by work location, with retained source and project evidence. |
| `t661.provincialResearchAttribution.expenditureAllocations[]` | object |  |  |
| `t661.provincialResearchAttribution.expenditureAllocations[].amount` | null \| number \| string |  | Non-negative amount allocated from the canonical source before that source’s qualification factor and reductions. |
| `t661.provincialResearchAttribution.expenditureAllocations[].evidenceReference` | null \| string |  | Reference to evidence supporting the expenditure and federal qualification. |
| `t661.provincialResearchAttribution.expenditureAllocations[].id` | null \| string |  | Stable unique identifier for this expenditure allocation. |
| `t661.provincialResearchAttribution.expenditureAllocations[].location` | null \| string |  | Province or territory code for the work location, XO or NO for the Newfoundland and Labrador or Nova Scotia offshore area, or Outside Canada. Each credit uses only its own jurisdiction's rows. |
| `t661.provincialResearchAttribution.expenditureAllocations[].locationEvidenceReference` | null \| string |  | Reference to evidence establishing where the SR&ED work was performed. |
| `t661.provincialResearchAttribution.expenditureAllocations[].projectId` | null \| string |  | Identifier of the SR&ED project to which this expenditure belongs. |
| `t661.provincialResearchAttribution.expenditureAllocations[].recognitionDate` | null \| string |  | Expenditure recognition date within this taxation year, in YYYY-MM-DD format. |
| `t661.provincialResearchAttribution.expenditureAllocations[].sourceKey` | null \| string |  | Admitted canonical T661 expenditure source key; the allocation totals must reconcile to that computed source. |
| `t661.provincialResearchAttribution.expenditureAllocations[].sourceRecordId` | null \| string |  | Identifier of the retained federal source record supporting this allocation. |
| `t661.provincialResearchAttribution.expenditureAllocations[].transferAgreementEvidenceReference` | null \| string |  | Retained agreement and Ontario pool-portion review for the transfer-in term. |
| `t661.provincialResearchAttribution.expenditureAllocations[].transferAgreementValidConfirmed` | boolean \| null |  | Confirm the T1146 agreement is valid under ITA s.127(15), including prescribed form, filing window and required authorizations. |
| `t661.provincialResearchAttribution.expenditureAllocations[].transferAntiAvoidanceRuleDoesNotApplyConfirmed` | boolean \| null |  | Confirm ITA s.127(16) does not deem the transferee's amount nil; required for the Ontario s.42 transfer-in term. |
| `t661.provincialResearchAttribution.expenditureAllocations[].transferIdentificationEvidenceReference` | null \| string |  | Retained T1146 statement supporting the identified qualified-expenditure amount, including an explicit nil identification. |
| `t661.provincialResearchAttribution.expenditureAllocations[].transferPoolExpenditureConfirmed` | boolean \| null |  | Confirm that credit on this incoming transfer relates to the recipient's own deductible s.37 contract expenditure; a deemed qualified expenditure is not itself a second s.37 deduction. |
| `t661.provincialResearchAttribution.expenditureAllocations[].transferPoolExpenditureEvidenceReference` | null \| string |  | Evidence of the recipient's own current or prior s.37 contract payment to which credit on the transfer relates, for its s.37(1)(d) assistance reduction. |
| `t661.provincialResearchAttribution.expenditureAllocations[].transferQualifiedExpenditureAmount` | null \| number \| string |  | For T661 source 508 or 510, the portion identified in the filed T1146 agreement under ITA s.127(14)(b) and deemed qualified by (d), including evidenced nil; cannot exceed this allocation's transfer. |
| `t661.provincialResearchAttribution.reductionAllocations` | array |  | Complete allocation of each admitted other-assistance or contract-payment reduction to the affected expenditure records. |
| `t661.provincialResearchAttribution.reductionAllocations[]` | object |  |  |
| `t661.provincialResearchAttribution.reductionAllocations[].amount` | null \| number \| string |  | Non-negative amount of this canonical reduction allocated to the expenditure. |
| `t661.provincialResearchAttribution.reductionAllocations[].assistanceEventId` | null \| string |  | Stable identity of the assistance or contract-payment event; do not reuse an allocation of the same event. |
| `t661.provincialResearchAttribution.reductionAllocations[].evidenceReference` | null \| string |  | Reference linking the reduction event to the affected eligible expenditure. |
| `t661.provincialResearchAttribution.reductionAllocations[].expenditureId` | null \| string |  | Identifier of the expenditure allocation affected by this reduction. |
| `t661.provincialResearchAttribution.reductionAllocations[].id` | null \| string |  | Stable unique identifier for this reduction allocation. |
| `t661.provincialResearchAttribution.reductionAllocations[].programId` | null \| string |  | Identity of the other-assistance program. A provincial research credit this T661 computes must not be entered here. |
| `t661.provincialResearchAttribution.reductionAllocations[].reductionKey` | null \| string |  | Canonical T661 reduction source key that this allocation reconciles. |
| `t661.provincialResearchAttribution.reductionAllocations[].transferAgreementEvidenceReference` | null \| string |  | Retained outgoing agreement and Ontario pool-portion evidence. |
| `t661.provincialResearchAttribution.reductionAllocations[].transferAgreementValidConfirmed` | boolean \| null |  | Confirm the outgoing T1146 agreement is valid under ITA s.127(15), required for Ontario s.42. |
| `t661.provincialResearchAttribution.reductionAllocations[].transferIdentificationEvidenceReference` | null \| string |  | Retained T1146 identification statement for this outgoing transfer, including an explicit nil identified amount. |
| `t661.provincialResearchAttribution.reductionAllocations[].transferQualifiedExpenditureAmount` | null \| number \| string |  | For line 544, the portion identified under ITA s.127(14)(b), including evidenced nil, no more than this transfer. Paragraph (e) reduces current qualified expenditures by this part; capital qualified expenditures are not reduced. |
| `t661.provincialResearchAttribution.reductionAllocations[].transferRecipientEligibilityEvidenceReference` | null \| string |  | Retained recipient eligibility review supporting the Ontario s.96(9) para 5 transfer-out treatment. |
| `t661.provincialResearchAttribution.reductionAllocations[].transferRecipientProvincialIncentiveEligible` | boolean \| null |  | For Ontario innovation credit s.96(9) para 5, whether the transferee is eligible for any provincial SR&ED tax credit or incentive other than a s.37 deduction. False excludes this transfer from the Ontario pool subtraction; null holds. |
| `t661.proxySalaryBase` | null \| number \| string |  | Gross proxy salary base per Reg 2900(4), before the Reg 2900(9) remuneration-character exclusions below. |
| `t661.saskatchewanResearchCredit` | null \| object |  | Canonical T661 provincial research claim, evidence and continuity. The shared engine computes earned assistance and Schedule 5 receivers. |
| `t661.saskatchewanResearchCredit.carrybackRequests` | array |  |  |
| `t661.saskatchewanResearchCredit.carrybackRequests[]` | object |  |  |
| `t661.saskatchewanResearchCredit.carrybackRequests[].amount` | null \| number \| string |  |  |
| `t661.saskatchewanResearchCredit.carrybackRequests[].regime` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.carrybackRequests[].targetTaxYearId` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.carryforwardOnly` | boolean \| null |  | Claim only unused prior-year credits without a current federal expenditure claim; filed or assessed vintage continuity remains authoritative. |
| `t661.saskatchewanResearchCredit.ccpcThroughoutYear` | boolean \| null |  |  |
| `t661.saskatchewanResearchCredit.claim` | boolean \| null |  |  |
| `t661.saskatchewanResearchCredit.claimElectionAfter2017` | null \| number \| string |  |  |
| `t661.saskatchewanResearchCredit.claimElectionBefore2017` | null \| number \| string |  |  |
| `t661.saskatchewanResearchCredit.claimFiledDate` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.claimFilingEvidenceReference` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.claimPreparationDate` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.claimWillBeFiledByDeadline` | boolean \| null |  |  |
| `t661.saskatchewanResearchCredit.contractPaymentReviews` | array |  |  |
| `t661.saskatchewanResearchCredit.contractPaymentReviews[]` | object |  |  |
| `t661.saskatchewanResearchCredit.contractPaymentReviews[].amount` | null \| number \| string |  |  |
| `t661.saskatchewanResearchCredit.contractPaymentReviews[].evidenceReference` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.contractPaymentReviews[].expenditureId` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.contractPaymentReviews[].payerEntitledConfirmed` | boolean \| null |  |  |
| `t661.saskatchewanResearchCredit.contractPaymentReviews[].payerRenouncedConfirmed` | boolean \| null |  |  |
| `t661.saskatchewanResearchCredit.entityAllocations` | array |  |  |
| `t661.saskatchewanResearchCredit.entityAllocationsReviewed` | boolean \| null |  |  |
| `t661.saskatchewanResearchCredit.entityAllocations[]` | object |  |  |
| `t661.saskatchewanResearchCredit.entityAllocations[].creditAmount` | null \| number \| string |  |  |
| `t661.saskatchewanResearchCredit.entityAllocations[].eligibleExpenditures` | null \| number \| string |  |  |
| `t661.saskatchewanResearchCredit.entityAllocations[].entityCredit` | null \| number \| string |  |  |
| `t661.saskatchewanResearchCredit.entityAllocations[].entityId` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.entityAllocations[].entityKind` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.entityAllocations[].evidenceReference` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.entityAllocations[].expenditureDate` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.entityAllocations[].id` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.entityAllocations[].periodEnd` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.entityAllocations[].reasonableShareConfirmed` | boolean \| null |  |  |
| `t661.saskatchewanResearchCredit.entityAllocations[].repaymentBase` | null \| number \| string |  |  |
| `t661.saskatchewanResearchCredit.entityAllocations[].sourceOwnerAssistanceConfirmed` | boolean \| null |  |  |
| `t661.saskatchewanResearchCredit.federalExpenditureLimit` | null \| number \| string |  |  |
| `t661.saskatchewanResearchCredit.federalExpenditureLimitBasis` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.federalExpenditureLimitEvidenceReference` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.hasEntityAllocations` | boolean \| null |  |  |
| `t661.saskatchewanResearchCredit.hasPredecessorTransfers` | boolean \| null |  |  |
| `t661.saskatchewanResearchCredit.hasRenunciation` | boolean \| null |  |  |
| `t661.saskatchewanResearchCredit.hasRepayments` | boolean \| null |  |  |
| `t661.saskatchewanResearchCredit.notTaxExemptConfirmed` | boolean \| null |  |  |
| `t661.saskatchewanResearchCredit.openingCapitalShares` | array \| boolean \| null \| number \| object \| string |  |  |
| `t661.saskatchewanResearchCredit.openingProjectAssistanceBalances` | array |  | Optional opening assistance balances by expenditure basis. Retain each filed or assessed balance; a newly relevant provincial basis needs an evidenced opening for the known source. Existing federal repayment reductions remain separate. |
| `t661.saskatchewanResearchCredit.openingProjectAssistanceBalances[]` | object |  |  |
| `t661.saskatchewanResearchCredit.openingProjectAssistanceBalances[].amount` | null \| number \| string |  | Assistance balance on this basis at the preceding year end, in dollars and cents. An explicit zero proves an exhausted reviewed basis; an absent provincial basis remains unknown. |
| `t661.saskatchewanResearchCredit.openingProjectAssistanceBalances[].assistanceId` | null \| string |  | Original assistance source identity. |
| `t661.saskatchewanResearchCredit.openingProjectAssistanceBalances[].basisProgramId` | null \| string |  | federal or the provincial credit program whose unabsorbed balance is carried. |
| `t661.saskatchewanResearchCredit.openingProjectAssistanceBalances[].originTaxYearEnd` | null \| string |  | Original assistance taxation year end. |
| `t661.saskatchewanResearchCredit.openingProjectAssistanceBalances[].projectId` | null \| string |  | Original SR&ED project. |
| `t661.saskatchewanResearchCredit.openingRepaymentReductions` | array \| boolean \| null \| number \| object \| string |  |  |
| `t661.saskatchewanResearchCredit.openingVintages` | array \| boolean \| null \| number \| object \| string |  |  |
| `t661.saskatchewanResearchCredit.ownCreditExcludedFromManualAssistanceConfirmed` | boolean \| null |  |  |
| `t661.saskatchewanResearchCredit.permanentEstablishmentConfirmed` | boolean \| null |  |  |
| `t661.saskatchewanResearchCredit.predecessorTransfers` | array |  |  |
| `t661.saskatchewanResearchCredit.predecessorTransfersReviewed` | boolean \| null |  |  |
| `t661.saskatchewanResearchCredit.predecessorTransfers[]` | object |  |  |
| `t661.saskatchewanResearchCredit.predecessorTransfers[].capitalShares` | array \| boolean \| null \| number \| object \| string |  |  |
| `t661.saskatchewanResearchCredit.predecessorTransfers[].date` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.predecessorTransfers[].evidenceReference` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.predecessorTransfers[].kind` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.predecessorTransfers[].predecessorId` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.predecessorTransfers[].qualifiesUnderFederalActConfirmed` | boolean \| null |  |  |
| `t661.saskatchewanResearchCredit.predecessorTransfers[].unusedCreditConfirmed` | boolean \| null |  |  |
| `t661.saskatchewanResearchCredit.predecessorTransfers[].vintages` | array \| boolean \| null \| number \| object \| string |  |  |
| `t661.saskatchewanResearchCredit.priorYearCapitalCostAssistance` | array \| boolean \| null \| number \| object \| string |  |  |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews` | array |  |  |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[]` | object |  |  |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].assistanceEventId` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis` | object |  | Confirm reporting-currency amounts and retain each other-currency source amount, its arising day, permitted rate and reconciliation evidence. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.amountsInReportingCurrencyConfirmed` | array \| boolean \| null \| number \| object \| string |  | Amounts in reporting currency confirmed. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.conversions` | array |  | Conversions. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[]` | object |  | Conversions. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].aroseDate` | array \| boolean \| null \| number \| object \| string |  | Arose date. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].denominatorRate` | array \| boolean \| null \| number \| object \| string |  | Denominator rate. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].ministerApprovalRef` | array \| boolean \| null \| number \| object \| string |  | Minister approval ref. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].numeratorRate` | array \| boolean \| null \| number \| object \| string |  | Numerator rate. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].originalAmount` | array \| boolean \| null \| number \| object \| string |  | Original amount. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].path` | array \| boolean \| null \| number \| object \| string |  | Path. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].rateDate` | array \| boolean \| null \| number \| object \| string |  | Rate date. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].sourceCurrency` | array \| boolean \| null \| number \| object \| string |  | Source currency. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].sourceRecordId` | array \| boolean \| null \| number \| object \| string |  | Stable source identity from the shared historical currency input roster; changing the source record requires a new reconciliation. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].spotRateSource` | array \| boolean \| null \| number \| object \| string |  | Spot rate source. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions` | array |  | Historical conversions. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[]` | object |  | Historical conversions. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion` | object |  | Conversion. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.aroseDate` | array \| boolean \| null \| number \| object \| string |  | Arose date. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.denominatorRate` | array \| boolean \| null \| number \| object \| string |  | Denominator rate. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.ministerApprovalRef` | array \| boolean \| null \| number \| object \| string |  | Minister approval ref. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.numeratorRate` | array \| boolean \| null \| number \| object \| string |  | Numerator rate. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.originalAmount` | array \| boolean \| null \| number \| object \| string |  | Original amount. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.path` | array \| boolean \| null \| number \| object \| string |  | Path. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.rateDate` | array \| boolean \| null \| number \| object \| string |  | Rate date. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.sourceCurrency` | array \| boolean \| null \| number \| object \| string |  | Source currency. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.sourceRecordId` | array \| boolean \| null \| number \| object \| string |  | Stable source identity from the shared historical currency input roster; changing the source record requires a new reconciliation. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.spotRateSource` | array \| boolean \| null \| number \| object \| string |  | Spot rate source. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].filingReference` | array \| boolean \| null \| number \| object \| string |  | Filing reference. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].reportingCurrency` | array \| boolean \| null \| number \| object \| string |  | Reporting currency. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currencyBasis.reportingCurrency` | array \| boolean \| null \| number \| object \| string |  | Reporting currency. |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currentYearBookIncomeIncludedInTaxIncomeConfirmed` | boolean \| null |  |  |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currentYearIncomeIncludedInBooks` | null \| number \| string |  |  |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].evidenceReference` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].receipts` | array |  |  |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].receiptsReviewed` | boolean \| null |  |  |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].receipts[]` | object |  |  |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].receipts[].amount` | null \| number \| string |  |  |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].receipts[].evidenceReference` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].receipts[].id` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].receipts[].receiptKind` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].receipts[].receivedDate` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.renunciationReviewed` | boolean \| null |  |  |
| `t661.saskatchewanResearchCredit.renunciations` | array |  |  |
| `t661.saskatchewanResearchCredit.renunciations[]` | object |  |  |
| `t661.saskatchewanResearchCredit.renunciations[].beforeFederalReductionConfirmed` | boolean \| null |  |  |
| `t661.saskatchewanResearchCredit.renunciations[].creditAmount` | null \| number \| string |  |  |
| `t661.saskatchewanResearchCredit.renunciations[].date` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.renunciations[].evidenceReference` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.renunciations[].expenditureId` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.repayments` | array |  |  |
| `t661.saskatchewanResearchCredit.repaymentsReviewed` | boolean \| null |  |  |
| `t661.saskatchewanResearchCredit.repayments[]` | object |  |  |
| `t661.saskatchewanResearchCredit.repayments[].amount` | null \| number \| string |  |  |
| `t661.saskatchewanResearchCredit.repayments[].assistanceEventId` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.repayments[].evidenceReference` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.repayments[].expenditureKind` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.repayments[].id` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.repayments[].notClaimedInAnotherYearConfirmed` | boolean \| null |  |  |
| `t661.saskatchewanResearchCredit.repayments[].originalExpenditureDate` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.repayments[].originalExpenditureId` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.repayments[].originalReduction` | null \| number \| string |  |  |
| `t661.saskatchewanResearchCredit.repayments[].previouslyRepaid` | null \| number \| string |  |  |
| `t661.saskatchewanResearchCredit.repayments[].projectId` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.repayments[].reducedEligibleExpenditureConfirmed` | boolean \| null |  |  |
| `t661.saskatchewanResearchCredit.repayments[].repaymentDate` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.repayments[].scheduleEightPropertyId` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.sharedUseProperties` | array |  |  |
| `t661.saskatchewanResearchCredit.sharedUseProperties[]` | object |  |  |
| `t661.saskatchewanResearchCredit.sharedUseProperties[].evidenceReference` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.sharedUseProperties[].expenditureId` | null \| string |  |  |
| `t661.saskatchewanResearchCredit.sharedUseProperties[].scheduleEightPropertyId` | null \| string |  |  |
| `t661.sredAocOriginalPreEventPool` | null \| number \| string |  | s.37(6.1)(a) element A: the original pre-event SR&ED pool fixed at the loss-restriction event. The engine computes it in the event year and carries it unchanged. Edit only to reconcile an event-year return Filemark did not compute; a later-year opening balance has already shrunk by prior deductions. |
| `t661.sredAocPriorYearAbsorption` | null \| number \| string |  | s.37(6.1)(b)(ii) — pre-AoC pool amounts already absorbed in PRECEDING post-AoC years (per year, the lesser of that year's (b)(i) income and its s.37(1) deduction). The carryforward computes the cumulative amount; edit only to reconcile an event-year return Filemark did not compute. |
| `t661.sredAocSingleBusinessAttested` | boolean \| null |  | s.37(6.1) — is the pre-AoC pool attributable to a SINGLE business, the same business the corporation carried on after the acquisition of control? Required once a pre-AoC segment would otherwise be deductible; until attested that segment is excluded from this year's deductible pool and carries forward. null and false both hold. |
| `t661.sredBusinessContinuesPostAoc` | boolean \| null |  | Tri-state: was the SR&ED business carried on for profit (or with a reasonable expectation of profit) throughout the post-AoC year — including a business deriving substantially all its income from SIMILAR properties/services (s.37(6.1)(b)(i)(B); NOT s.111(5.1), which is the depreciable-property UCC write-down)? null = unanswered — the engine fails closed: the pre-AoC pool segment is excluded from this year's deductible pool (it carries forward) and the result is provisional until answered. |
| `t661.sredCapitalExpendituresRelatedToExemptIncome` | null \| number \| string |  | Capital-column QSE excluded because it relates to exempt income. |
| `t661.sredContractPayeeRows` | array \| null |  | ITA 127(9)(g): one reviewed row per line-340/370 payee. Row amounts must reconcile each face line. Non-residents qualify only where the particular amount relates to business through a Canadian Reg. 8201 PE. |
| `t661.sredContractPayeeRows[]` | object |  |  |
| `t661.sredContractPayeeRows[].amount` | null \| number \| string |  |  |
| `t661.sredContractPayeeRows[].amountRelatesToBusinessThroughCanadianPe` | boolean \| null |  |  |
| `t661.sredContractPayeeRows[].line370BasicOrAppliedResearch` | boolean \| null |  | For the nonprofit_basic_applied_research category (s.37(1)(a)(iii)): the paid work is basic research or applied research carried on in Canada. |
| `t661.sredContractPayeeRows[].line370EligibilityBasis` | array \| boolean \| null \| number \| object \| string |  | Paragraph 37(1)(a) payee category for a line 370 payment: canadian_corporation (i.1), approved_entity (ii)(A), (B) or (E), nonprofit_research_corporation (ii)(C), a s.149(1)(j) corporation whose results the taxpayer may exploit, or nonprofit_basic_applied_research (iii), a s.149(1)(j) corporation paid for basic or applied research meeting clauses (A) and (B). A line 370 row above nil that names none of these is held out of the s.37 deduction. |
| `t661.sredContractPayeeRows[].line370PotentialForUnrelatedBusinesses` | boolean \| null |  | For the nonprofit_basic_applied_research category: the research has technological potential for application to other businesses of a type unrelated to the taxpayer's (s.37(1)(a)(iii)(B)). |
| `t661.sredContractPayeeRows[].line370PrimaryPurposeTaxpayerUseOfResults` | boolean \| null |  | For the nonprofit_basic_applied_research category: its primary purpose is the taxpayer's use of the results with other SR&ED undertaken or to be undertaken by or on behalf of the taxpayer that relates to its business (s.37(1)(a)(iii)(A)). |
| `t661.sredContractPayeeRows[].line370RelatedToTaxpayerBusiness` | boolean \| null |  | For the (i.1) and (ii) categories: the SR&ED is related to a business of the taxpayer. Not asked for the (iii) category. |
| `t661.sredContractPayeeRows[].line370TaxpayerEntitledToExploitResults` | boolean \| null |  | For the (i.1) and (ii) categories: the taxpayer is entitled to exploit the results. Not asked for the (iii) category, which s.37(1)(a)(iii) does not condition on it. |
| `t661.sredContractPayeeRows[].payeeId` | array \| boolean \| null \| number \| object \| string |  |  |
| `t661.sredContractPayeeRows[].payeeIsCanadianPartnership` | boolean \| null |  |  |
| `t661.sredContractPayeeRows[].payeeName` | array \| boolean \| null \| number \| object \| string |  |  |
| `t661.sredContractPayeeRows[].payeeResidentInCanada` | boolean \| null |  |  |
| `t661.sredContractPayeeRows[].paymentLine` | array \| boolean \| null \| number \| object \| string |  |  |
| `t661.sredContractPayeeRows[].reg8201Facts` | null \| object |  |  |
| `t661.sredContractPayeeRows[].reg8201Facts.controlledSubsidiaryOnly` | boolean \| null \| string |  |  |
| `t661.sredContractPayeeRows[].reg8201Facts.employeeOrAgentEstablishedAtTarget` | boolean \| null \| string |  |  |
| `t661.sredContractPayeeRows[].reg8201Facts.fixedPlaceJurisdiction` | array \| null \| string |  |  |
| `t661.sredContractPayeeRows[].reg8201Facts.fixedPlaceJurisdiction[]` | array \| null \| string |  |  |
| `t661.sredContractPayeeRows[].reg8201Facts.fixedPlaceJurisdiction[][][]` | array \| null \| string |  |  |
| `t661.sredContractPayeeRows[].reg8201Facts.generalContractingAuthorityAtTarget` | boolean \| null \| string |  |  |
| `t661.sredContractPayeeRows[].reg8201Facts.hasFixedPlaceOfBusiness` | boolean \| null \| string |  |  |
| `t661.sredContractPayeeRows[].reg8201Facts.independentAgentOnly` | boolean \| null \| string |  |  |
| `t661.sredContractPayeeRows[].reg8201Facts.insurerRegisteredOrLicensedJurisdictions` | array \| null \| string |  |  |
| `t661.sredContractPayeeRows[].reg8201Facts.insurerRegisteredOrLicensedJurisdictions[]` | array \| null \| string |  | One entry in the stated collection. |
| `t661.sredContractPayeeRows[].reg8201Facts.insurerRegisteredOrLicensedJurisdictions[][][]` | array \| null \| string |  |  |
| `t661.sredContractPayeeRows[].reg8201Facts.isInsurer` | boolean \| null \| string |  |  |
| `t661.sredContractPayeeRows[].reg8201Facts.personOwnedStockAtTarget` | boolean \| null \| string |  |  |
| `t661.sredContractPayeeRows[].reg8201Facts.principalPlaceOfBusinessAtTarget` | boolean \| null \| string |  |  |
| `t661.sredContractPayeeRows[].reg8201Facts.purchaseOnlyOfficeOnly` | boolean \| null \| string |  |  |
| `t661.sredContractPayeeRows[].reg8201Facts.regularlyFillsOrdersFromStockAtTarget` | boolean \| null \| string |  |  |
| `t661.sredContractPayeeRows[].reg8201Facts.substantialMachineryOrEquipmentUsedAtTarget` | boolean \| null \| string |  |  |
| `t661.sredContractPayeeRows[].reg8201Facts.treatyExists` | boolean \| null \| string |  |  |
| `t661.sredContractPayeeRows[].reg8201Facts.treatyPermanentEstablishmentArticle` | array \| boolean \| null \| number \| object \| string |  |  |
| `t661.sredContractPayeeRows[].reg8201Facts.treatyPermanentEstablishmentConclusion` | boolean \| null \| string |  |  |
| `t661.sredCurrentExpendituresRelatedToExemptIncome` | null \| number \| string |  | Current-column QSE excluded because it relates to exempt income. |
| `t661.sredExemptIncomeExclusionReviewed` | boolean \| null |  | ITA 127(9)(l) review for expenditures related to exempt income. |
| `t661.sredExpendituresIncludedInBookIncome` | null \| number \| string |  | The year's SR&ED expenditures already included in BOOK income (i.e. expensed in the financial statements). Required once line 400 is positive — it is the S1 line 118 add-back. Without it the same expenditure would be relieved twice, so the engine fails closed. Explicit 0 is a valid answer; blank is not. |
| `t661.sredFilingDueDate` | null \| string |  | The taxpayer's filing-due date for this taxation year (YYYY-MM-DD): six months after the year end under s.150(1)(a), before any weekend or holiday move, and a date entered after that move is read back to it. The s.37(11) T661 deadline is 12 months after it, moved to the next CRA business day when it falls on a weekend or CRA holiday, on the holiday calendar of the head office province (T2 box 016). |
| `t661.sredItcUnpaidAmountsReviewed` | boolean \| null |  | Has the 180-day unpaid-amount test been reviewed for NON-SALARY current SR&ED expenditures? null = unanswered; the engine applies no removal until answered. `false` is a valid answer. |
| `t661.sredNalSupplierCostAdjustment` | null \| number \| string |  | s.127(11.6) — total NAL supplier cost adjustment. |
| `t661.sredNalSupplierCostAdjustmentRelatingToCapital` | null \| number \| string |  | Restored-capital portion of the s.127(11.6) adjustment. |
| `t661.sredNalSupplierCostAdjustmentRelatingToCurrent` | null \| number \| string |  | Current-expenditure portion of the s.127(11.6) adjustment. |
| `t661.sredNalSupplierPurchasesDisclosed` | boolean \| null |  | s.127(11.6) — have non-arm's-length supplier purchases been disclosed? Where a NAL supplier's cost exceeds the amount that would be reasonable at arm's length, the expenditure is reduced. Read against lines 320 + 325 + 350 + 355 and restored capital lines 390 / 558. null = unanswered and no adjustment is applied while the question is open; `false` is a valid answer. |
| `t661.sredPrescribedFormFiledDate` | null \| string |  | First date on which the prescribed T661 information was or will be filed with the Minister (YYYY-MM-DD): the CIF confirmation date for an electronic filing, the postmark date for first-class mail, or the day of hand delivery (CRA SR&ED Filing Requirements Policy 7.4). |
| `t661.sredPrescribedInformationComplete` | boolean \| null |  | ITA 37(11)/(11.1): does that filing contain the prescribed expenditure and claim-preparer information? Only true supports the current claim. |
| `t661.sredPriorLossRestrictionEventDate` | array \| boolean \| null \| number \| object \| string |  | Date of the loss-restriction event / acquisition of control (ISO YYYY-MM-DD). Setting it ARMS the s.37(6.1) restriction on the opening pool, and it is replayed on carryforward so a later year cannot escape the restriction. |
| `t661.sredProxyOverallCapAmount` | null \| number \| string |  | Reg 2900(6) — the OVERALL CAP on the prescribed proxy amount (the aggregate limit the PPA may not exceed). null = unanswered and the engine admits NO prescribed proxy amount into the qualified- expenditure base until it is supplied. |
| `t661.sredProxySalaryBaseExclusionsReg2900_9` | null \| number \| string |  | Reg 2900(9) aggregate included in the gross proxy base for s.6/7 amounts, s.78(4)-deemed remuneration, bonuses and profit-based remuneration. The engine subtracts it before applying 55%. |
| `t661.sredSameOrSimilarBusinessIncome` | null \| number \| string |  | s.37(6.1)(b)(i) — the year's income, before any s.37(1) deduction, from the same business plus clause (B) similar-business income. Read only when the continuation flag is asserted true. null = not supplied (fails closed while asserted); explicit 0 is valid. |
| `t661.sredSpecifiedEmployeeBonusOrProfitRemuneration` | null \| number \| string |  | ITA 37(9)(a) — bonus or remuneration based on profits included in the gross line-305 amount. The engine subtracts it from both the s.37 expenditure and the qualified-expenditure base. Explicit 0 confirms none; null is unanswered and holds line 305. |
| `t661.sredSpecifiedEmployeeCapApplied` | boolean \| null |  | s.37(9.1) — has the specified-employee salary cap been APPLIED to line 305? The cap limits the amount in respect of a specified employee. Required once line 305 is positive; null and false both block the claim (the entered amount is left unchanged). |
| `t661.sredTraditionalOverheadCanadianSredSalaryAmount` | null \| number \| string |  | Paid Canadian SR&ED salary included in line 360, excluding lines 306/315. |
| `t661.sredTraditionalOverheadDirectlyAttributableReviewed` | boolean \| null |  | Reg 2900(2)/(3) review that line 360 is directly attributable to SR&ED. |
| `t661.sredTraditionalOverheadPrescribedExpenditureAmount` | null \| number \| string |  | Reg 2902(a) prescribed current expenditure included in line 360. |
| `t661.sredUnpaidRemunerationReviewed` | boolean \| null |  | s.78(4) — preparer review marker for the 180-day test. |
| `t661.yukonResearchCredit` | null \| object |  | Yukon Schedule 442 claim answers, Yukon University designations and filing evidence. The Yukon base is the Yukon-located part of the shared work-location attribution; the engine derives the credit and its federal assistance event. Unsupported branches remain held. |
| `t661.yukonResearchCredit.claim` | boolean \| null |  | Whether the corporation claims the Yukon research and development tax credit. An explicit false confirms no claim. |
| `t661.yukonResearchCredit.claimFiledDate` | null \| string |  | Date the complete written claim was filed with the return, in YYYY-MM-DD format. Retain delivery evidence. |
| `t661.yukonResearchCredit.claimFilingEvidenceReference` | null \| string |  | Reference to retained evidence of the complete written claim’s actual filing with the return. |
| `t661.yukonResearchCredit.claimPreparationDate` | null \| string |  | Date this unfiled claim is prepared, in YYYY-MM-DD format. It must fall within the statutory claim window. |
| `t661.yukonResearchCredit.claimWillBeFiledByDeadline` | boolean \| null |  | Confirm that the complete written claim will accompany the return by the computed deadline; this is preparation evidence, not a filing receipt. |
| `t661.yukonResearchCredit.endedProjectIds` | array |  | SR&ED projects that have ended. The part of a repayment credit their Yukon qualified expenditures of the year cannot absorb reduces nothing and is disclosed; for any other project that part holds the claim. |
| `t661.yukonResearchCredit.endedProjectIds[]` | null \| string |  |  |
| `t661.yukonResearchCredit.entityAllocations` | array |  | One record per partnership fiscal period or trust taxation year ending in this taxation year whose notional Yukon credit is shared with the corporation. |
| `t661.yukonResearchCredit.entityAllocations[]` | object |  |  |
| `t661.yukonResearchCredit.entityAllocations[].allocatedCredit` | null \| number \| string |  | The corporation's share of the entity's credit, in dollars and cents, no more than that credit. |
| `t661.yukonResearchCredit.entityAllocations[].eligibleExpenditures` | null \| number \| string |  | The entity's Yukon eligible expenditures for that period, as if it were an eligible taxpayer. |
| `t661.yukonResearchCredit.entityAllocations[].entityCredit` | null \| number \| string |  | The entity's notional Yukon credit in dollars and cents; it must equal 15% of its eligible expenditures, plus 5% of the Yukon University part, plus its repayment and received credits. |
| `t661.yukonResearchCredit.entityAllocations[].entityIdentifier` | null \| string |  | The partnership's or trust's account or business number, or another stable identifier. |
| `t661.yukonResearchCredit.entityAllocations[].entityKind` | null \| string |  | partnership (line 130) or trust (line 140). |
| `t661.yukonResearchCredit.entityAllocations[].entityYearEnd` | null \| string |  | End of the partnership's fiscal period or the trust's taxation year, in YYYY-MM-DD format; it must fall in this taxation year. |
| `t661.yukonResearchCredit.entityAllocations[].evidenceReference` | null \| string |  | Reference to the entity's credit computation and allocation evidence. |
| `t661.yukonResearchCredit.entityAllocations[].id` | null \| string |  | Stable identifier of this allocation. |
| `t661.yukonResearchCredit.entityAllocations[].incomingCredit` | null \| number \| string |  | The shares of other partnerships' or trusts' credits the entity itself adds, including nil. |
| `t661.yukonResearchCredit.entityAllocations[].reasonableShareConfirmed` | boolean \| null |  | Confirm the share is the part of the entity's credit that may reasonably be considered the corporation's share. |
| `t661.yukonResearchCredit.entityAllocations[].repaymentCredit` | null \| number \| string |  | The entity's own credit on repayments for that period, including nil. |
| `t661.yukonResearchCredit.entityAllocations[].trustTermsReference` | null \| string |  | For a trust, reference to the trust terms and conditions that support the share. |
| `t661.yukonResearchCredit.entityAllocations[].universityExpenditures` | null \| number \| string |  | The part of the entity's eligible expenditures paid or payable to Yukon University, including nil. |
| `t661.yukonResearchCredit.hasEntityAllocations` | boolean \| null |  | Whether the claim includes a partnership or trust credit allocation (lines 130 and 140, Yukon ITA s.15(4)-(5)). Yes requires the allocations; No requires none. |
| `t661.yukonResearchCredit.hasRepayments` | boolean \| null |  | Whether the claim includes repayments made in the year of assistance or contract payments that reduced a Yukon eligible expenditure (line 145). Yes requires the repayments; No requires none. |
| `t661.yukonResearchCredit.noExemptControllersConfirmed` | boolean \| null |  | Confirm the corporation is not controlled directly or indirectly by an exempt person or exempt group. |
| `t661.yukonResearchCredit.notTaxExemptConfirmed` | boolean \| null |  | Confirm that the corporation is not exempt from Yukon tax under section 17. |
| `t661.yukonResearchCredit.openingProjectAssistanceBalances` | array |  | Optional opening assistance balances by expenditure basis. Retain each filed or assessed balance; a newly relevant provincial basis needs an evidenced opening for the known source. Existing federal repayment reductions remain separate. |
| `t661.yukonResearchCredit.openingProjectAssistanceBalances[]` | object |  |  |
| `t661.yukonResearchCredit.openingProjectAssistanceBalances[].amount` | null \| number \| string |  | Assistance balance on this basis at the preceding year end, in dollars and cents. An explicit zero proves an exhausted reviewed basis; an absent provincial basis remains unknown. |
| `t661.yukonResearchCredit.openingProjectAssistanceBalances[].assistanceId` | null \| string |  | Original assistance source identity. |
| `t661.yukonResearchCredit.openingProjectAssistanceBalances[].basisProgramId` | null \| string |  | federal or the provincial credit program whose unabsorbed balance is carried. |
| `t661.yukonResearchCredit.openingProjectAssistanceBalances[].originTaxYearEnd` | null \| string |  | Original assistance taxation year end. |
| `t661.yukonResearchCredit.openingProjectAssistanceBalances[].projectId` | null \| string |  | Original SR&ED project. |
| `t661.yukonResearchCredit.openingRepaymentReductions` | array |  | Unabsorbed federal qualified-expenditure assistance from earlier years, by source, SR&ED project and original year; includes transfer-credit identities prefixed transfer: or transfer-out:. The filed continuity and entered rows must agree; the roll-forward seeds them. No second pool deduction arises. |
| `t661.yukonResearchCredit.openingRepaymentReductions[]` | object |  |  |
| `t661.yukonResearchCredit.openingRepaymentReductions[].amount` | null \| number \| string |  | Positive remaining assistance in dollars and cents, applied oldest first and carried until absorbed or its project ends. |
| `t661.yukonResearchCredit.openingRepaymentReductions[].originTaxYearEnd` | null \| string |  | Original year end in YYYY-MM-DD form, preceding this year's end; never replace it with the latest carry year. |
| `t661.yukonResearchCredit.openingRepaymentReductions[].projectId` | null \| string |  | The SR&ED project whose qualified expenditures this assistance reduces. |
| `t661.yukonResearchCredit.openingRepaymentReductions[].repaymentId` | null \| string |  | Stable original repayment or transfer-credit identity, retained across carry years. |
| `t661.yukonResearchCredit.ownCreditExcludedFromManualAssistanceConfirmed` | boolean \| null |  | Confirm that entered T661 assistance excludes this claim’s generated Yukon credit event and that other assistance is reconciled. |
| `t661.yukonResearchCredit.permanentEstablishmentConfirmed` | boolean \| null |  | Confirm a Yukon permanent establishment during the taxation year. |
| `t661.yukonResearchCredit.proxyIncomeReviews` | array |  | Reviewed receipt and book-income evidence for each current or previously established Yukon proxy-credit assistance event. |
| `t661.yukonResearchCredit.proxyIncomeReviews[]` | object |  |  |
| `t661.yukonResearchCredit.proxyIncomeReviews[].assistanceEventId` | null \| string |  | Identity of the computed or authenticated filed Yukon proxy-credit event being reviewed. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis` | object |  | Confirm reporting-currency amounts and retain each other-currency source amount, its arising day, permitted rate and reconciliation evidence. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.amountsInReportingCurrencyConfirmed` | array \| boolean \| null \| number \| object \| string |  | Amounts in reporting currency confirmed. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.conversions` | array |  | Conversions. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[]` | object |  | Conversions. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].aroseDate` | array \| boolean \| null \| number \| object \| string |  | Arose date. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].denominatorRate` | array \| boolean \| null \| number \| object \| string |  | Denominator rate. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].ministerApprovalRef` | array \| boolean \| null \| number \| object \| string |  | Minister approval ref. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].numeratorRate` | array \| boolean \| null \| number \| object \| string |  | Numerator rate. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].originalAmount` | array \| boolean \| null \| number \| object \| string |  | Original amount. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].path` | array \| boolean \| null \| number \| object \| string |  | Path. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].rateDate` | array \| boolean \| null \| number \| object \| string |  | Rate date. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].sourceCurrency` | array \| boolean \| null \| number \| object \| string |  | Source currency. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].sourceRecordId` | array \| boolean \| null \| number \| object \| string |  | Stable source identity from the shared historical currency input roster; changing the source record requires a new reconciliation. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.conversions[].spotRateSource` | array \| boolean \| null \| number \| object \| string |  | Spot rate source. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions` | array |  | Historical conversions. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[]` | object |  | Historical conversions. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion` | object |  | Conversion. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.aroseDate` | array \| boolean \| null \| number \| object \| string |  | Arose date. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.denominatorRate` | array \| boolean \| null \| number \| object \| string |  | Denominator rate. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.evidenceReference` | array \| boolean \| null \| number \| object \| string |  | Evidence reference. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.ministerApprovalRef` | array \| boolean \| null \| number \| object \| string |  | Minister approval ref. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.numeratorRate` | array \| boolean \| null \| number \| object \| string |  | Numerator rate. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.originalAmount` | array \| boolean \| null \| number \| object \| string |  | Original amount. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.path` | array \| boolean \| null \| number \| object \| string |  | Path. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.rateDate` | array \| boolean \| null \| number \| object \| string |  | Rate date. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.sourceCurrency` | array \| boolean \| null \| number \| object \| string |  | Source currency. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.sourceRecordId` | array \| boolean \| null \| number \| object \| string |  | Stable source identity from the shared historical currency input roster; changing the source record requires a new reconciliation. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].conversion.spotRateSource` | array \| boolean \| null \| number \| object \| string |  | Spot rate source. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].filingReference` | array \| boolean \| null \| number \| object \| string |  | Filing reference. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.historicalConversions[].reportingCurrency` | array \| boolean \| null \| number \| object \| string |  | Reporting currency. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currencyBasis.reportingCurrency` | array \| boolean \| null \| number \| object \| string |  | Reporting currency. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currentYearBookIncomeIncludedInTaxIncomeConfirmed` | boolean \| null |  | Confirms that the stated current-year book income for this Yukon proxy-credit event remains in tax income after Schedule 1 adjustments, preventing the receipt reconciliation from treating reversed book income as already included. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currentYearIncomeIncludedInBooks` | null \| number \| string |  | Amount of this event included in current-year accounting income, including accruals; used to avoid a duplicate Schedule 1 inclusion. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].evidenceReference` | null \| string |  | Reference to the receipt and accounting-income reconciliation for this event. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].receipts` | array |  | Current-period receipts attributable to the proxy portion of the credit, with distinct retained receipt identities. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].receiptsReviewed` | boolean \| null |  | Confirm all receipts and applications of this event in the current period have been reviewed, including an explicit empty receipt list. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].receipts[]` | object |  |  |
| `t661.yukonResearchCredit.proxyIncomeReviews[].receipts[].amount` | null \| number \| string |  | Positive amount attributable to the proxy portion of this credit, stated to cents; not the full Schedule 442 refund. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].receipts[].evidenceReference` | null \| string |  | Reference to retained evidence establishing the proxy-attributable receipt amount and date. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].receipts[].id` | null \| string |  | Stable unique identity of this receipt. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].receipts[].receiptKind` | null \| string |  | Evidence-backed receipt type: refund, application or payment. |
| `t661.yukonResearchCredit.proxyIncomeReviews[].receipts[].receivedDate` | null \| string |  | Actual receipt or application date, in YYYY-MM-DD format. |
| `t661.yukonResearchCredit.repayments` | array |  | One record per repayment made in this taxation year of assistance or a contract payment that reduced a Yukon eligible expenditure. |
| `t661.yukonResearchCredit.repayments[]` | object |  |  |
| `t661.yukonResearchCredit.repayments[].amount` | null \| number \| string |  | The positive amount repaid that reduced a Yukon eligible expenditure. |
| `t661.yukonResearchCredit.repayments[].evidenceReference` | null \| string |  | Reference to the repayment and the reduction it restores. |
| `t661.yukonResearchCredit.repayments[].id` | null \| string |  | Stable identifier of this repayment. |
| `t661.yukonResearchCredit.repayments[].projectId` | null \| string |  | The SR&ED project whose qualified expenditures the credit on this repayment reduces (ITA s.127(18)). |
| `t661.yukonResearchCredit.repayments[].reducedExpenditureKind` | null \| string |  | Federal character of the expenditure the repaid amount reduced: pool_expenditure, prescribed_proxy_amount or shared_use_equipment (counted at one quarter). |
| `t661.yukonResearchCredit.repayments[].reducedYukonEligibleExpenditureConfirmed` | boolean \| null |  | Confirm the repaid assistance or contract payment reduced a Yukon eligible expenditure. |
| `t661.yukonResearchCredit.repayments[].repaymentDate` | null \| string |  | Date of the repayment, in YYYY-MM-DD format; it must fall in this taxation year. |
| `t661.yukonResearchCredit.repayments[].scheduleEightPropertyId` | null \| string |  | For shared-use equipment only, the Schedule 8 property whose capital cost the credit reduces (ITA s.13(7.1)(f)). |
| `t661.yukonResearchCredit.repayments[].yukonUniversityExpenditure` | boolean \| null |  | Whether the reduced expenditure was paid to Yukon University (20% instead of 15%). |
| `t661.yukonResearchCredit.universityDesignations` | array |  | One answer for each attributed Yukon expenditure: whether it was paid or payable to Yukon University, with the evidence for a Yes. |
| `t661.yukonResearchCredit.universityDesignations[]` | object |  |  |
| `t661.yukonResearchCredit.universityDesignations[].evidenceReference` | null \| string |  | Reference establishing Yukon University as the eligible payee and the Yukon work supporting the additional credit. |
| `t661.yukonResearchCredit.universityDesignations[].expenditureId` | null \| string |  | Identifier of the attributed expenditure this designation answers. |
| `t661.yukonResearchCredit.universityDesignations[].isYukonUniversity` | boolean \| null |  | Whether this eligible amount was paid or payable to Yukon University. |
| `taxYear` | number \| string | always |  |
| `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 (390 of 2406 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 |
| --- | --- |
| `aocAdventureTradeInventory[].cost` | `-1000000000000000 to 1000000000000000` |
| `aocAdventureTradeInventory[].fmv` | `-1000000000000000 to 1000000000000000` |
| `aocDesignatedProperty111_4_e[].acb` | `-1000000000000000 to 1000000000000000` |
| `aocDesignatedProperty111_4_e[].designated_proceeds` | `-1000000000000000 to 1000000000000000` |
| `aocDesignatedProperty111_4_e[].fmv` | `-1000000000000000 to 1000000000000000` |
| `aocDoubtfulDebtReserves111_5_3[].debt_amount` | `-1000000000000000 to 1000000000000000` |
| `aocDoubtfulDebtReserves111_5_3[].doubtful_debt_reserve_20_1_l` | `-1000000000000000 to 1000000000000000` |
| `aocNondepreciableCapitalProperties[].acb` | `-1000000000000000 to 1000000000000000` |
| `aocNondepreciableCapitalProperties[].fmv` | `-1000000000000000 to 1000000000000000` |
| `aocPropertyDesignations[].capitalCost` | `-1000000000000000 to 1000000000000000` |
| `aocPropertyDesignations[].designatedAmount` | `-1000000000000000 to 1000000000000000` |
| `aocPropertyDesignations[].fmv` | `-1000000000000000 to 1000000000000000` |
| `aocPropertyDesignations[].subsection111_5_1WouldApply` | `one of false, true` |
| `daysInYear` | `-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"` |
| `schedule309.actualCreditReceipts[].amount` | `-1000000000000000 to 1000000000000000` |
| `schedule309.certificates[].certifiedAmount` | `-1000000000000000 to 1000000000000000` |
| `schedule309.certificates[].claimHistory[].assessedAmount` | `-1000000000000000 to 1000000000000000` |
| `schedule309.certificates[].claimHistory[].claimedAmount` | `-1000000000000000 to 1000000000000000` |
| `schedule309.certificates[].estimatedCreditAmount` | `-1000000000000000 to 1000000000000000` |
| `schedule309.certificates[].projects[].estimatedCreditAmount` | `-1000000000000000 to 1000000000000000` |
| `schedule309.certificates[].taxationPeriods[].certifiedAmount` | `-1000000000000000 to 1000000000000000` |
| `schedule309.certificates[].taxationPeriods[].estimatedCreditAmount` | `-1000000000000000 to 1000000000000000` |
| `schedule309.certificates[].taxationPeriods[].projectAmounts[].certifiedAmount` | `-1000000000000000 to 1000000000000000` |
| `schedule309.certificates[].taxationPeriods[].projectAmounts[].estimatedCreditAmount` | `-1000000000000000 to 1000000000000000` |
| `schedule309.groupClaims[].amount` | `-1000000000000000 to 1000000000000000` |
| `schedule309.priorCreditReceipts[].amount` | `-1000000000000000 to 1000000000000000` |
| `schedule309.projects[].eligibleEmployeeWagesPaidInNl` | `-1000000000000000 to 1000000000000000` |
| `schedule309.projects[].eligibleRemuneration` | `-1000000000000000 to 1000000000000000` |
| `schedule309.projects[].expenditures[].amount` | `-1000000000000000 to 1000000000000000` |
| `schedule309.projects[].expenditures[].annualCcaAllowance` | `-1000000000000000 to 1000000000000000` |
| `schedule309.projects[].expenditures[].availabilityDays` | `-1000000000000000 to 1000000000000000` |
| `schedule309.projects[].expenditures[].classRate` | `-1000000000000000 to 1000000000000000` |
| `schedule309.projects[].expenditures[].eligibleNights` | `-1000000000000000 to 1000000000000000` |
| `schedule309.projects[].expenditures[].nightlyCost` | `-1000000000000000 to 1000000000000000` |
| `schedule309.projects[].governmentAssistance` | `-1000000000000000 to 1000000000000000` |
| `schedule309.projects[].netTotalProductionCosts` | `-1000000000000000 to 1000000000000000` |
| `schedule309.projects[].nonResidentLabour` | `-1000000000000000 to 1000000000000000` |
| `schedule309.projects[].priorProjectCredits` | `-1000000000000000 to 1000000000000000` |
| `schedule309.projects[].remunerationRows[].amount` | `-1000000000000000 to 1000000000000000` |
| `schedule309.projects[].remunerationRows[].eligibleUnderlyingWages` | `-1000000000000000 to 1000000000000000` |
| `schedule309.projects[].remunerationRows[].ministerEligibleAmount` | `-1000000000000000 to 1000000000000000` |
| `schedule309.projects[].remunerationRows[].parentEligibleSalaryAmount` | `-1000000000000000 to 1000000000000000` |
| `schedule309.projects[].remunerationRows[].profitOrRevenueContingentAmount` | `-1000000000000000 to 1000000000000000` |
| `schedule309.projects[].residentLabour` | `-1000000000000000 to 1000000000000000` |
| `schedule309.projects[].salaries[].actualSalary` | `-1000000000000000 to 1000000000000000` |
| `schedule309.projects[].salaries[].annualSalaryAlreadyUsed` | `-1000000000000000 to 1000000000000000` |
| `schedule309.projects[].salaries[].earnedYear` | `-1000000000000000 to 1000000000000000` |
| `schedule309.projects[].salaries[].eligibleSalary` | `-1000000000000000 to 1000000000000000` |
| `schedule309.projects[].salaries[].mentoredEmployeeSalary` | `-1000000000000000 to 1000000000000000` |
| `schedule309.projects[].totalProjectCosts` | `-1000000000000000 to 1000000000000000` |
| `schedule309.projects[].totalProjectSalaries` | `-1000000000000000 to 1000000000000000` |
| `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.taxYearEndExclusiveAt` | `at most 40 characters` |
| `t2Jacket.identification.taxYearStartAt` | `at most 40 characters` |
| `t2Jacket.identification.typeOfCorporation` | `one of null, 1, 2, 3, 4, 5, "1", "2", "3", "4", "5"` |
| `t661.britishColumbiaResearchCredit.carrybackRequests[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.britishColumbiaResearchCredit.carrybackRequests[].restrictedQualifyingIncome` | `-1000000000000000 to 1000000000000000` |
| `t661.britishColumbiaResearchCredit.carrybackRequests[].restrictedTaxableIncome` | `-1000000000000000 to 1000000000000000` |
| `t661.britishColumbiaResearchCredit.lossRestrictionEvents[].qualifyingIncome` | `-1000000000000000 to 1000000000000000` |
| `t661.britishColumbiaResearchCredit.openingCapitalShares[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.britishColumbiaResearchCredit.openingProjectAssistanceBalances[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.britishColumbiaResearchCredit.openingRepaymentReductions[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.britishColumbiaResearchCredit.partnershipAllocations[].creditAllocated` | `-1000000000000000 to 1000000000000000` |
| `t661.britishColumbiaResearchCredit.partnershipAllocations[].recaptureAllocated` | `-1000000000000000 to 1000000000000000` |
| `t661.britishColumbiaResearchCredit.priorYearCapitalCostAssistance[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].currentYearIncomeIncludedInBooks` | `-1000000000000000 to 1000000000000000` |
| `t661.britishColumbiaResearchCredit.proxyIncomeReviews[].receipts[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.britishColumbiaResearchCredit.recaptureProperties[].creditAttributable` | `-1000000000000000 to 1000000000000000` |
| `t661.britishColumbiaResearchCredit.recaptureProperties[].originalRate` | `-1000000000000000 to 1000000000000000` |
| `t661.britishColumbiaResearchCredit.recaptureProperties[].proceedsOrFairMarketValue` | `-1000000000000000 to 1000000000000000` |
| `t661.britishColumbiaResearchCredit.recaptureProperties[].taxationYearsBack` | `-1000000000000000 to 1000000000000000` |
| `t661.britishColumbiaResearchCredit.refundableClaim` | `-1000000000000000 to 1000000000000000` |
| `t661.britishColumbiaResearchCredit.renouncedAmount` | `-1000000000000000 to 1000000000000000` |
| `t661.britishColumbiaResearchCredit.repayments[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.britishColumbiaResearchCredit.transferredVintages[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.britishColumbiaResearchCredit.transferredVintages[].capitalShares[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.britishColumbiaResearchCredit.transferredVintages[].remainingTaxationYears` | `-1000000000000000 to 1000000000000000` |
| `t661.contractPaymentsReceivedForQualifiedExpenditures` | `-1000000000000000 to 1000000000000000` |
| `t661.contractPaymentsReceivedForQualifiedExpendituresRelatingToCapital` | `-1000000000000000 to 1000000000000000` |
| `t661.contractPaymentsReceivedForQualifiedExpendituresRelatingToCurrent` | `-1000000000000000 to 1000000000000000` |
| `t661.externalProxyAssistance.events[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.externalProxyAssistance.events[].originalAssistanceAmount` | `-1000000000000000 to 1000000000000000` |
| `t661.externalProxyAssistance.events[].priorQualifiedReductions` | `-1000000000000000 to 1000000000000000` |
| `t661.externalProxyAssistance.proxyIncomeReviews[].currentYearIncomeIncludedInBooks` | `-1000000000000000 to 1000000000000000` |
| `t661.externalProxyAssistance.proxyIncomeReviews[].receipts[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.leaseCostIsGeneralPurposeOfficeEquipmentOrFurniture` | `one of true, false, null` |
| `t661.line300SalariesDirectlyEngaged` | `-1000000000000000 to 1000000000000000` |
| `t661.line305SalariesSpecified` | `-1000000000000000 to 1000000000000000` |
| `t661.line307Nature` | `one of "foreign_salary", null` |
| `t661.line307SalariesNAL` | `-1000000000000000 to 1000000000000000` |
| `t661.line309SalariesSpecifiedOutsideCanada` | `-1000000000000000 to 1000000000000000` |
| `t661.line310PriorUnpaidSalariesPaidThisYear` | `-1000000000000000 to 1000000000000000` |
| `t661.line315CurrentYearUnpaidSalaries` | `-1000000000000000 to 1000000000000000` |
| `t661.line320MaterialsConsumed` | `-1000000000000000 to 1000000000000000` |
| `t661.line325MaterialsTransformed` | `-1000000000000000 to 1000000000000000` |
| `t661.line340ContractPaymentsAL` | `-1000000000000000 to 1000000000000000` |
| `t661.line345ContractPaymentsNAL` | `-1000000000000000 to 1000000000000000` |
| `t661.line350LeaseCostsAllOrSubstantiallyAll` | `-1000000000000000 to 1000000000000000` |
| `t661.line355LeaseCostsPrimarily` | `-1000000000000000 to 1000000000000000` |
| `t661.line360OverheadTraditional` | `-1000000000000000 to 1000000000000000` |
| `t661.line370ThirdPartyPayments` | `-1000000000000000 to 1000000000000000` |
| `t661.line390CapitalExpenditurePart6BRows[].adjustedSellingCostToSupplier` | `-1000000000000000 to 1000000000000000` |
| `t661.line390CapitalExpenditurePart6BRows[].capitalExpenditureAmount` | `-1000000000000000 to 1000000000000000` |
| `t661.line390CapitalExpenditurePart6BRows[].nonArmsLengthSupplier` | `one of true, false, null` |
| `t661.line390CapitalExpenditures` | `-1000000000000000 to 1000000000000000` |
| `t661.line429ProvincialGovernmentAssistance` | `-1000000000000000 to 1000000000000000` |
| `t661.line429ProvincialGovernmentAssistanceRelatingToCapital` | `-1000000000000000 to 1000000000000000` |
| `t661.line429ProvincialGovernmentAssistanceRelatingToCurrent` | `-1000000000000000 to 1000000000000000` |
| `t661.line431OtherGovernmentAssistance` | `-1000000000000000 to 1000000000000000` |
| `t661.line431OtherGovernmentAssistanceRelatingToCapital` | `-1000000000000000 to 1000000000000000` |
| `t661.line431OtherGovernmentAssistanceRelatingToCurrent` | `-1000000000000000 to 1000000000000000` |
| `t661.line432NonGovernmentAssistance` | `-1000000000000000 to 1000000000000000` |
| `t661.line432NonGovernmentAssistanceRelatingToCapital` | `-1000000000000000 to 1000000000000000` |
| `t661.line432NonGovernmentAssistanceRelatingToCurrent` | `-1000000000000000 to 1000000000000000` |
| `t661.line435PriorYearItcApplied` | `matches ^\s*(?:[+-]?(?:[0-9]{1,3}(?:,[0-9]{3})+\|[0-9]+)(?:\.[0-9]*)?(?:[eE][+-]?[0-9]+)?\|[+-]?\.[0-9]+(?:[eE][+-]?[0-9]+)?)?\s*$; 0 to 1000000000000000` |
| `t661.line440SaleCapitalAssetsAndOtherDeductions` | `matches ^\s*(?:[+-]?(?:[0-9]{1,3}(?:,[0-9]{3})+\|[0-9]+)(?:\.[0-9]*)?(?:[eE][+-]?[0-9]+)?\|[+-]?\.[0-9]+(?:[eE][+-]?[0-9]+)?)?\s*$; 0 to 1000000000000000` |
| `t661.line445AssistanceRepayments` | `matches ^\s*(?:[+-]?(?:[0-9]{1,3}(?:,[0-9]{3})+\|[0-9]+)(?:\.[0-9]*)?(?:[eE][+-]?[0-9]+)?\|[+-]?\.[0-9]+(?:[eE][+-]?[0-9]+)?)?\s*$; 0 to 1000000000000000` |
| `t661.line450OpeningPool` | `matches ^\s*(?:[+-]?(?:[0-9]{1,3}(?:,[0-9]{3})+\|[0-9]+)(?:\.[0-9]*)?(?:[eE][+-]?[0-9]+)?\|[+-]?\.[0-9]+(?:[eE][+-]?[0-9]+)?)?\s*$; 0 to 1000000000000000` |
| `t661.line452PoolTransferOnAmalgamationOrWindUp` | `matches ^\s*(?:[+-]?(?:[0-9]{1,3}(?:,[0-9]{3})+\|[0-9]+)(?:\.[0-9]*)?(?:[eE][+-]?[0-9]+)?\|[+-]?\.[0-9]+(?:[eE][+-]?[0-9]+)?)?\s*$; 0 to 1000000000000000` |
| `t661.line453PriorYearItcRecaptured` | `matches ^\s*(?:[+-]?(?:[0-9]{1,3}(?:,[0-9]{3})+\|[0-9]+)(?:\.[0-9]*)?(?:[eE][+-]?[0-9]+)?\|[+-]?\.[0-9]+(?:[eE][+-]?[0-9]+)?)?\s*$; 0 to 1000000000000000` |
| `t661.line453PriorYearItcRecapturedConfirmed` | `one of true, false, null` |
| `t661.line460ClaimFullPool` | `one of true, false, null` |
| `t661.line460DeductionClaimed` | `-1000000000000000 to 1000000000000000` |
| `t661.line500PriorYearUnpaidAmountsPaid` | `matches ^\s*(?:[+-]?(?:[0-9]{1,3}(?:,[0-9]{3})+\|[0-9]+)(?:\.[0-9]*)?(?:[eE][+-]?[0-9]+)?\|[+-]?\.[0-9]+(?:[eE][+-]?[0-9]+)?)?\s*$; 0 to 1000000000000000` |
| `t661.line502ProxyAmount` | `-1000000000000000 to 1000000000000000` |
| `t661.line504SUEPart6CRows[].adjustedCapitalCostAfterS127_11_6` | `-1000000000000000 to 1000000000000000` |
| `t661.line504SUEPart6CRows[].availableForUse` | `one of true, false, null` |
| `t661.line504SUEPart6CRows[].depreciableNotPrescribed` | `one of true, false, null` |
| `t661.line504SUEPart6CRows[].firstTermQualified` | `one of true, false, null` |
| `t661.line504SUEPart6CRows[].notGeneralPurposeOfficeEquipmentOrFurniture` | `one of true, false, null` |
| `t661.line504SUEPart6CRows[].qualifyingAmount25Percent` | `-1000000000000000 to 1000000000000000` |
| `t661.line504SUEPart6CRows[].term` | `one of 1, 2, null` |
| `t661.line504SUEPart6CRows[].usedPrimarilyForSredInCanada` | `one of true, false, null` |
| `t661.line504SharedUseEquipmentCapital` | `matches ^\s*(?:[+-]?(?:[0-9]{1,3}(?:,[0-9]{3})+\|[0-9]+)(?:\.[0-9]*)?(?:[eE][+-]?[0-9]+)?\|[+-]?\.[0-9]+(?:[eE][+-]?[0-9]+)?)?\s*$; 0 to 1000000000000000` |
| `t661.line508QualifiedExpendituresTransferredIn` | `matches ^\s*(?:[+-]?(?:[0-9]{1,3}(?:,[0-9]{3})+\|[0-9]+)(?:\.[0-9]*)?(?:[eE][+-]?[0-9]+)?\|[+-]?\.[0-9]+(?:[eE][+-]?[0-9]+)?)?\s*$; 0 to 1000000000000000` |
| `t661.line508TransferAgreementAmount` | `-1000000000000000 to 1000000000000000` |
| `t661.line508TransferorAggregateAllocatedToAllTransferees` | `-1000000000000000 to 1000000000000000` |
| `t661.line508TransferorArmsLengthEquivalentAmount` | `-1000000000000000 to 1000000000000000` |
| `t661.line508TransferorButForQualifiedExpenditurePool` | `-1000000000000000 to 1000000000000000` |
| `t661.line510QualifiedExpendituresTransferredInCapital` | `matches ^\s*(?:[+-]?(?:[0-9]{1,3}(?:,[0-9]{3})+\|[0-9]+)(?:\.[0-9]*)?(?:[eE][+-]?[0-9]+)?\|[+-]?\.[0-9]+(?:[eE][+-]?[0-9]+)?)?\s*$; 0 to 1000000000000000` |
| `t661.line520UnpaidCurrentExpendituresAtDay180` | `matches ^\s*(?:[+-]?(?:[0-9]{1,3}(?:,[0-9]{3})+\|[0-9]+)(?:\.[0-9]*)?(?:[eE][+-]?[0-9]+)?\|[+-]?\.[0-9]+(?:[eE][+-]?[0-9]+)?)?\s*$; 0 to 1000000000000000` |
| `t661.line538AssistanceAllocatedToYou` | `matches ^\s*(?:[+-]?(?:[0-9]{1,3}(?:,[0-9]{3})+\|[0-9]+)(?:\.[0-9]*)?(?:[eE][+-]?[0-9]+)?\|[+-]?\.[0-9]+(?:[eE][+-]?[0-9]+)?)?\s*$; 0 to 1000000000000000` |
| `t661.line540AssistanceAllocatedToYouCapital` | `matches ^\s*(?:[+-]?(?:[0-9]{1,3}(?:,[0-9]{3})+\|[0-9]+)(?:\.[0-9]*)?(?:[eE][+-]?[0-9]+)?\|[+-]?\.[0-9]+(?:[eE][+-]?[0-9]+)?)?\s*$; 0 to 1000000000000000` |
| `t661.line544QualifiedExpendituresTransferredOut` | `0 to 1000000000000000` |
| `t661.line546QualifiedExpendituresTransferredOutCapital` | `matches ^\s*(?:[+-]?(?:[0-9]{1,3}(?:,[0-9]{3})+\|[0-9]+)(?:\.[0-9]*)?(?:[eE][+-]?[0-9]+)?\|[+-]?\.[0-9]+(?:[eE][+-]?[0-9]+)?)?\s*$; 0 to 1000000000000000` |
| `t661.line558QSECapital` | `matches ^\s*(?:[+-]?(?:[0-9]{1,3}(?:,[0-9]{3})+\|[0-9]+)(?:\.[0-9]*)?(?:[eE][+-]?[0-9]+)?\|[+-]?\.[0-9]+(?:[eE][+-]?[0-9]+)?)?\s*$; 0 to 1000000000000000` |
| `t661.line558QSECapitalBuildingHasLargerParticles` | `one of true, false, null` |
| `t661.line558QSECapitalBuildingMaxDisplacementMicrometres` | `-1000000000000000 to 1000000000000000` |
| `t661.line558QSECapitalBuildingParticleDiameterMicrometres` | `-1000000000000000 to 1000000000000000` |
| `t661.line558QSECapitalBuildingParticlesPer0028CubicMetre` | `-1000000000000000 to 1000000000000000` |
| `t661.line558QSECapitalIsBuildingOrBuildingLeasehold` | `one of true, false, null` |
| `t661.line560RepaymentsAssistanceContractPayments` | `-1000000000000000 to 1000000000000000` |
| `t661.manitobaResearchCredit.carrybackRequests[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.manitobaResearchCredit.claimElection` | `-1000000000000000 to 1000000000000000` |
| `t661.manitobaResearchCredit.dedicatedCapitalProperties[].assistanceReduction` | `-1000000000000000 to 1000000000000000` |
| `t661.manitobaResearchCredit.dedicatedCapitalProperties[].capitalCost` | `-1000000000000000 to 1000000000000000` |
| `t661.manitobaResearchCredit.entityAllocations[].institutionContractExpenditure` | `-1000000000000000 to 1000000000000000` |
| `t661.manitobaResearchCredit.entityAllocations[].otherExpenditure` | `-1000000000000000 to 1000000000000000` |
| `t661.manitobaResearchCredit.openingCapitalShares[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.manitobaResearchCredit.openingProjectAssistanceBalances[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.manitobaResearchCredit.openingRepaymentReductions[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.manitobaResearchCredit.openingVintages[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.manitobaResearchCredit.openingVintages[].remainingTaxationYears` | `-1000000000000000 to 1000000000000000` |
| `t661.manitobaResearchCredit.predecessorTransfers[].capitalShares[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.manitobaResearchCredit.predecessorTransfers[].vintages[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.manitobaResearchCredit.predecessorTransfers[].vintages[].remainingTaxationYears` | `-1000000000000000 to 1000000000000000` |
| `t661.manitobaResearchCredit.priorYearCapitalCostAssistance[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].currentYearIncomeIncludedInBooks` | `-1000000000000000 to 1000000000000000` |
| `t661.manitobaResearchCredit.proxyIncomeReviews[].receipts[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.manitobaResearchCredit.renouncedAmount` | `-1000000000000000 to 1000000000000000` |
| `t661.manitobaResearchCredit.renouncedEntityShareAmount` | `-1000000000000000 to 1000000000000000` |
| `t661.manitobaResearchCredit.repayments[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.manitobaResearchCredit.sharedUseEquipmentProperties[].assistanceReduction` | `-1000000000000000 to 1000000000000000` |
| `t661.manitobaResearchCredit.sharedUseEquipmentProperties[].capitalCost` | `-1000000000000000 to 1000000000000000` |
| `t661.manitobaResearchCredit.sharedUseEquipmentProperties[].manitobaResearchOperatingTime` | `-1000000000000000 to 1000000000000000` |
| `t661.manitobaResearchCredit.sharedUseEquipmentProperties[].operatingTime` | `-1000000000000000 to 1000000000000000` |
| `t661.methodElected` | `one of "proxy", "traditional", null` |
| `t661.newBrunswickResearchCredit.claimElection` | `-1000000000000000 to 1000000000000000` |
| `t661.newBrunswickResearchCredit.entityAllocations[].creditAmount` | `-1000000000000000 to 1000000000000000` |
| `t661.newBrunswickResearchCredit.entityAllocations[].eligibleExpenditures` | `-1000000000000000 to 1000000000000000` |
| `t661.newBrunswickResearchCredit.entityAllocations[].entityCredit` | `-1000000000000000 to 1000000000000000` |
| `t661.newBrunswickResearchCredit.openingProjectAssistanceBalances[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.newBrunswickResearchCredit.properties[].acquisitionCost` | `-1000000000000000 to 1000000000000000` |
| `t661.newBrunswickResearchCredit.properties[].eligibleAcquisitionCost` | `-1000000000000000 to 1000000000000000` |
| `t661.newBrunswickResearchCredit.properties[].fairMarketValue` | `-1000000000000000 to 1000000000000000` |
| `t661.newBrunswickResearchCredit.properties[].memberShareDenominator` | `-1000000000000000 to 1000000000000000` |
| `t661.newBrunswickResearchCredit.properties[].memberShareNumerator` | `-1000000000000000 to 1000000000000000` |
| `t661.newBrunswickResearchCredit.properties[].originalCredit` | `-1000000000000000 to 1000000000000000` |
| `t661.newBrunswickResearchCredit.properties[].originalHypotheticalCredit` | `-1000000000000000 to 1000000000000000` |
| `t661.newBrunswickResearchCredit.properties[].originalRate` | `-1000000000000000 to 1000000000000000` |
| `t661.newBrunswickResearchCredit.properties[].originalUtilizedCredit` | `-1000000000000000 to 1000000000000000` |
| `t661.newBrunswickResearchCredit.properties[].proceeds` | `-1000000000000000 to 1000000000000000` |
| `t661.newBrunswickResearchCredit.properties[].transfereeCredit` | `-1000000000000000 to 1000000000000000` |
| `t661.newBrunswickResearchCredit.properties[].transfereeRate` | `-1000000000000000 to 1000000000000000` |
| `t661.newBrunswickResearchCredit.properties[].transferredEligibleCost` | `-1000000000000000 to 1000000000000000` |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].currentYearIncomeIncludedInBooks` | `-1000000000000000 to 1000000000000000` |
| `t661.newBrunswickResearchCredit.proxyIncomeReviews[].receipts[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.newfoundlandResearchCredit.entityAllocations[].allocatedCreditOriginalCurrency` | `-1000000000000000 to 1000000000000000` |
| `t661.newfoundlandResearchCredit.entityAllocations[].eligibleExpendituresOriginalCurrency` | `-1000000000000000 to 1000000000000000` |
| `t661.newfoundlandResearchCredit.entityAllocations[].entityCreditOriginalCurrency` | `-1000000000000000 to 1000000000000000` |
| `t661.newfoundlandResearchCredit.entityAllocations[].exchangeRate` | `-1000000000000000 to 1000000000000000` |
| `t661.newfoundlandResearchCredit.entityAllocations[].incomingCreditsOriginalCurrency` | `-1000000000000000 to 1000000000000000` |
| `t661.newfoundlandResearchCredit.openingProjectAssistanceBalances[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.newfoundlandResearchCredit.openingRepaymentReductions[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].currentYearIncomeIncludedInBooks` | `-1000000000000000 to 1000000000000000` |
| `t661.newfoundlandResearchCredit.proxyIncomeReviews[].receipts[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.newfoundlandResearchCredit.sourceReviews[].gstHstItcClaimed` | `-1000000000000000 to 1000000000000000` |
| `t661.novaScotiaResearchCredit.entityAllocations[].creditAmount` | `-1000000000000000 to 1000000000000000` |
| `t661.novaScotiaResearchCredit.openingProjectAssistanceBalances[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.novaScotiaResearchCredit.properties[].acquisitionCost` | `-1000000000000000 to 1000000000000000` |
| `t661.novaScotiaResearchCredit.properties[].eligibleAcquisitionCost` | `-1000000000000000 to 1000000000000000` |
| `t661.novaScotiaResearchCredit.properties[].fairMarketValue` | `-1000000000000000 to 1000000000000000` |
| `t661.novaScotiaResearchCredit.properties[].memberShareDenominator` | `-1000000000000000 to 1000000000000000` |
| `t661.novaScotiaResearchCredit.properties[].memberShareNumerator` | `-1000000000000000 to 1000000000000000` |
| `t661.novaScotiaResearchCredit.properties[].originalCredit` | `-1000000000000000 to 1000000000000000` |
| `t661.novaScotiaResearchCredit.properties[].originalHypotheticalCredit` | `-1000000000000000 to 1000000000000000` |
| `t661.novaScotiaResearchCredit.properties[].originalRate` | `-1000000000000000 to 1000000000000000` |
| `t661.novaScotiaResearchCredit.properties[].originalUtilizedCredit` | `-1000000000000000 to 1000000000000000` |
| `t661.novaScotiaResearchCredit.properties[].proceeds` | `-1000000000000000 to 1000000000000000` |
| `t661.novaScotiaResearchCredit.properties[].transfereeCredit` | `-1000000000000000 to 1000000000000000` |
| `t661.novaScotiaResearchCredit.properties[].transfereeRate` | `-1000000000000000 to 1000000000000000` |
| `t661.novaScotiaResearchCredit.properties[].transferredEligibleCost` | `-1000000000000000 to 1000000000000000` |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].currentYearIncomeIncludedInBooks` | `-1000000000000000 to 1000000000000000` |
| `t661.novaScotiaResearchCredit.proxyIncomeReviews[].receipts[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.novaScotiaResearchCredit.renunciationAmount` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioBusinessResearchInstituteCredit.associatedCorporations[].expenditureLimitAllocated` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].connectedEmployees[].basis` | `one of "shareholding", "collective_control", "return_arrangement", null` |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].connectedEmployees[].fundedWages` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].connectedPeriods[].basis` | `one of "voting_rights", "share_value", "same_partnership", "non_arms_length", "institute_partnership_owns_shares", "collective_institute_control", null` |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].connectedPeriods[].ownershipPercent` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].contributions[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].contributions[].exception` | `one of "none", "institute_cofunding", "ordinary_course_fair_value", null` |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].directPerformanceCost` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].federalPaymentCategory` | `one of "37(1)(a)(i.01)", "37(1)(a)(i.1)", "37(1)(a)(ii)", "37(1)(a)(iii)", null` |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].instituteClass` | `one of "university_or_college", "centre_of_excellence", "prescribed_nonprofit", "hospital_research_institute", "hospital_affiliated_corporation", null` |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].partnershipQualifiedExpenditures` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].partnershipSharePercent` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].paymentBasis` | `one of "corporation_money_payment", "prescribed_third_party_payment", null` |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].performingInstitutes[].basis` | `one of "wholly_owned_subsidiary", "eligible_institute_subcontract", null` |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].phaseIvClinicalExpenditure` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioBusinessResearchInstituteCredit.contracts[].repayments[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioBusinessResearchInstituteCredit.limitAllocationBasis` | `one of "agreement", "minister_allocation", "minister_no_allocation", null` |
| `t661.ontarioBusinessResearchInstituteCredit.ministerAllocation` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioBusinessResearchInstituteCredit.openingProjectAssistanceBalances[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioBusinessResearchInstituteCredit.openingRepaymentReductions[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].currentYearIncomeIncludedInBooks` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioBusinessResearchInstituteCredit.proxyIncomeReviews[].receipts[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioInnovationCredit.associatedGroupMembers[].specifiedCapital` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioInnovationCredit.associatedGroupMembers[].taxableIncome` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioInnovationCredit.expenditureLimitAllocations[].allocatedLimit` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioInnovationCredit.firstTaxationYearExpenditureLimit` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioInnovationCredit.line720WaivedAmount` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioInnovationCredit.openingProjectAssistanceBalances[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioInnovationCredit.openingRepaymentReductions[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioInnovationCredit.priorYearSpecifiedCapital` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioInnovationCredit.priorYearTaxableIncome` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].currentYearIncomeIncludedInBooks` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioInnovationCredit.proxyIncomeReviews[].receipts[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioInnovationCredit.repayments[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioInnovationCredit.specifiedContractPayments[].actualSredExpenditure` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioInnovationCredit.specifiedContractPayments[].grossAmount` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioInnovationCredit.specifiedContractPayments[].reductionAmount` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.capitalCostAssistanceReceived[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.capitalCostReceipts[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.carrybackRequests[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.carrybackRequests[].restrictedQualifyingIncome` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.carrybackRequests[].restrictedTaxableIncome` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.claimAmount` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.controlAcquisitions[].qualifyingIncome` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.openingCapitalShares[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.openingProjectAssistanceBalances[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.openingRepaymentReductions[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.partnershipAllocations[].allocatedCredit` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.partnershipAllocations[].allocatedRecaptureExcess` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.partnershipAllocations[].partnershipCredit` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.partnershipAllocations[].partnershipRecapture` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.partnershipAllocations[].unallocatedCreditShare` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.priorYearCapitalCostAssistance[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].currentYearIncomeIncludedInBooks` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.proxyIncomeReviews[].receipts[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.recaptureProperties[].originalFederalItc` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.recaptureProperties[].originalFederalRate` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.recaptureProperties[].proceedsOrFairMarketValue` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.recaptureProperties[].taxationYearsBack` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.recaptureTransfers[].proceedsOrFairMarketValue` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.recaptureTransfers[].taxationYearsBack` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.recaptureTransfers[].transfereeItc` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.recaptureTransfers[].transfereeRate` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.repayments[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.transferredCapitalShares[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.transferredVintages[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.transferredVintages[].remainingTaxationYears` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.waivedAmount` | `-1000000000000000 to 1000000000000000` |
| `t661.ontarioResearchCredit.waivedPartnershipAmount` | `-1000000000000000 to 1000000000000000` |
| `t661.provincialResearchAttribution.assistanceAllocations[].applications[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.provincialResearchAttribution.assistanceAllocations[].applications[].federalBase` | `-1000000000000000 to 1000000000000000` |
| `t661.provincialResearchAttribution.assistanceAllocations[].applications[].outsideBasisAmount` | `-1000000000000000 to 1000000000000000` |
| `t661.provincialResearchAttribution.assistanceAllocations[].applications[].provincialBase` | `-1000000000000000 to 1000000000000000` |
| `t661.provincialResearchAttribution.assistanceAllocations[].assistanceAmount` | `-1000000000000000 to 1000000000000000` |
| `t661.provincialResearchAttribution.assistanceAllocations[].remainingCarry` | `-1000000000000000 to 1000000000000000` |
| `t661.provincialResearchAttribution.assistanceAllocations[].unappliedEndedProjectAmount` | `-1000000000000000 to 1000000000000000` |
| `t661.provincialResearchAttribution.expenditureAllocations[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.provincialResearchAttribution.expenditureAllocations[].transferQualifiedExpenditureAmount` | `-1000000000000000 to 1000000000000000` |
| `t661.provincialResearchAttribution.reductionAllocations[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.provincialResearchAttribution.reductionAllocations[].transferQualifiedExpenditureAmount` | `-1000000000000000 to 1000000000000000` |
| `t661.proxySalaryBase` | `-1000000000000000 to 1000000000000000` |
| `t661.saskatchewanResearchCredit.carrybackRequests[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.saskatchewanResearchCredit.claimElectionAfter2017` | `-1000000000000000 to 1000000000000000` |
| `t661.saskatchewanResearchCredit.claimElectionBefore2017` | `-1000000000000000 to 1000000000000000` |
| `t661.saskatchewanResearchCredit.contractPaymentReviews[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.saskatchewanResearchCredit.entityAllocations[].creditAmount` | `-1000000000000000 to 1000000000000000` |
| `t661.saskatchewanResearchCredit.entityAllocations[].eligibleExpenditures` | `-1000000000000000 to 1000000000000000` |
| `t661.saskatchewanResearchCredit.entityAllocations[].entityCredit` | `-1000000000000000 to 1000000000000000` |
| `t661.saskatchewanResearchCredit.entityAllocations[].repaymentBase` | `-1000000000000000 to 1000000000000000` |
| `t661.saskatchewanResearchCredit.federalExpenditureLimit` | `-1000000000000000 to 1000000000000000` |
| `t661.saskatchewanResearchCredit.openingProjectAssistanceBalances[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].currentYearIncomeIncludedInBooks` | `-1000000000000000 to 1000000000000000` |
| `t661.saskatchewanResearchCredit.proxyIncomeReviews[].receipts[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.saskatchewanResearchCredit.renunciations[].creditAmount` | `-1000000000000000 to 1000000000000000` |
| `t661.saskatchewanResearchCredit.repayments[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.saskatchewanResearchCredit.repayments[].originalReduction` | `-1000000000000000 to 1000000000000000` |
| `t661.saskatchewanResearchCredit.repayments[].previouslyRepaid` | `-1000000000000000 to 1000000000000000` |
| `t661.sredAocOriginalPreEventPool` | `-1000000000000000 to 1000000000000000` |
| `t661.sredAocPriorYearAbsorption` | `-1000000000000000 to 1000000000000000` |
| `t661.sredBusinessContinuesPostAoc` | `one of true, false, null` |
| `t661.sredCapitalExpendituresRelatedToExemptIncome` | `-1000000000000000 to 1000000000000000` |
| `t661.sredContractPayeeRows[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.sredContractPayeeRows[].amountRelatesToBusinessThroughCanadianPe` | `one of true, false, null` |
| `t661.sredContractPayeeRows[].line370BasicOrAppliedResearch` | `one of true, false, null` |
| `t661.sredContractPayeeRows[].line370PotentialForUnrelatedBusinesses` | `one of true, false, null` |
| `t661.sredContractPayeeRows[].line370PrimaryPurposeTaxpayerUseOfResults` | `one of true, false, null` |
| `t661.sredContractPayeeRows[].line370RelatedToTaxpayerBusiness` | `one of true, false, null` |
| `t661.sredContractPayeeRows[].line370TaxpayerEntitledToExploitResults` | `one of true, false, null` |
| `t661.sredContractPayeeRows[].payeeIsCanadianPartnership` | `one of true, false, null` |
| `t661.sredContractPayeeRows[].payeeResidentInCanada` | `one of true, false, null` |
| `t661.sredCurrentExpendituresRelatedToExemptIncome` | `-1000000000000000 to 1000000000000000` |
| `t661.sredExpendituresIncludedInBookIncome` | `-1000000000000000 to 1000000000000000` |
| `t661.sredItcUnpaidAmountsReviewed` | `one of true, false, null` |
| `t661.sredNalSupplierCostAdjustment` | `-1000000000000000 to 1000000000000000` |
| `t661.sredNalSupplierCostAdjustmentRelatingToCapital` | `-1000000000000000 to 1000000000000000` |
| `t661.sredNalSupplierCostAdjustmentRelatingToCurrent` | `-1000000000000000 to 1000000000000000` |
| `t661.sredNalSupplierPurchasesDisclosed` | `one of true, false, null` |
| `t661.sredPrescribedInformationComplete` | `one of true, false, null` |
| `t661.sredProxyOverallCapAmount` | `-1000000000000000 to 1000000000000000` |
| `t661.sredProxySalaryBaseExclusionsReg2900_9` | `-1000000000000000 to 1000000000000000` |
| `t661.sredSameOrSimilarBusinessIncome` | `-1000000000000000 to 1000000000000000` |
| `t661.sredSpecifiedEmployeeBonusOrProfitRemuneration` | `-1000000000000000 to 1000000000000000` |
| `t661.sredTraditionalOverheadCanadianSredSalaryAmount` | `-1000000000000000 to 1000000000000000` |
| `t661.sredTraditionalOverheadPrescribedExpenditureAmount` | `-1000000000000000 to 1000000000000000` |
| `t661.yukonResearchCredit.entityAllocations[].allocatedCredit` | `-1000000000000000 to 1000000000000000` |
| `t661.yukonResearchCredit.entityAllocations[].eligibleExpenditures` | `-1000000000000000 to 1000000000000000` |
| `t661.yukonResearchCredit.entityAllocations[].entityCredit` | `-1000000000000000 to 1000000000000000` |
| `t661.yukonResearchCredit.entityAllocations[].incomingCredit` | `-1000000000000000 to 1000000000000000` |
| `t661.yukonResearchCredit.entityAllocations[].repaymentCredit` | `-1000000000000000 to 1000000000000000` |
| `t661.yukonResearchCredit.entityAllocations[].universityExpenditures` | `-1000000000000000 to 1000000000000000` |
| `t661.yukonResearchCredit.openingProjectAssistanceBalances[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.yukonResearchCredit.openingRepaymentReductions[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.yukonResearchCredit.proxyIncomeReviews[].currentYearIncomeIncludedInBooks` | `-1000000000000000 to 1000000000000000` |
| `t661.yukonResearchCredit.proxyIncomeReviews[].receipts[].amount` | `-1000000000000000 to 1000000000000000` |
| `t661.yukonResearchCredit.repayments[].amount` | `-1000000000000000 to 1000000000000000` |
| `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 (124)

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 |  |
| `warnings[]` | object |  |
| `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[].code` | null \| string |  |
| `warnings[].message` | string |  |
| `warnings[].producers` | array \| boolean \| null \| number \| object \| string |  |
| `warnings[].severity` | 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[].notes` | array \| boolean \| null \| number \| object \| string |  |
| `warnings[].sourceModule` | array \| boolean \| null \| number \| object \| string |  |
| `warnings[].taxYear` | 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 |  |
| `amountC` | null \| number |  |
| `assistanceCarryOnly` | boolean |  |
| `capitalCostAssistanceRows[].credit` | null \| number |  |
| `capitalCostAssistanceRows[].property` | string |  |
| `capitalCostAssistanceRows[].sourceId` | string |  |
| `capitalCostAssistanceRows[].sourceKind` | string |  |
| `claimDeadline` | null \| string |  |
| `claimFilingStatus` | string |  |
| `currentYearCredit` | null \| number |  |
| `displayRoundingDifference` | null \| number |  |
| `expenditureRows[].assistanceEligible` | boolean |  |
| `expenditureRows[].credit` | null \| number |  |
| `expenditureRows[].evidenceReference` | string |  |
| `expenditureRows[].gstHstItcReduction` | number |  |
| `expenditureRows[].id` | string |  |
| `expenditureRows[].kind` | string |  |
| `expenditureRows[].location` | null \| string |  |
| `expenditureRows[].projectId` | string |  |
| `expenditureRows[].qualifiedAmount` | null \| number |  |
| `expenditureRows[].qualifiedBeforeReductions` | null \| number |  |
| `expenditureRows[].reductions` | null \| number |  |
| `expenditureRows[].sourceAmount` | null \| number |  |
| `expenditureRows[].sourceKey` | string |  |
| `expenditureRows[].sourceRecordId` | string |  |
| `generatedAssistance` | null \| object |  |
| `generatedAssistance.allocations[].deductiblePool` | number |  |
| `generatedAssistance.allocations[].expenditureId` | string |  |
| `generatedAssistance.allocations[].proxy` | number |  |
| `generatedAssistance.allocations[].qualifiedCapital` | number |  |
| `generatedAssistance.allocations[].qualifiedCurrent` | number |  |
| `generatedAssistance.allocations[].qualifiedOnly` | number |  |
| `generatedAssistance.deductiblePool` | number |  |
| `generatedAssistance.eventId` | string |  |
| `generatedAssistance.poolOnly` | number |  |
| `generatedAssistance.programId` | string |  |
| `generatedAssistance.proxy` | number |  |
| `generatedAssistance.proxyOnly` | number |  |
| `generatedAssistance.qualifiedCapital` | number |  |
| `generatedAssistance.qualifiedCurrent` | number |  |
| `generatedAssistance.qualifiedOnly` | number |  |
| `generatedAssistance.sourceExpenditureIds[]` | string |  |
| `jurisdiction` | string |  |
| `line103EligibleExpenditures` | null \| number |  |
| `line120BaseCredit` | null \| number |  |
| `line120ExactComputation` | null \| number |  |
| `line130PartnershipCredit` | null \| number |  |
| `line140TrustCredit` | null \| number |  |
| `line160ExactComputation` | null \| number |  |
| `line160RefundableCredit` | null \| number |  |
| `nonRefundableCurrent` | null \| number |  |
| `openingProjectAssistanceBalances[].amount` | number |  |
| `openingProjectAssistanceBalances[].assistanceId` | string |  |
| `openingProjectAssistanceBalances[].basisProgramId` | string |  |
| `openingProjectAssistanceBalances[].originTaxYearEnd` | string |  |
| `openingProjectAssistanceBalances[].projectId` | string |  |
| `openingRepaymentReductions[].amount` | number |  |
| `openingRepaymentReductions[].originTaxYearEnd` | string |  |
| `openingRepaymentReductions[].projectId` | string |  |
| `openingRepaymentReductions[].repaymentId` | string |  |
| `programId` | string |  |
| `projectAssistanceBalances` | array \| null |  |
| `projectAssistanceBalances[].amount` | number |  |
| `projectAssistanceBalances[].assistanceId` | string |  |
| `projectAssistanceBalances[].basisProgramId` | string |  |
| `projectAssistanceBalances[].originTaxYearEnd` | string |  |
| `projectAssistanceBalances[].projectId` | string |  |
| `recapture` | null \| number |  |
| `refundableCreditBeforeSettlement` | null \| number |  |
| `repaymentReductionsCarried[].amount` | number |  |
| `repaymentReductionsCarried[].originTaxYearEnd` | string |  |
| `repaymentReductionsCarried[].projectId` | string |  |
| `repaymentReductionsCarried[].repaymentId` | string |  |
| `roundingReconciliation` | null \| string |  |
| `s5_feed_box_520` | null \| number |  |
| `status` | string |  |
| `vintageInputs` | null \| object |  |
| `vintageInputs.carrybackRequests[].amount` | number |  |
| `vintageInputs.carrybackRequests[].targetTaxYearId` | string |  |
| `vintageInputs.claimElection` | null \| number |  |
| `vintageInputs.openingVintages` | array \| null |  |
| `vintageInputs.openingVintages[].amount` | number |  |
| `vintageInputs.openingVintages[].originTaxYearEnd` | string |  |
| `vintageInputs.openingVintages[].originTaxYearId` | string |  |
| `vintageInputs.openingVintages[].programId` | string |  |
| `vintageInputs.openingVintages[].regime` | string |  |
| `vintageInputs.openingVintages[].remainingTaxationYears` | integer |  |
| `vintageInputs.renouncedOrWaived` | null \| number |  |