schedule33

T2 Corporation Income Tax Return

Kind: batch
Supported tax years: 2014 and later
Strict profile: s33_single_resident_tcec_profile_target_value_v1
Payload schema version: 0.11.0
Dependencies (run automatically): division_c, schedule23, schedule5

Example request

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

{
  "compute": [
    "schedule33"
  ],
  "inputs": {
    "taxYear": 2025,
    "fiscalStart": "2025-01-01",
    "fiscalEnd": "2025-12-31",
    "isResidentOfCanada": true,
    "isFinancialInstitution": false,
    "isInsuranceCorp": false,
    "associatedCCPC": false,
    "wasAssociatedInPrecedingYear": false,
    "accounts": [
      {
        "id": "revenue",
        "accountCode": "4000",
        "accountName": "Cedar Ridge active business revenue",
        "accountType": "revenue",
        "currentYearBalance": -100000,
        "userStatus": "default",
        "reviewStatus": "default",
        "classification": {
          "schedule1Relevant": false,
          "incomeType": "active",
          "foreignSource": false
        }
      }
    ],
    "incomeStatementFlags": {
      "revenue": true
    },
    "schedule33": {
      "allResidentComponentsReviewed": true,
      "partnershipDetails": null,
      "lines": {
        "104": {
          "amount": 15000000,
          "source": "entered"
        },
        "610": {
          "amount": 100000,
          "source": "entered"
        }
      }
    },
    "isCCPC": true,
    "daysInYear": 365
  }
}

Input cells (45)

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

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

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

Input cells for schedule33
Cell	Types	Required
accounts	array
accounts[].accountCode	string	strict
accounts[].accountName	string	strict
accounts[].accountType	string	strict
accounts[].classification.foreignSourceThe account's income is foreign source; schedules that split Canadian from foreign amounts route it accordingly, for example Schedule 7's foreign property and rental buckets and line 500 foreign business income.	boolean \| null	strict
accounts[].classification.incomeType	null \| string	strict
accounts[].classification.schedule1RelevantMarks the account's concept as one to review for Schedule 1. It does not decide the posting; the classification's line and treatment do.	boolean	strict
accounts[].currentYearBalance	integer \| null \| number	strict
accounts[].id	string	strict
accounts[].reviewStatus	string	strict
accounts[].userStatus	string	strict
associatedCCPCT2 jacket box 160: the corporation was associated with one or more CCPCs in the taxation year; with the preceding-year fact this controls Schedule 33 Part 5.	boolean	strict
currentYearTCECTaxable capital employed in Canada for the current taxation year. It must be finite and non-negative.	null \| number \| string
currentYearTCECMetaProvenance for currentYearTCEC. When sent, all four members must be present and correct: basis is current_tax_year, asOf is the current taxation-year end, source names where the figure came from, and confirmed is true. Anything less leaves the amount an unattested assertion.	null \| object
daysInYearInclusive day count for the canonical fiscalStart/fiscalEnd period required by the settled Part I dependency closure.	integer	strict
fiscalEndLast day of the taxation year, as YYYY-MM-DD, on or after fiscalStart. Its calendar year must equal taxYear. Required for the same reason as fiscalStart.	null \| string	strict
fiscalStartFirst day of the taxation year, as YYYY-MM-DD. Required because this target's dependency closure reaches part_i_tax, whose rates and limits are day-weighted; ITA s.249(1)(a) makes the taxation year the fiscal period, and the engine will not invent calendar-year bounds.	null \| string	strict
functionalCurrencyContextThe 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, a firstDayRate object with rate, spotRateSource and firstDayDate, and optional statutoryThresholdRoundingOverrides.	null \| object
gifiAssignmentsMap of account id to the accepted GIFI code, folded onto accounts before consumers read them. An assignment overrides an account's embedded gifiCode and an empty string clears it. The merged view drives statutory paths including Schedule 1's lines 239/347 OCI treatment and Schedule 4's farming-presence signal, as well as Schedule 33's reference panel and prefill.	null \| object
incomeStatementFlags.revenueTrue when the trial-balance account with this id is an income-statement account; flagged balances form net income per financial statements, Schedule 1 amount A.	boolean	strict
isCCPCThe corporation was a Canadian-controlled private corporation (ITA s.125(7) definition) throughout the taxation year.	boolean
isFinancialInstitutionWhether the corporation is a "financial institution" within the meaning of ITA 181(1). Every operative subsection of ITA 181.2 is scoped to a corporation "other than a financial institution", and a filer inside that class is measured under ITA 181.3 on Schedule 34/35 instead. Optional, and never defaulted: omit it and the scope is unresolved, so the engine refuses to certify any taxable capital, small-business-deduction grind or s.127(10.2) flag rather than assuming the ordinary-corporation regime. Pinned false for this profile, whose witness states that ITA 181.2 governs.	boolean
isInsuranceCorpWhether the corporation is an insurance corporation. T2 SCH33 E (15) scopes its own face to "the corporation (other than a financial institution or an insurance corporation)", and an insurance corporation is measured under ITA 181.3 on Schedule 35. Pinned false for this profile, optional, and never defaulted — see `isFinancialInstitution`.	boolean
isResidentOfCanadaThe corporation was resident in Canada in the taxation year (T2 box 080); Schedule 33 requires the residence fact answered before its taxable-capital result is filing-ready.	boolean	strict
schedule33Schedule 33 (Taxable Capital Employed in Canada) statutory input blob. null or absent means the form was not opened: the node returns the not-ready all-None shape, never a silent-zero 690/790.	null \| object
schedule33.allResidentComponentsReviewedTrue confirms every resident Schedule 33 capital, deduction, and investment-allowance line omitted from `lines` was reviewed and is nil. Without this confirmation, every line must be entered explicitly, including zero.	boolean \| null	strict
schedule33.isFinancialInstitution`true` = a financial institution within the meaning of s.181(1) (→ s.181.3, Schedule 34); null/absent leaves the scope unresolved.	boolean \| null
schedule33.isInsuranceCorp`true` = an insurance corporation at any time in the year (→ s.181.3, Schedule 35); null/absent leaves the scope unresolved.	boolean \| null
schedule33.line713ForeignTaxConditionMetSupplied paragraph 181.4(d) fact for a positive line 713. `true` confirms that the corporation's country of residence imposed neither tax described by that paragraph; `false` means line 713 is not deductible; null/absent is unresolved.	boolean \| null
schedule33.linesForm line number ("101"…"713") → entry. Enterable codes: 101, 103-112, 121-124, 401-407, 610, 701/711/712/713.	object
schedule33.lines.104.amount	integer	strict
schedule33.lines.104.sourceWhere the line's amount came from. A closed set: the engine refuses any other source with a box-scoped error and excludes the entry, so a free-text source would silently drop the amount out of capital. This contract rejects it at the boundary instead, before execution.	string	strict
schedule33.lines.112.amount	number	strict
schedule33.lines.112.sourceWhere the line's amount came from. A closed set: the engine refuses any other source with a box-scoped error and excludes the entry, so a free-text source would silently drop the amount out of capital. This contract rejects it at the boundary instead, before execution.	string	strict
schedule33.lines.407.amount	number	strict
schedule33.lines.407.sourceWhere the line's amount came from. A closed set: the engine refuses any other source with a box-scoped error and excludes the entry, so a free-text source would silently drop the amount out of capital. This contract rejects it at the boundary instead, before execution.	string	strict
schedule33.lines.610.amount	integer	strict
schedule33.lines.610.sourceWhere the line's amount came from. A closed set: the engine refuses any other source with a box-scoped error and excludes the entry, so a free-text source would silently drop the amount out of capital. This contract rejects it at the boundary instead, before execution.	string	strict
schedule33.partnershipDetailsOptional per-partnership detail rows backing lines 112 and 407, as a map from the line code (112 or 407) to a list of partnershipName and amount rows. Detail rows do not substitute for the line amount: the line must also be entered and the rows must total it within tolerance. ITA s.181.2(3)(g) for line 112 and s.181.2(4)(e) for line 407.	null \| object
schedule33.partnershipDetails.112[].amount	number	strict
schedule33.partnershipDetails.112[].partnershipName	string
schedule33.partnershipDetails.407[].amount	number	strict
schedule33.partnershipDetails.407[].partnershipName	string
taxYearFour-digit taxation year accepted by the batch reader. Historical applicability is decided by the requested form; years after 2027 fail at the shared verified-rate horizon.	number \| string	always
wasAssociatedInPrecedingYearThe corporation was associated with at least one other corporation in the preceding taxation year; prior-year continuity fact for association-driven limits.	boolean

Strict profile accepted values (24 of 45 cells)

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

Strict profile accepted values for schedule33
Cell	Accepted values
accounts[].accountCode	0 to 20000 characters
accounts[].accountName	0 to 20000 characters
accounts[].accountType	0 to 20000 characters
accounts[].classification.incomeType	one of "active_business", "property", "rental", "capital", "active", null
accounts[].currentYearBalance	-1000000000000000 to 1000000000000000
accounts[].id	0 to 20000 characters
accounts[].reviewStatus	0 to 20000 characters
accounts[].userStatus	0 to 20000 characters
daysInYear	1 to 1000000000000000
fiscalEnd	date (YYYY-MM-DD); 10 to 10 characters
fiscalStart	date (YYYY-MM-DD); 10 to 10 characters
schedule33.lines.104.amount	-1000000000000000 to 1000000000000000
schedule33.lines.104.source	one of "entered", "prefill_accepted"
schedule33.lines.112.amount	0 to 600000000000
schedule33.lines.112.source	one of "entered", "prefill_accepted"
schedule33.lines.407.amount	0 to 600000000000
schedule33.lines.407.source	one of "entered", "prefill_accepted"
schedule33.lines.610.amount	-1000000000000000 to 1000000000000000
schedule33.lines.610.source	one of "entered", "prefill_accepted"
schedule33.partnershipDetails.112[].amount	0 to 600000000000
schedule33.partnershipDetails.112[].partnershipName	1 to 20000 characters
schedule33.partnershipDetails.407[].amount	0 to 600000000000
schedule33.partnershipDetails.407[].partnershipName	1 to 20000 characters
taxYear	matches ^\s(?:1[0-9]{3}\|2(?:0(?:[0-1][0-9]{1}\|2[0-7])))\s$; 1000 to 2027

Output cells (107)

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

Output cells for schedule33
Cell	Types
amount_A	null \| number
amount_B	null \| number
amount_E	array \| boolean \| null \| number \| object \| string
amount_F	array \| boolean \| null \| number \| object \| string
amount_G	array \| boolean \| null \| number \| object \| string
amount_H	array \| boolean \| null \| number \| object \| string
amount_I	array \| boolean \| null \| number \| object \| string
associatedGroupStatus	boolean
associatedGroupTCECMissing	boolean
associatedGroupTCECProvided	boolean
authoritativeForPriorYearGrinds	boolean
businessLimitReduction	null \| number
businessLimitReductionIsScenario	boolean
coverageStatus	string
currentYearAssociated	boolean
eligibleForPriorYearGrindInput	boolean
filingProjectionSupported	boolean
fired_gates	object
fiscalEnd	string
fiscalStart	string
gifiReference.canadianRevenuePercentEstimate	array \| boolean \| null \| number \| object \| string
gifiReference.deferredTaxLiabilities	number
gifiReference.gifiBreakdown[].description	string
gifiReference.gifiBreakdown[].gifiRange	string
gifiReference.gifiBreakdown[].total	number
gifiReference.investmentDeductions	number
gifiReference.prefillSuggestions	object
gifiReference.shareholderLoans	number
gifiReference.taxableCapitalBase	number
gifiReference.taxableCapitalEstimate	number
gifiReference.totalAssets	number
gifiReference.totalReserves	number
grindTCEC	null \| number
line713EligibilityResolved	boolean
line713ForeignTaxConditionMet	array \| boolean \| null \| number \| object \| string
line_101	array \| boolean \| null \| number \| object \| string
line_103	array \| boolean \| null \| number \| object \| string
line_104	null \| number
line_105	array \| boolean \| null \| number \| object \| string
line_106	array \| boolean \| null \| number \| object \| string
line_107	array \| boolean \| null \| number \| object \| string
line_108	array \| boolean \| null \| number \| object \| string
line_109	array \| boolean \| null \| number \| object \| string
line_110	array \| boolean \| null \| number \| object \| string
line_111	array \| boolean \| null \| number \| object \| string
line_112	null \| number
line_121	array \| boolean \| null \| number \| object \| string
line_122	array \| boolean \| null \| number \| object \| string
line_123	array \| boolean \| null \| number \| object \| string
line_124	array \| boolean \| null \| number \| object \| string
line_190_capital	null \| number
line_401	array \| boolean \| null \| number \| object \| string
line_402	array \| boolean \| null \| number \| object \| string
line_403	array \| boolean \| null \| number \| object \| string
line_404	array \| boolean \| null \| number \| object \| string
line_405	array \| boolean \| null \| number \| object \| string
line_406	array \| boolean \| null \| number \| object \| string
line_407	null \| number
line_415_sbd_factor	array \| boolean \| null \| number \| object \| string
line_490_investment_allowance	null \| number
line_500_taxable_capital	null \| number
line_610	null \| number
line_690_tcec_resident	null \| number
line_701	array \| boolean \| null \| number \| object \| string
line_711	array \| boolean \| null \| number \| object \| string
line_712	array \| boolean \| null \| number \| object \| string
line_713	array \| boolean \| null \| number \| object \| string
line_790_tcec_non_resident	array \| boolean \| null \| number \| object \| string
missing_required[]	string
part5Applicability	string
part5ApplicabilityReason	string
part5CurrentYearTCECReconciled	array \| boolean \| null \| number \| object \| string
provincialProportion	null \| number
provisional	boolean
ready	boolean
residenceFactSupplied	boolean
residencyBranch	string
reviewedCurrentYearTCEC	array \| boolean \| null \| number \| object \| string
taxYear	integer
taxable_income_denominator	null \| number
tcec	null \| number
tcecCalculationComplete	boolean
tcecExceeds10M	boolean \| null
tcecExceeds15M	boolean \| null
filingPropositions[].schemaVersion	integer
filingPropositions[].propositionId	string
filingPropositions[].state	string
filingPropositions[].filingDisposition	string
filingPropositions[].targets[]	string
filingPropositions[].evidence[]	string
warnings[].accountIds[]	string
warnings[].code	string
warnings[].message	string
warnings[].severity	string
warnings[].box	null \| string
warnings[].citation.applies_to_boxes[]	string
warnings[].citation.cra_text_verbatim	string
warnings[].citation.form_id	string
warnings[].citation.form_revision	string
warnings[].citation.gate_id	string
warnings[].citation.rule	string
warnings[].citation.source	string
warnings[].citation.source_url	string
warnings[].citation.verified_at	string
warnings[].gate_id	string
warnings[].box_form	string
wasAssociatedInPrecedingYearWhether the corporation was associated with another corporation in the preceding taxation year. The input is optional and the answer selects whether ITA 125(5.1)(a)(ii) and Part 5 apply, so an unanswered fact is published as null and listed in missing_required rather than assumed to be false.	boolean \| null