schedule35

T2 Corporation Income Tax Return

Kind: batch
Supported tax years: 2023 and later
Strict profile: s35_2026_exact_prescribed_form_v1
Payload schema version: 2.0.0
Dependencies (run automatically): schedule23

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": [
    "schedule35"
  ],
  "inputs": {
    "taxYear": 2026,
    "fiscalStart": "2026-01-01",
    "fiscalEnd": "2026-12-31",
    "t2Jacket": {
      "applicability": {
        "associatedCCPC": false
      }
    },
    "wasAssociatedInPrecedingYear": false,
    "schedule35": {
      "isInsuranceCorporation": "Yes",
      "residentAtAnyTime": "Yes",
      "carriedLifeInsuranceBusinessAtAnyTime": "Yes",
      "carriedInsuranceBusinessInCanadaAtAnyTime": "Yes",
      "lines": {
        "102": {
          "amount": 1000000,
          "source": "reviewed"
        },
        "103": {
          "amount": 2000000,
          "source": "reviewed"
        },
        "104": {
          "amount": 3000000,
          "source": "reviewed"
        },
        "105": {
          "amount": 500000,
          "source": "reviewed"
        },
        "106": {
          "amount": 500000,
          "source": "reviewed"
        },
        "107": {
          "amount": 200000,
          "source": "reviewed"
        },
        "108": {
          "amount": 4000000,
          "source": "reviewed"
        },
        "122": {
          "amount": 100000,
          "source": "reviewed"
        },
        "522": {
          "amount": 6000000,
          "source": "reviewed"
        },
        "523": {
          "amount": 8000000,
          "source": "reviewed"
        }
      },
      "eligibleNonSegregatedInsuranceContractCsm": 2000000,
      "eligibleNonSegregatedReinsuranceContractCsm": 1000000,
      "investmentReviewComplete": "Yes",
      "investmentRows": [],
      "tangibleAssetReviewComplete": "Yes",
      "tangibleAssetRows": [],
      "partnershipReviewComplete": "Yes",
      "partnershipRows": [],
      "foreignInsuranceSubsidiaryReviewComplete": "Yes",
      "foreignInsuranceSubsidiaryRows": [
        {
          "subsidiaryId": "foreign-life-1",
          "subsidiaryName": "Harbourlight International Life Ltd.",
          "reg8605CapitalA": 5000000,
          "capitalStockInvestedH": 2000000,
          "longTermDebtInvestedH": 1000000,
          "additionalSurplusContributedI": 1000000,
          "reg8605ReserveLiabilities": 2000000,
          "reg8605FormDetail": {
            "longTermDebt": 1000000,
            "capitalStockOrMemberContributions": 2000000,
            "retainedEarnings": 1000000,
            "netCsm90": 0,
            "policyholderLiabilities": 1000000,
            "aociContributedSurplusOther": 0,
            "deficitDeductedInShareholdersEquity": 0
          }
        }
      ]
    }
  }
}

Input cells (55)

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 schedule35
Cell	Types	Required
fiscalEndThe 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.	null \| string	strict
fiscalStartThe 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.	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
schedule35	null \| object
schedule35.carriedInsuranceBusinessInCanadaAtAnyTime	string	strict
schedule35.carriedLifeInsuranceBusinessAtAnyTime	string	strict
schedule35.eligibleNonSegregatedInsuranceContractCsm	integer	strict
schedule35.eligibleNonSegregatedReinsuranceContractCsm	integer	strict
schedule35.foreignInsuranceSubsidiaryReviewCompleteConfirms completion of the Regulation 8605 foreign-insurance-subsidiary census. Send true or Yes only after the complete population has been reviewed; blank is not proof that none exist.	boolean \| null \| string	strict
schedule35.foreignInsuranceSubsidiaryRowsReviewed Regulation 8605 subsidiary rows used for Schedule 35 lines 521, 524, and 525. Send an empty array when the completed census found no subsidiaries.	array \| null
schedule35.foreignInsuranceSubsidiaryRows[].additionalSurplusContributedI	integer	strict
schedule35.foreignInsuranceSubsidiaryRows[].capitalStockInvestedH	integer	strict
schedule35.foreignInsuranceSubsidiaryRows[].longTermDebtInvestedH	integer	strict
schedule35.foreignInsuranceSubsidiaryRows[].reg8605CapitalA	integer	strict
schedule35.foreignInsuranceSubsidiaryRows[].reg8605FormDetail.aociContributedSurplusOther	integer	strict
schedule35.foreignInsuranceSubsidiaryRows[].reg8605FormDetail.capitalStockOrMemberContributions	integer	strict
schedule35.foreignInsuranceSubsidiaryRows[].reg8605FormDetail.deficitDeductedInShareholdersEquity	integer	strict
schedule35.foreignInsuranceSubsidiaryRows[].reg8605FormDetail.longTermDebt	integer	strict
schedule35.foreignInsuranceSubsidiaryRows[].reg8605FormDetail.netCsm90	integer	strict
schedule35.foreignInsuranceSubsidiaryRows[].reg8605FormDetail.policyholderLiabilities	integer	strict
schedule35.foreignInsuranceSubsidiaryRows[].reg8605FormDetail.retainedEarnings	integer	strict
schedule35.foreignInsuranceSubsidiaryRows[].reg8605ReserveLiabilities	integer	strict
schedule35.foreignInsuranceSubsidiaryRows[].subsidiaryId	string	strict
schedule35.foreignInsuranceSubsidiaryRows[].subsidiaryName	string	strict
schedule35.investmentReviewComplete	string	strict
schedule35.investmentRows[]	boolean \| null \| number \| string	strict
schedule35.isInsuranceCorporation	string	strict
schedule35.lines.102.amount	integer	strict
schedule35.lines.102.source	string	strict
schedule35.lines.103.amount	integer	strict
schedule35.lines.103.source	string	strict
schedule35.lines.104.amount	integer	strict
schedule35.lines.104.source	string	strict
schedule35.lines.105.amount	integer	strict
schedule35.lines.105.source	string	strict
schedule35.lines.106.amount	integer	strict
schedule35.lines.106.source	string	strict
schedule35.lines.107.amount	integer	strict
schedule35.lines.107.source	string	strict
schedule35.lines.108.amount	integer	strict
schedule35.lines.108.source	string	strict
schedule35.lines.122.amount	integer	strict
schedule35.lines.122.source	string	strict
schedule35.lines.522.amount	integer	strict
schedule35.lines.522.source	string	strict
schedule35.lines.523.amount	integer	strict
schedule35.lines.523.source	string	strict
schedule35.partnershipReviewComplete	string	strict
schedule35.partnershipRows[]	boolean \| null \| number \| string	strict
schedule35.residentAtAnyTime	string	strict
schedule35.tangibleAssetReviewComplete	string	strict
schedule35.tangibleAssetRows[]	boolean \| null \| number \| string	strict
t2Jacket.applicability.associatedCCPC	boolean	strict
taxYearFour-digit taxation year accepted by the batch reader. Historical applicability is decided by the requested form; years after 2027 fail at the shared verified-rate horizon.	number \| string	always
wasAssociatedInPrecedingYear	boolean	strict

Strict profile accepted values (50 of 55 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 schedule35
Cell	Accepted values
fiscalEnd	date (YYYY-MM-DD); 10 to 10 characters
fiscalStart	date (YYYY-MM-DD); 10 to 10 characters
schedule35.carriedInsuranceBusinessInCanadaAtAnyTime	0 to 20000 characters
schedule35.carriedLifeInsuranceBusinessAtAnyTime	0 to 20000 characters
schedule35.eligibleNonSegregatedInsuranceContractCsm	-1000000000000000 to 1000000000000000
schedule35.eligibleNonSegregatedReinsuranceContractCsm	-1000000000000000 to 1000000000000000
schedule35.foreignInsuranceSubsidiaryReviewComplete	0 to 20000 characters
schedule35.foreignInsuranceSubsidiaryRows[].additionalSurplusContributedI	-1000000000000000 to 1000000000000000
schedule35.foreignInsuranceSubsidiaryRows[].capitalStockInvestedH	-1000000000000000 to 1000000000000000
schedule35.foreignInsuranceSubsidiaryRows[].longTermDebtInvestedH	-1000000000000000 to 1000000000000000
schedule35.foreignInsuranceSubsidiaryRows[].reg8605CapitalA	-1000000000000000 to 1000000000000000
schedule35.foreignInsuranceSubsidiaryRows[].reg8605FormDetail.aociContributedSurplusOther	-1000000000000000 to 1000000000000000
schedule35.foreignInsuranceSubsidiaryRows[].reg8605FormDetail.capitalStockOrMemberContributions	-1000000000000000 to 1000000000000000
schedule35.foreignInsuranceSubsidiaryRows[].reg8605FormDetail.deficitDeductedInShareholdersEquity	-1000000000000000 to 1000000000000000
schedule35.foreignInsuranceSubsidiaryRows[].reg8605FormDetail.longTermDebt	-1000000000000000 to 1000000000000000
schedule35.foreignInsuranceSubsidiaryRows[].reg8605FormDetail.netCsm90	-1000000000000000 to 1000000000000000
schedule35.foreignInsuranceSubsidiaryRows[].reg8605FormDetail.policyholderLiabilities	-1000000000000000 to 1000000000000000
schedule35.foreignInsuranceSubsidiaryRows[].reg8605FormDetail.retainedEarnings	-1000000000000000 to 1000000000000000
schedule35.foreignInsuranceSubsidiaryRows[].reg8605ReserveLiabilities	-1000000000000000 to 1000000000000000
schedule35.foreignInsuranceSubsidiaryRows[].subsidiaryId	0 to 20000 characters
schedule35.foreignInsuranceSubsidiaryRows[].subsidiaryName	0 to 20000 characters
schedule35.investmentReviewComplete	0 to 20000 characters
schedule35.investmentRows[]	-1000000000000000 to 1000000000000000; 0 to 20000 characters
schedule35.isInsuranceCorporation	0 to 20000 characters
schedule35.lines.102.amount	-1000000000000000 to 1000000000000000
schedule35.lines.102.source	0 to 20000 characters
schedule35.lines.103.amount	-1000000000000000 to 1000000000000000
schedule35.lines.103.source	0 to 20000 characters
schedule35.lines.104.amount	-1000000000000000 to 1000000000000000
schedule35.lines.104.source	0 to 20000 characters
schedule35.lines.105.amount	-1000000000000000 to 1000000000000000
schedule35.lines.105.source	0 to 20000 characters
schedule35.lines.106.amount	-1000000000000000 to 1000000000000000
schedule35.lines.106.source	0 to 20000 characters
schedule35.lines.107.amount	-1000000000000000 to 1000000000000000
schedule35.lines.107.source	0 to 20000 characters
schedule35.lines.108.amount	-1000000000000000 to 1000000000000000
schedule35.lines.108.source	0 to 20000 characters
schedule35.lines.122.amount	-1000000000000000 to 1000000000000000
schedule35.lines.122.source	0 to 20000 characters
schedule35.lines.522.amount	-1000000000000000 to 1000000000000000
schedule35.lines.522.source	0 to 20000 characters
schedule35.lines.523.amount	-1000000000000000 to 1000000000000000
schedule35.lines.523.source	0 to 20000 characters
schedule35.partnershipReviewComplete	0 to 20000 characters
schedule35.partnershipRows[]	-1000000000000000 to 1000000000000000; 0 to 20000 characters
schedule35.residentAtAnyTime	0 to 20000 characters
schedule35.tangibleAssetReviewComplete	0 to 20000 characters
schedule35.tangibleAssetRows[]	-1000000000000000 to 1000000000000000; 0 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 (196)

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

Output cells for schedule35
Cell	Types
activeTCECLine	null \| string
audit.authority	string
audit.capitalBranch	string
audit.foreignInsuranceSubsidiaryRows[].additionalSurplusContributedI	number
audit.foreignInsuranceSubsidiaryRows[].aociContributedSurplusOther	number
audit.foreignInsuranceSubsidiaryRows[].capitalA	number
audit.foreignInsuranceSubsidiaryRows[].capitalStockInvestedH	number
audit.foreignInsuranceSubsidiaryRows[].capitalStockOrMemberContributions	number
audit.foreignInsuranceSubsidiaryRows[].deficitDeductedInShareholdersEquity	number
audit.foreignInsuranceSubsidiaryRows[].formDetailComplete	boolean
audit.foreignInsuranceSubsidiaryRows[].hPlusI	number
audit.foreignInsuranceSubsidiaryRows[].line521Component	number
audit.foreignInsuranceSubsidiaryRows[].line524Component	number
audit.foreignInsuranceSubsidiaryRows[].line525Component	number
audit.foreignInsuranceSubsidiaryRows[].longTermDebt	number
audit.foreignInsuranceSubsidiaryRows[].longTermDebtInvestedH	number
audit.foreignInsuranceSubsidiaryRows[].netCsm90	number
audit.foreignInsuranceSubsidiaryRows[].policyholderLiabilities	number
audit.foreignInsuranceSubsidiaryRows[].reg8605CapitalA	number
audit.foreignInsuranceSubsidiaryRows[].reg8605ReserveLiabilities	number
audit.foreignInsuranceSubsidiaryRows[].retainedEarnings	number
audit.foreignInsuranceSubsidiaryRows[].rowIndex	integer
audit.foreignInsuranceSubsidiaryRows[].subsidiaryId	string
audit.foreignInsuranceSubsidiaryRows[].subsidiaryName	string
audit.foreignInsuranceSubsidiaryRows[].table2Capital	number
audit.foreignInsuranceSubsidiaryRows[].table2Subtotal	number
audit.investmentRows	array
audit.residenceFactSupplied	boolean
authoritativeForPriorYearGrinds	boolean
coverageStatus	string
eligibleForPriorYearGrindInput	boolean
filingProjectionSupported	boolean
fiscalEnd	null \| string
fiscalStart	null \| string
form.amount1A	number \| string
form.amount1B	string
form.amount1C	string
form.amount1D	string
form.amount1E	string
form.amount1F	string
form.amount3A	number \| string
form.amount3B	number
form.amount4A	number
form.amount4B	number \| string
form.amount4C	number \| string
form.amount5A	number \| string
form.amount5B	number \| string
form.amount5C	number \| string
form.amount5D	number \| string
form.foreignInsuranceSubsidiaryRows[].additionalSurplusContributedI	number
form.foreignInsuranceSubsidiaryRows[].aociContributedSurplusOther	number
form.foreignInsuranceSubsidiaryRows[].capitalA	number
form.foreignInsuranceSubsidiaryRows[].capitalStockInvestedH	number
form.foreignInsuranceSubsidiaryRows[].capitalStockOrMemberContributions	number
form.foreignInsuranceSubsidiaryRows[].deficitDeductedInShareholdersEquity	number
form.foreignInsuranceSubsidiaryRows[].formDetailComplete	boolean
form.foreignInsuranceSubsidiaryRows[].hPlusI	number
form.foreignInsuranceSubsidiaryRows[].line521Component	number
form.foreignInsuranceSubsidiaryRows[].line524Component	number
form.foreignInsuranceSubsidiaryRows[].line525Component	number
form.foreignInsuranceSubsidiaryRows[].longTermDebt	number
form.foreignInsuranceSubsidiaryRows[].longTermDebtInvestedH	number
form.foreignInsuranceSubsidiaryRows[].netCsm90	number
form.foreignInsuranceSubsidiaryRows[].policyholderLiabilities	number
form.foreignInsuranceSubsidiaryRows[].reg8605CapitalA	number
form.foreignInsuranceSubsidiaryRows[].reg8605ReserveLiabilities	number
form.foreignInsuranceSubsidiaryRows[].retainedEarnings	number
form.foreignInsuranceSubsidiaryRows[].rowIndex	integer
form.foreignInsuranceSubsidiaryRows[].subsidiaryId	string
form.foreignInsuranceSubsidiaryRows[].subsidiaryName	string
form.foreignInsuranceSubsidiaryRows[].table2Capital	number
form.foreignInsuranceSubsidiaryRows[].table2Subtotal	number
form.lines.102	number \| string
form.lines.103	number \| string
form.lines.104	number \| string
form.lines.105	number \| string
form.lines.106	number \| string
form.lines.107	number \| string
form.lines.108	number \| string
form.lines.109	number \| string
form.lines.122	number \| string
form.lines.190	number \| string
form.lines.202	string
form.lines.203	string
form.lines.204	string
form.lines.205	string
form.lines.206	string
form.lines.207	string
form.lines.208	string
form.lines.209	string
form.lines.210	string
form.lines.222	string
form.lines.290	string
form.lines.301	string
form.lines.302	string
form.lines.303	string
form.lines.304	string
form.lines.331	string
form.lines.341	string
form.lines.342	string
form.lines.390	string
form.lines.401	number
form.lines.404	number
form.lines.415	number \| string
form.lines.490	number
form.lines.500	number \| string
form.lines.511	number
form.lines.512	number
form.lines.521	number
form.lines.522	number
form.lines.523	number
form.lines.524	number
form.lines.525	number
form.lines.530	number \| string
form.lines.590	number \| string
form.lines.611	string
form.lines.612	string
form.lines.650	string
form.lines.690	string
form.lines.790	string
grindTCEC	null \| number
line_415_sbd_factor	array \| boolean \| null \| number \| object \| string
lines.102	number
lines.103	number
lines.104	number
lines.105	number
lines.106	number
lines.107	number
lines.108	number
lines.109	number
lines.122	number
lines.190	number
lines.1A	number
lines.401	number
lines.404	number
lines.415	array \| boolean \| null \| number \| object \| string
lines.490	number
lines.4A	number
lines.4C	null \| number
lines.500	null \| number
lines.511	number
lines.512	number
lines.521	number
lines.522	number
lines.523	number
lines.524	number
lines.525	number
lines.530	null \| number
lines.590	null \| number
missing_required[]	string
part5Applicability	string
part5CurrentYearTCECReconciled	array \| boolean \| null \| number \| object \| string
part5Excess	array \| boolean \| null \| number \| object \| string
part5Floor	array \| boolean \| null \| number \| object \| string
provisional	boolean
ready	boolean
residenceFactSupplied	boolean
reviewedCurrentYearTCEC	array \| boolean \| null \| number \| object \| string
schedule	string
sourceSchedule	string
taxYear	integer
tcec	null \| number
tcecBranchFactSupplied	boolean
tcecCalculationComplete	boolean
filingPropositions[].schemaVersion	integer
filingPropositions[].propositionId	string
filingPropositions[].state	string
filingPropositions[].filingDisposition	string
filingPropositions[].targets[]	string
filingPropositions[].evidence[]	string
warnings[].box	null
warnings[].severity	string
warnings[].message	string
warnings[].gate_id	string
warnings[].citation.gate_id	string
warnings[].citation.form_id	string
warnings[].citation.rule	string
warnings[].citation.cra_text_verbatim	string
warnings[].citation.source	string
warnings[].citation.source_url	string
warnings[].citation.form_revision	string
warnings[].citation.applies_to_boxes[]	string
warnings[].citation.verified_at	string
warnings[].code	string
warnings[].field	string
currentYearAssociated	boolean
wasAssociatedInPrecedingYear	boolean
fired_gates.s181_3_b_c_d_ifrs17_formula_only_for_ty_starting_after_2022.gate_id	string
fired_gates.s181_3_b_c_d_ifrs17_formula_only_for_ty_starting_after_2022.form_id	string
fired_gates.s181_3_b_c_d_ifrs17_formula_only_for_ty_starting_after_2022.rule	string
fired_gates.s181_3_b_c_d_ifrs17_formula_only_for_ty_starting_after_2022.cra_text_verbatim	string
fired_gates.s181_3_b_c_d_ifrs17_formula_only_for_ty_starting_after_2022.source	string
fired_gates.s181_3_b_c_d_ifrs17_formula_only_for_ty_starting_after_2022.source_url	string
fired_gates.s181_3_b_c_d_ifrs17_formula_only_for_ty_starting_after_2022.form_revision	string
fired_gates.s181_3_b_c_d_ifrs17_formula_only_for_ty_starting_after_2022.applies_to_boxes[]	string
fired_gates.s181_3_b_c_d_ifrs17_formula_only_for_ty_starting_after_2022.verified_at	string