schedule43

T2 Corporation Income Tax Return

Kind: batch
Supported tax years: 2019 and later
Strict profile: s43_single_prior_dividend_profile_target_value_v1
Payload schema version: 0.9.0
Dependencies (run automatically): part_iv_overlap, 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": [
    "schedule43"
  ],
  "inputs": {
    "taxYear": 2025,
    "schedule43": {
      "line1BPriorYearNonExcludedDividendsPaid": 1200000,
      "line220StpsDividendsPaid": 0,
      "line230ElectedTpsDividendsPaid": 0,
      "line240NonElectedTpsDividendsPaid": 0,
      "line250TransferredInFromRelatedCorp": 0,
      "line260TransferredOutToRelatedCorp": 0,
      "line310TpsDividendsReceived": 0,
      "line320RfiSharesDividendsReceived": 0,
      "part4ExemptionApplies": true
    },
    "corpType": "1",
    "fiscalStart": "2025-01-01",
    "fiscalEnd": "2025-12-31",
    "daysInYear": 365
  }
}

Input cells (37)

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 schedule43
Cell	Types	Required
corpTypeT2 box 040 corporation type. Code 1 (CCPC) is the receipt-time private-corporation evidence that resolves the Part IV.1 recipient status the sweep made mandatory whenever Part 4 input is present; the editable Schedule 43 answer alone cannot authorize the s.187.1 exemption.	string	strict
daysInYearInclusive day count of the taxation year. ITA 191.1(6)(a) prorates the line 210 dividend allowance for a year shorter than 51 weeks, so the sweep withholds line 210 until the day count is supplied; 365 pins the full-year branch.	integer	strict
fiscalEnd	string	strict
fiscalStart	string	strict
schedule43.electionUnderS191_2_1MadeFlag: a s.191.2(1) election is in force for ≥1 class/series of TPS. Required when line 230 > 0. The election is IRREVOCABLE per s.191.2(1) closing words.	boolean \| null
schedule43.isAssociatedAndAllocatingFlag: corporation is associated and allocating the $500K dividend allowance among the associated group. When true, Part 2 rows are required and line 210 sources from this corp's own line-140 row rather than the full line 115.	boolean \| null
schedule43.isRestrictedFinancialInstitutionFlag: the corporation is a restricted financial institution per s.248(1). Required when line 320 > 0.	boolean \| null
schedule43.line116DateFiledBox 116 — Date the agreement was filed (do not use this area per the form; Filemark records for our internal audit trail).	null \| string
schedule43.line117IsAmendedAgreementBox 117 — Is this an amended agreement?	boolean \| null
schedule43.line118CalendarYearOfAgreementBox 118 — Calendar year to which the agreement applies.	null \| number
schedule43.line1BPriorYearNonExcludedDividendsPaidAmount 1B — Prior CALENDAR YEAR non-excluded taxable dividends paid by the corp (or the ASSOCIATED GROUP — see Part 2 point 1) on TPS or shares that would be TPS if issued after June 18, 1987. NOT a printed CRA box code but captured for the line 110 calculation.	null \| number \| string	strict
schedule43.line210OwnAllocationOptional override for line 210 — the practitioner's own allocation when associated. Defaults to the first Part 2 row's column 140 if not provided. Short-year proration applied at the engine level per the form's Note 1 (< 51 weeks → days/365).	null \| number
schedule43.line220StpsDividendsPaidLine 220 — taxable dividends (other than excluded dividends) paid in the year on SHORT-TERM preferred shares. ITA 191.1(1)(a)(i) taxes the excess of this total over the dividend allowance at (C) 40% for a taxation year ending after 2011. Required, and admitted only at nil: this profile states the Part VI.1 charging operand rather than defaulting it silently, so a corporation that paid short-term-preferred-share dividends is rejected here rather than served a nil line 270 / T2 line 724.	null \| number	strict
schedule43.line230ElectedTpsDividendsPaidLine 230 — taxable dividends (other than excluded dividends) paid in the year on taxable preferred shares (other than short-term preferred shares) of classes for which a subsection 191.2(1) election has been made. ITA 191.1(1)(a)(ii) taxes the excess over the unabsorbed dividend allowance at 40%. Admitted only at nil for the same reason as line 220.	null \| number	strict
schedule43.line240NonElectedTpsDividendsPaidLine 240 — taxable dividends (other than excluded dividends) paid in the year on taxable preferred shares (other than short-term preferred shares) of classes for which no subsection 191.2(1) election has been made. ITA 191.1(1)(a)(iii) taxes the excess over the unabsorbed dividend allowance at 25%. Admitted only at nil for the same reason as line 220.	null \| number	strict
schedule43.line250TransferredInFromRelatedCorpLine 250 — Part VI.1 tax transferred IN from a related corporation under a subsection 191.3(1) agreement (the ITA 191.1(1)(a)(iv) addition, Schedule 45 companion). Admitted only at nil so the transferred-in limb of the charge is stated rather than assumed.	null \| number	strict
schedule43.line260TransferredOutToRelatedCorpLine 260 — Part VI.1 tax transferred OUT to a related corporation under a subsection 191.3(1) agreement (the ITA 191.1(1)(b) deduction, Schedule 45 companion). Admitted only at nil so the transferred-out limb of the charge is stated rather than assumed.	null \| number	strict
schedule43.line310TpsDividendsReceivedLine 310 — dividends RECEIVED in the year on taxable preferred shares (other than shares of a class for which a subsection 191.2(1) election has been made), to the extent deductible under section 112 or 113 or subsection 138(6) (or 115(1)). The ITA 187.2 Part IV.1 charge is 10% of them. Admitted only at nil, for the same reason as the Part VI.1 payer operands: the receipt is stated rather than defaulted silently, so a corporation that received such dividends is rejected here rather than served a nil line 360 / T2 line 716.	null \| number	strict
schedule43.line320RfiSharesDividendsReceivedLine 320 — dividends RECEIVED in the year on taxable RFI shares, to the extent deductible under section 112 or 113 or subsection 138(6) (or 115(1)). The ITA 187.3(1) charge on a restricted financial institution is 10% of them. Admitted only at nil, for the same reason as line 310.	null \| number	strict
schedule43.line350PortionAlsoSubjectToPartIvLine 350 — Portion of line 330 also subject to Part IV tax.	null \| number
schedule43.line370PortionFromConnectedCorpsLine 370 — Portion of line 350 received from connected corps.	null \| number
schedule43.line380PartIvTaxOnLine370DividendsLine 380 — Part IV tax on the dividends reported on line 370.	null \| number
schedule43.line390PortionFromNonConnectedCorpsLine 390 — Portion of line 350 received from non-connected corps.	null \| number
schedule43.line400EligibleTaxableDividendsFromLine390Line 400 — Eligible-dividend SUBSET of line 390.	null \| number
schedule43.part2AgreementCAP-R2 — the persisted ITA 191.1(3) agreement attestation. Boxes 116 / 117 / 118 record only WHEN the agreement was filed and WHICH calendar year it names; subsection 191.1(3) grants an allocated allowance only where ALL of the associated corporations filed the prescribed agreement, and paragraph 191.1(6)(b) makes later associated taxation years ending in the same calendar year reuse the first such year's unprorated allowance. Both attestations are tri-state: null is UNANSWERED and keeps line 210 withheld.	null \| object
schedule43.part2Agreement.attestedFiledByEveryAssociatedTpsPayerITA 191.1(3): the agreement is effective only where ALL of the associated corporations filed it. Null is unanswered.	boolean \| null
schedule43.part2Agreement.calendarYearCalendar year the agreement allocates for. Must equal the calendar year in which this return's taxation year ends.	null \| number
schedule43.part2Agreement.evidenceReferencePractitioner reference to the filed agreement in the engagement file.	null \| string
schedule43.part2Agreement.filedDateDate the prescribed agreement was filed with the Minister.	null \| string
schedule43.part2Agreement.firstTaxYearAllowanceContinuity191_1_6bITA 191.1(6)(b): where more than one associated taxation year ends in the same calendar year, the later years reuse the FIRST such year's unprorated allowance before paragraph (6)(a) prorates. Null is unanswered.	boolean \| null
schedule43.part2Agreement.isAmendedWhether the filed agreement is an amended one.	boolean \| null
schedule43.part2RowsAllocation rows.	array
schedule43.part2Rows[].businessNumberColumn 130 — Business number (or literal "NR" if not registered).	null \| string
schedule43.part2Rows[].dividendAllowanceAllocatedColumn 140 — Dividend allowance allocated to this corp. Total of column 140 across all rows cannot exceed line 115.	null \| number
schedule43.part2Rows[].nameColumn 120 — Name of the associated corporation.	null \| string
schedule43.part4ExemptionAppliesWhether every dividend reported on lines 310-400 is an excepted dividend under paragraph (c) of the ITA 187.1 definition, so Part IV.1 does not apply. Required, and admitted only in the exempt state: an explicit false leaves the engine without a reviewed received-TPS fact for a nil line 310/320 and blocks at error severity. Declaring the fact does not establish that it is true.	boolean \| null	strict
taxYearFour-digit taxation year accepted by the batch reader. Historical applicability is decided by the requested form; years after 2027 fail at the shared verified-rate horizon.	integer \| string	always

Strict profile accepted values (13 of 37 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 schedule43
Cell	Accepted values
corpType	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
schedule43.line1BPriorYearNonExcludedDividendsPaid	-1000000000000000 to 1000000000000000; 0 to 20000 characters
schedule43.line220StpsDividendsPaid	-1000000000000000 to 1000000000000000
schedule43.line230ElectedTpsDividendsPaid	-1000000000000000 to 1000000000000000
schedule43.line240NonElectedTpsDividendsPaid	-1000000000000000 to 1000000000000000
schedule43.line250TransferredInFromRelatedCorp	-1000000000000000 to 1000000000000000
schedule43.line260TransferredOutToRelatedCorp	-1000000000000000 to 1000000000000000
schedule43.line310TpsDividendsReceived	-1000000000000000 to 1000000000000000
schedule43.line320RfiSharesDividendsReceived	-1000000000000000 to 1000000000000000
taxYear	matches ^\s(?:1[0-9]{3}\|2(?:0(?:[0-1][0-9]{1}\|2[0-7])))\s$; 1000 to 2027

Output cells (84)

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

Output cells for schedule43
Cell	Types
amount_1A	number
amount_1C	number
amount_3A	number
amount_3B	number
amount_3C	number
amount_3D	number
amount_3E	number
amount_3F	number
amount_3G	number
amount_3H	number
amount_3I	number
amount_3J	number
amount_3K	number
amount_3L	number
amount_3M	number
amount_3N	number
amount_3O	number
amount_3P	number
amount_3Q	number
amount_3R	number
amount_4A	number
amount_4B	number
amount_4C	number
amount_4D	number
electionUnderS191_2_1Made	boolean
fired_gates	object
gross_part_vi1_tax_before_transfer_out	number
isAssociatedAndAllocating	boolean
isRestrictedFinancialInstitution	boolean
line_110	number
line_115	number
line_116	array \| boolean \| null \| number \| object \| string
line_117	array \| boolean \| null \| number \| object \| string
line_118	array \| boolean \| null \| number \| object \| string
line_120	array \| boolean \| null \| number \| object \| string
line_130	array \| boolean \| null \| number \| object \| string
line_140	number
line_1B	number
line_210	number
line_220	number
line_230	number
line_240	number
line_250	number
line_260	number
line_270	number
line_310	number
line_320	number
line_330	number
line_340	number
line_350	number
line_360	number
line_370	number
line_380	number
line_390	number
line_400	number
missing_required	array
part2Rows	array
part2_allocation_total	number
part4_exempt	boolean
part4_scope_held	boolean
provisional	boolean
ready	boolean
s3_amount_2F_part_iv_reduction_connected_30	number
s3_amount_2I_eligible_reduction_10	number
s3_line_320_total_part_iv_reduction	number
short_year_proration_applied	boolean
t2_amount_T_part_iv_reduction_non_elig_non_conn	number
t2_line_716_part_iv1_tax	number
t2_line_724_part_vi1_tax	number
warnings[].box	array \| boolean \| null \| number \| object \| 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[].message	string
warnings[].severity	string
s191_2_1ElectionByClass	object
line_210_pre_proration	number