schedule44

T2 Corporation Income Tax Return

Kind
batch
Supported tax years
2006 and later
Strict profile
s44_single_s85_1_transferor_profile_target_value_v1
Payload schema version
0.6.0
Dependencies (run automatically)
none

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": [
    "schedule44"
  ],
  "inputs": {
    "taxYear": 2025,
    "fiscalStart": "2025-01-01",
    "fiscalEnd": "2025-12-31",
    "filerBn": "999999998RC0001",
    "schedule44": {
      "hasNonArmsLengthTransfers": true,
      "transferorRows": [
        {
          "transferorName": "Cedar Ridge Holdings Inc.",
          "transferorBusinessNumber": "333333334",
          "dateOfTransfer": "2025/03/15",
          "triggerStatute": "s85_1"
        }
      ]
    }
  }
}

Input cells (31)

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 schedule44
CellTypesRequired
filerBnstringstrict
fiscalEndstringstrict
fiscalStartstringstrict
schedule44.hasNonArmsLengthTransfersThe corporation received all or substantially all (90 percent or more) of a non-arm's-length transferor's assets under ITA s.85(1), s.85(2) or s.142.7(3) in the year; true requires the Schedule 44 disclosure rows.boolean | nullstrict
schedule44.transferorRowsarray
schedule44.transferorRows[].dateOfTransferBox 300 — date of transfer YYYY/MM/DD or YYYY-MM-DD.null | stringstrict
schedule44.transferorRows[].entrantBankBusinessCarriedOnThroughCanadianPeboolean | null
schedule44.transferorRows[].entrantBankBusinessConductedThroughRepresentativeOfficeboolean | null
schedule44.transferorRows[].entrantBankIsAuthorizedForeignBankboolean | null
schedule44.transferorRows[].entrantBankReg8201Factsnull | object
schedule44.transferorRows[].entrantBankReg8201Facts.controlledSubsidiaryOnlyboolean | null
schedule44.transferorRows[].entrantBankReg8201Facts.employeeOrAgentEstablishedAtTargetboolean | null
schedule44.transferorRows[].entrantBankReg8201Facts.fixedPlaceJurisdictionnull | string
schedule44.transferorRows[].entrantBankReg8201Facts.generalContractingAuthorityAtTargetboolean | null
schedule44.transferorRows[].entrantBankReg8201Facts.hasFixedPlaceOfBusinessboolean | null
schedule44.transferorRows[].entrantBankReg8201Facts.independentAgentOnlyboolean | null
schedule44.transferorRows[].entrantBankReg8201Facts.insurerRegisteredOrLicensedJurisdictionsarray
schedule44.transferorRows[].entrantBankReg8201Facts.isInsurerboolean | null
schedule44.transferorRows[].entrantBankReg8201Facts.personOwnedStockAtTargetboolean | null
schedule44.transferorRows[].entrantBankReg8201Facts.principalPlaceOfBusinessAtTargetboolean | null
schedule44.transferorRows[].entrantBankReg8201Facts.purchaseOnlyOfficeOnlyboolean | null
schedule44.transferorRows[].entrantBankReg8201Facts.regularlyFillsOrdersFromStockAtTargetboolean | null
schedule44.transferorRows[].entrantBankReg8201Facts.substantialMachineryOrEquipmentUsedAtTargetboolean | null
schedule44.transferorRows[].entrantBankReg8201Facts.treatyExistsboolean | null
schedule44.transferorRows[].entrantBankReg8201Facts.treatyPermanentEstablishmentArticlenull | string
schedule44.transferorRows[].entrantBankReg8201Facts.treatyPermanentEstablishmentConclusionboolean | null
schedule44.transferorRows[].transferorBusinessNumberBox 200 — transferor's CRA Business Number (9-digit or 15-char).null | number | stringstrict
schedule44.transferorRows[].transferorNameBox 100 — legal name of transferor corp.null | stringstrict
schedule44.transferorRows[].transferredPropertyUsedOrHeldInCanadianBankingBusinessImmediatelyAfterboolean | null
schedule44.transferorRows[].triggerStatuteTrigger statute discriminator (drives companion-form reminder).null | stringstrict
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 | stringalways
Strict profile accepted values (8 of 31 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 schedule44
CellAccepted values
filerBn0 to 20000 characters
fiscalEnddate (YYYY-MM-DD); 10 to 10 characters
fiscalStartdate (YYYY-MM-DD); 10 to 10 characters
schedule44.transferorRows[].dateOfTransfer0 to 20000 characters
schedule44.transferorRows[].transferorBusinessNumber-1000000000000000 to 1000000000000000; 0 to 20000 characters
schedule44.transferorRows[].transferorName0 to 20000 characters
schedule44.transferorRows[].triggerStatuteone of "s85_1", "s85_2", "s142_7_3", null
taxYearmatches ^\s*(?:1[0-9]{3}|2(?:0(?:[0-1][0-9]{1}|2[0-7])))\s*$; 1000 to 2027

Output cells (26)

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

Output cells for schedule44
CellTypes
fired_gatesobject
line_100null | string
line_200null | string
line_300null | string
missing_required[]string
provisionalboolean
readyboolean
transferorRows[].dateOfTransfernull | string
transferorRows[].transferorBusinessNumbernull | string
transferorRows[].transferorNamenull | string
transferorRows[].triggerStatutenull | string
transferorRows[].canadianBankingBusinessDeterminationarray | boolean | null | number | object | string
transferor_countinteger
warnings[].boxarray | boolean | null | number | object | string
warnings[].citation.applies_to_boxes[]string
warnings[].citation.cra_text_verbatimstring
warnings[].citation.form_idstring
warnings[].citation.form_revisionstring
warnings[].citation.gate_idstring
warnings[].citation.rulestring
warnings[].citation.sourcestring
warnings[].citation.source_urlstring
warnings[].citation.verified_atstring
warnings[].gate_idstring
warnings[].messagestring
warnings[].severitystring
Filemark | schedule44 cells