schedule45

T2 Corporation Income Tax Return

Kind: batch
Supported tax years: 2005 and later
Strict profile: s45_single_transfer_agreement_profile_target_value_v1
Payload schema version: 0.7.0
Dependencies (run automatically): schedule43

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": [
    "schedule45"
  ],
  "inputs": {
    "taxYear": 2025,
    "schedule43": {
      "line1BPriorYearNonExcludedDividendsPaid": 0,
      "line220StpsDividendsPaid": 700000
    },
    "schedule45": {
      "isFilingAsTransferor": true,
      "relatedCorporationConfirmed": true,
      "relatedOnlyByS251_5_b_OptionRight": false,
      "relatedOnlyByGovernmentControl": false,
      "transfereeIsTaxableCanadianCorp": true,
      "directorsResolutionsAttached": true,
      "relatedMainPurposeWasTransfer": false,
      "isAmendingAgreement": false,
      "line105TotalPartVi1TaxTransferred": 50000,
      "line110TransferorName": "Cedar Ridge Holdings Inc.",
      "line115TransferorBusinessNumber": "333333334RC0001",
      "line120TransferorTaxYearEnd": "2025-12-31",
      "transferees": [
        {
          "name": "Cedar Ridge Manufacturing Inc.",
          "businessNumber": "333333334RC0001",
          "transferredAmount": 50000,
          "transfereeTaxYearEnd": "2025-12-31"
        }
      ]
    }
  }
}

Input cells (22)

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 schedule45
Cell	Types	Required
schedule43.line1BPriorYearNonExcludedDividendsPaid	integer	strict
schedule43.line220StpsDividendsPaid	integer	strict
schedule45.directorsResolutionsAttacheds.191.3(2) filing condition: certified copies of the directors' resolutions authorizing the Part VI.1 tax transfer agreement are attached.	boolean \| null	strict
schedule45.isAmendingAgreementThis Schedule 45 is an amending agreement; s.191.3(2)(d) makes the latest otherwise-compliant agreement operative.	boolean \| null	strict
schedule45.isFilingAsTransferorWhether this return files the s.191.3 agreement as the transferor; true ties the agreement to Schedule 43 line 260, false to the filer's transferee row and line 250.	boolean \| null	strict
schedule45.line101DateFiledBox 101 — Date filed ("do not use this area" per CRA prompt; reserved for CRA's date-stamp on receipt). Filemark accepts a practitioner value for internal audit but does NOT transmit.	null \| string
schedule45.line105TotalPartVi1TaxTransferredBox 105: the Part VI.1 tax the filed agreement itself specifies as transferred. A distinct required operand since the box gained its own input path; the column-233 sum is capped by it, never substituted for it.	null \| number
schedule45.line110TransferorNameBox 110 — Name of the transferor corporation.	null \| string	strict
schedule45.line115TransferorBusinessNumberBox 115 — Full 15-character CRA program account.	null \| string	strict
schedule45.line120TransferorTaxYearEndBox 120 — Tax year-end of the transferor corporation (YYYY-MM-DD).	null \| string	strict
schedule45.relatedCorporationConfirmedConfirms s.191.3(1)(a) and (b): the transferee was related to the transferor throughout the transferor's taxation year and throughout the transferee's last taxation year ending in it.	boolean \| null	strict
schedule45.relatedMainPurposeWasTransfers.191.3(4) anti-avoidance: the main purpose of the corporations becoming related was to permit the transfer, so the specified amount is deemed nil.	boolean \| null	strict
schedule45.relatedOnlyByGovernmentControlThe corporations are related only through government control; that relation does not count for the s.191.3 agreement, which is then invalid.	boolean \| null	strict
schedule45.relatedOnlyByS251_5_b_OptionRightThe corporations are related only through a s.251(5)(b) option right; that relation does not count for the s.191.3 agreement, which is then invalid.	boolean \| null	strict
schedule45.transfereeIsTaxableCanadianCorpForm preamble condition: the transferee must be a related taxable Canadian corporation; false or unset blocks the s.191.3 agreement.	boolean \| null	strict
schedule45.transfereesTransferee rows (box 225 / 230 / 233 / 235 per row).	array
schedule45.transferees[].businessNumberBox 230 — Full 15-character CRA program account (9 digits, 2 letters, and 4 digits). The form does not authorize an "NR" alternative.	null \| string	strict
schedule45.transferees[].nameBox 225 — Name of the transferee corporation.	null \| string	strict
schedule45.transferees[].transfereeTaxYearEndBox 235 — Tax year end (YYYY-MM-DD) to which this agreement applies for the transferee. Per s.191.3(1)(b) this is the transferee's last taxation year ending at or before the end of the transferor's taxation year.	null \| string	strict
schedule45.transferees[].transferredAmountBox 233 — Part VI.1 tax transferred to this transferee, in CAD. Must be positive. Sum of column 233 across rows feeds box 105 and must not exceed the transferor's gross Part VI.1 tax per s.191.3(1)(c).	null \| number \| string	strict
schedule45.transferorGrossPartVi1TaxOtherwisePayableThe TRANSFEROR's Part VI.1 tax otherwise payable for the agreement year — its Schedule 43 amounts 3C + 3I + 3Q, excluding tax it owes under another s.191.3 agreement. Required on a transferee copy, where it is a fact about a different corporation that this return cannot derive; null blocks rather than accepting the agreement's own figure. On a transferor copy the canonical Schedule 43 figure governs and a stated value that disagrees with it is a contradiction.	null \| number
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 (11 of 22 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 schedule45
Cell	Accepted values
schedule43.line1BPriorYearNonExcludedDividendsPaid	-1000000000000000 to 1000000000000000
schedule43.line220StpsDividendsPaid	-1000000000000000 to 1000000000000000
schedule45.line105TotalPartVi1TaxTransferred	-1000000000000000 to 1000000000000000
schedule45.line110TransferorName	0 to 20000 characters
schedule45.line115TransferorBusinessNumber	0 to 20000 characters
schedule45.line120TransferorTaxYearEnd	0 to 20000 characters
schedule45.transferees[].businessNumber	0 to 20000 characters
schedule45.transferees[].name	0 to 20000 characters
schedule45.transferees[].transfereeTaxYearEnd	0 to 20000 characters
schedule45.transferees[].transferredAmount	-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 (44)

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

Output cells for schedule45
Cell	Types
directorsResolutionsAttached	boolean \| null
fired_gates	object
isFilingAsTransferor	boolean \| null
line_101	array \| boolean \| null \| number \| object \| string
line_105	number
line_110	null \| string
line_115	null \| string
line_120	null \| string
line_225	null \| string
line_230	null \| string
line_233	number
line_235	null \| string
missing_required[]	string
provisional	boolean
ready	boolean
relatedCorporationConfirmed	boolean \| null
total_transferred	number
transfereeIsTaxableCanadianCorp	boolean \| null
transferees[].line_225	string
transferees[].line_230	string
transferees[].line_233	number
transferees[].line_235	string
warnings[].box	null \| string
warnings[].citation.display	string
warnings[].citation.kind	string
warnings[].citation.section	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
warnings[].codeStable machine identity of the disclosure, independent of its prose.	string
warnings[].notesWhat the rate manifest records against the year, including what is still outstanding before the year can be verified.	string
warnings[].sectionThe module that emitted the disclosure.	string
warnings[].sources[]	string
warnings[].taxYearThe taxation year whose rate tables are unverified.	integer
warnings[].taxYears[]	integer