schedule5

T2 Corporation Income Tax Return

Kind: batch
Supported tax years: 2025 and later
Strict profile: s5_2025_reg402_two_jurisdiction_worked_example_target_value_v1
Payload schema version: 0.13.0
Dependencies (run automatically): division_c, schedule1, schedule2, schedule21, schedule3, schedule4

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": [
    "schedule5"
  ],
  "inputs": {
    "taxYear": 2025,
    "fiscalStart": "2025-01-01",
    "fiscalEnd": "2025-12-31",
    "daysInYear": 365,
    "applicableRegulation": "402",
    "reg402_1CentralPaymasterArrangement": false,
    "partnershipOperations": false,
    "outsourcedServiceFeesPaid": false,
    "accounts": [
      {
        "id": "revenue",
        "accountCode": "4000",
        "accountName": "Cedar Ridge active business revenue",
        "currentYearBalance": -100000,
        "classification": {
          "schedule1Relevant": false,
          "incomeType": "active_business",
          "foreignSource": false
        }
      }
    ],
    "incomeStatementFlags": {
      "revenue": true
    },
    "pyUCCPools": [],
    "assetData": [],
    "dispositions": [],
    "allocations": [
      {
        "jurisdiction": "ON",
        "hasPermanentEstablishment": true,
        "totalSalariesWages": 60000,
        "grossRevenue": 40000,
        "revenueReclass": 0
      },
      {
        "jurisdiction": "BC",
        "hasPermanentEstablishment": true,
        "totalSalariesWages": 40000,
        "grossRevenue": 60000,
        "revenueReclass": 0
      },
      {
        "jurisdiction": "AB",
        "hasPermanentEstablishment": false,
        "totalSalariesWages": 0,
        "grossRevenue": 0,
        "revenueReclass": 0,
        "albertaSmallBusinessFactorBasis": null
      }
    ],
    "isCCPC": true
  }
}

Input cells (51)

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 schedule5
Cell	Types	Required
accounts[].accountCode	string	strict
accounts[].accountName	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	strict
accounts[].classification.incomeType	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	strict
accounts[].id	string	strict
allocations	array
allocations[].albertaSmallBusinessFactorBasisAlberta-row tri-state authority choice when ACTA s.19(1)/s.22(2.2) and AT1 Schedule 1 line 021 produce different small-business allocation factors. Omit or send null while unanswered; statute and prescribed_form select the named reading.	null \| string
allocations[].grossRevenue	integer \| null \| number	strict
allocations[].hasPermanentEstablishmentThe corporation had a permanent establishment (Reg 400(2)) in this jurisdiction in the year; only PE jurisdictions enter the Reg 402 salaries-and-revenue allocation.	boolean \| null	strict
allocations[].jurisdiction	null \| string	strict
allocations[].revenueReclass	integer \| null \| number	strict
allocations[].totalSalariesWages	integer \| null \| number	strict
applicableRegulationThe practitioner determination for Schedule 5 box 100. This exact profile is an ordinary corporation governed by Regulation 402.	string	strict
assetData	array	strict
daysInYearInclusive day count of the taxation year. It must equal the fiscalStart-to-fiscalEnd span, counting both end days, so a leap year states 366. Required for the same reason as fiscalStart; the count reconciles the bounds and never constructs them.	integer	strict
dispositions	array	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
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
outsourcedServiceFeesPaidFalse confirms that Regulation 402(7) does not add deemed salary to this exact witness.	boolean	strict
partnershipOperationsFalse confirms that Regulation 402(6) does not add partnership revenue or salaries to this exact witness.	boolean	strict
pyUCCPools	array	strict
reg402_1CentralPaymasterArrangementFalse confirms that Regulation 402.1 does not add a particular salary to the benefiting corporation or deduct one from a central-paymaster employer in this exact witness.	boolean	strict
schedule5.allocations	array
schedule5.allocations[].allocatedTaxableIncome	number
schedule5.allocations[].allocationFactorScale: 0–1 fraction. The Reg 402(3) proportion itself — column F over the amount being allocated — so it is independent of the base. T2 SCH 18 Notes 4/5 and 9/10 define the Ontario/Manitoba allocation factors as column F over T2 line 360 and direct that when taxable income is nil, column F be computed "as if the taxable income were $1,000"; that division cancels the base and leaves exactly this.	number
schedule5.allocations[].grossRevenue	number
schedule5.allocations[].hasPermanentEstablishmentReg 400 permanent establishment — TRI-STATE. `null` means the question is UNANSWERED, which is neither a yes nor a no: the row takes no allocation (Reg 402(2) denies one to a province without a permanent establishment), and when it carries gross revenue or salaries the engine raises the error-severity `schedule5_permanent_establishment_unanswered` hold instead of reading the blank as "no".	boolean \| null
schedule5.allocations[].jurisdiction	string
schedule5.allocations[].outsourcedServiceFeesReg 402(7): qualifying service fees reasonably attributable to services rendered at this PE. Reg 402(8) commissions are excluded.	null \| number
schedule5.allocations[].partnershipGrossRevenueReg 402(6)(c): partnership gross revenue attributable to this PE before applying the corporation's paragraph (e)/(f) income-share proportion.	null \| number
schedule5.allocations[].partnershipSalariesWagesReg 402(6)(d): partnership salaries and wages attributable to this PE before applying the corporation's paragraph (e)/(f) proportion.	null \| number
schedule5.allocations[].reg402_1DeemedSalaryReg 402.1(1)-(2): particular salary deemed paid by the benefiting corporation and attributed to this permanent establishment.	null \| number
schedule5.allocations[].reg402_1SalaryDeductionReg 402.1(3): particular salary paid by the central-paymaster employer and deducted from this jurisdiction's Part IV salary operand. Enter the deduction as a positive amount.	null \| number
schedule5.allocations[].reg402_4_1ThrowbackRevenueReg 402(4.1)(d), read with Reg 402(4)(c)/(f): qualifying foreign-sale gross revenue attributable to this Canadian producing PE. The engine requires the populated producing-PE amounts to foot to the separately confirmed qualifying sale revenue before applying any throwback.	null \| number
schedule5.allocations[].revenueAllocationPercentScale: 0–100 percentage. Sibling of salaryAllocationPercent.	number
schedule5.allocations[].revenueReclass	number
schedule5.allocations[].salaryAllocationPercentScale: 0–100 percentage. e.g. 25 = 25% of total salaries.	number
schedule5.allocations[].totalSalariesWages	number
schedule5.allocations[].unmodelledProvincialCreditsClaimedWhether the corporation claims a province-specific credit, rebate or additional tax for this jurisdiction that Filemark does not model. Filemark's per-jurisdiction figure is already net of every provincial credit it computes, so false means the canonical figure is the province's printed net-tax line and the face prints it. true means the printed line is not derivable here, so it stays blank and the schedule is held. null is unanswered and is held the same way — blank must never file as "none".	boolean \| null
schedule5.taxableIncome	number
schedule5.tieOutPayroll	object
schedule5.tieOutRevenue	object
schedule5.totalAllocated	number
schedule5.totalGrossRevenue	number
schedule5.totalSalariesWages	number
schedule5.zeroFactorsWarningTrue when both salary and revenue totals are zero across all PEs — allocation formula cannot operate	boolean
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

Strict profile accepted values (19 of 51 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 schedule5
Cell	Accepted values
accounts[].accountCode	0 to 20000 characters
accounts[].accountName	0 to 20000 characters
accounts[].classification.incomeType	0 to 20000 characters
accounts[].currentYearBalance	-1000000000000000 to 1000000000000000
accounts[].id	0 to 20000 characters
allocations[].albertaSmallBusinessFactorBasis	one of "statute", "prescribed_form", null
allocations[].grossRevenue	-1000000000000000 to 1000000000000000
allocations[].jurisdiction	0 to 20000 characters
allocations[].revenueReclass	-1000000000000000 to 1000000000000000
allocations[].totalSalariesWages	-1000000000000000 to 1000000000000000
applicableRegulation	0 to 20000 characters
assetData	exactly []pinned
daysInYear	1 to 1000000000000000
dispositions	exactly []pinned
fiscalEnd	date (YYYY-MM-DD); 10 to 10 characters
fiscalStart	date (YYYY-MM-DD); 10 to 10 characters
pyUCCPools	exactly []pinned
schedule5.allocations[].jurisdiction	one of "NL", "XO", "PE", "NS", "NO", "NB", "QC", "ON", "MB", "SK", "AB", "BC", "YT", "NT", "NU", "Outside Canada"
taxYear	matches ^\s(?:1[0-9]{3}\|2(?:0(?:[0-1][0-9]{1}\|2[0-7])))\s$; 1000 to 2027

Output cells (123)

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

Output cells for schedule5
Cell	Types
allocations[].allocatedTaxableIncome	number
allocations[].grossRevenue	integer
allocations[].hasPermanentEstablishment	boolean
allocations[].jurisdiction	string
allocations[].revenueAllocationPercent	number
allocations[].revenueReclass	integer
allocations[].salaryAllocationPercent	number
allocations[].totalSalariesWages	integer
allocations[].allocationFactor	number
form.line_100_regulation	string
form.part1Table[].allocated	number
form.part1Table[].pe	boolean
form.part1Table[].revenue	number
form.part1Table[].revenueIncomeShare	number
form.part1Table[].salaries	number
form.part1Table[].salaryIncomeShare	number
form.part2.line_209	array \| boolean \| null \| number \| object \| string
form.part2.line_214	array \| boolean \| null \| number \| object \| string
form.part2.line_224	array \| boolean \| null \| number \| object \| string
form.part2.line_229	array \| boolean \| null \| number \| object \| string
form.part2.line_234	array \| boolean \| null \| number \| object \| string
form.part2.line_239	array \| boolean \| null \| number \| object \| string
form.part2.line_244	array \| boolean \| null \| number \| object \| string
form.part2.line_249	array \| boolean \| null \| number \| object \| string
form.part2.line_254	array \| boolean \| null \| number \| object \| string
form.part2.line_255	array \| boolean \| null \| number \| object \| string
form.part2.line_264	array \| boolean \| null \| number \| object \| string
form.part2.line_290	array \| boolean \| null \| number \| object \| string
form.part2.ontario.amount5DMissingLines[]	string
form.part2.ontario.amount5EBlockedReason	array \| boolean \| null \| number \| object \| string
form.part2.ontario.amount_5C	null \| number
form.part2.ontario.amount_5D	array \| boolean \| null \| number \| object \| string
form.part2.ontario.amount_5E	array \| boolean \| null \| number \| object \| string
form.part2.ontario.line_278	array \| boolean \| null \| number \| object \| string
form.part2.ontario.line_406	array \| boolean \| null \| number \| object \| string
form.part2.ontario.line_408	array \| boolean \| null \| number \| object \| string
form.part2.ontario.line_410	array \| boolean \| null \| number \| object \| string
form.part2.ontario.line_415	array \| boolean \| null \| number \| object \| string
form.part2.ontario.line_418	array \| boolean \| null \| number \| object \| string
form.part2.ontario.line_270	null \| number
form.part2.ontario.line_402	null \| number
form.part2.ontario.line_281	array \| boolean \| null \| number \| object \| string
form.part2.ontario.line_421	array \| boolean \| null \| number \| object \| string
form.part2.ontario.line_474	array \| boolean \| null \| number \| object \| string
form.part2.ontario.line_476	array \| boolean \| null \| number \| object \| string
form.part2.provenance.ontario.line_270.provisional	boolean
form.part2.provenance.ontario.line_270.reason	string
form.part2.provenance.ontario.line_270.source	string
form.part2.provenance.ontario.line_402.provisional	boolean
form.part2.provenance.ontario.line_402.reason	string
form.part2.provenance.ontario.line_402.source	string
form.part2.status	string
form.part2.warnings[].code	string
form.part2.warnings[].message	string
form.part2.warnings[].severity	string
form.part2.netTaxCompleteness.BC.answer	array \| boolean \| null \| number \| object \| string
form.part2.netTaxCompleteness.BC.line	string
form.part2.netTaxCompleteness.BC.published	boolean
form.part2.netTaxCompleteness.ON.answer	array \| boolean \| null \| number \| object \| string
form.part2.netTaxCompleteness.ON.line	string
form.part2.netTaxCompleteness.ON.published	boolean
form.part2.saskatchewan.line_626	array \| boolean \| null \| number \| object \| string
form.part2.schedule5FilingRequired	boolean
form.part2.yukon.line_677	array \| boolean \| null \| number \| object \| string
form.part2.divergenceReason	string
form.part2.line_222	array \| boolean \| null \| number \| object \| string
form.part2.line_518	array \| boolean \| null \| number \| object \| string
form.part2.ftc_by_line	object
form.part2.provincial_tax_by_jurisdiction	object
form.part2.total_provincial_tax	number
form.part2.unwiredReason	string
formRevision	string
industryRegulation	string
provisional	boolean
ready	boolean
residency.allocationBase	number
residency.basis	string
residency.isResidentOfCanada	array \| boolean \| null \| number \| object \| string
residency.line360TaxableIncome	number
residency.reg413Applied	boolean
taxableIncome	number
tieOutPayroll.allocTotal	number
tieOutPayroll.difference	number
tieOutPayroll.tbTotal	number
tieOutPayroll	null
tieOutRevenue.allocTotal	number
tieOutRevenue.difference	number
tieOutRevenue.tbTotal	number
tieOutRevenue	null
totalAllocated	number
totalGrossRevenue	number
totalSalariesWages	number
warnings[].code	string
warnings[].message	string
warnings[].severity	string
taxableIncomeEarnedInAllProvinces	number
reg402_6_7_audit.reg_402_6_applied	boolean
reg402_6_7_audit.reg_402_6_proportion	array \| boolean \| null \| number \| object \| string
reg402_6_7_audit.reg_402_6_revenue_included	array \| boolean \| null \| number \| object \| string
reg402_6_7_audit.reg_402_6_salaries_included	array \| boolean \| null \| number \| object \| string
reg402_6_7_audit.reg_402_7_applied	boolean
reg402_6_7_audit.reg_402_7_deemed_salary	array \| boolean \| null \| number \| object \| string
reg402_4_1_audit.applied	boolean
reg402_4_1_audit.conditionAForeignMerchandiseSale	array \| boolean \| null \| number \| object \| string
reg402_4_1_audit.conditionBMatchingForeignPermanentEstablishment	array \| boolean \| null \| number \| object \| string
reg402_4_1_audit.conditionCUntaxedBecauseOfForeignLawOrTreaty	array \| boolean \| null \| number \| object \| string
reg402_4_1_audit.foreignPeSalariesDeemedNil	array \| boolean \| null \| number \| object \| string
reg402_4_1_audit.qualifyingForeignSaleRevenue	array \| boolean \| null \| number \| object \| string
reg402_4_1_audit.status	string
reg402_4_1_audit.throwbackRevenueByJurisdiction	object
reg402_4_1_audit.triggered	boolean
unmodelledProvincialCreditsByJurisdiction.BC	array \| boolean \| null \| number \| object \| string
unmodelledProvincialCreditsByJurisdiction.ON	array \| boolean \| null \| number \| object \| string
provincialTax.BC	number
provincialTax.ON	number
totalProvincialTax	number
reg402_1_audit.applied	boolean
reg402_1_audit.centralPaymasterArrangement	boolean
reg402_1_audit.deemedSalary	array \| boolean \| null \| number \| object \| string
reg402_1_audit.netSalaryAdjustment	array \| boolean \| null \| number \| object \| string
reg402_1_audit.netSalaryAdjustmentByJurisdiction	object
reg402_1_audit.operandsSupplied	boolean
reg402_1_audit.salaryDeduction	array \| boolean \| null \| number \| object \| string