schedule513

T2 Corporation Income Tax Return

Kind
batch
Supported tax years
2009 and later
Strict profile
s513_2025_related_group_capital_allowance_agreement_v1
Payload schema version
0.1.0
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": [
    "schedule513"
  ],
  "inputs": {
    "taxYear": 2025,
    "fiscalStart": "2025-01-01",
    "fiscalEnd": "2025-12-31",
    "schedule513": {
      "multipleTaxYearsEndingInCalendarYear": false,
      "members": [
        {
          "name": "Harbourlight Life Insurance Company",
          "businessNumber": "123456782RC0001",
          "lifeInsuranceCorporationCarryingOnBusinessInCanada": true,
          "taxableCapitalEmployedInCanada": 240000000,
          "allocations": [
            30000000
          ]
        },
        {
          "name": "Harbourlight Life Assurance Company",
          "businessNumber": "222222226RC0001",
          "lifeInsuranceCorporationCarryingOnBusinessInCanada": true,
          "taxableCapitalEmployedInCanada": 60000000,
          "allocations": [
            12500000
          ]
        }
      ]
    }
  }
}

Input cells (12)

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 schedule513
CellTypesRequired
fiscalEndThe filer-owned taxation-period end. Schedule 513 resolves the subsection 63(10) group tier thresholds on this date.null | stringstrict
fiscalStartThe filer-owned taxation-period start. The batch reader refuses one fiscal bound without the other, so it is required alongside fiscalEnd.stringstrict
schedule513.currentYearIsFirstTaxYearEndingInCalendarYearWhether this is the first tax year ending in that calendar year. Only relevant when the Note applies: for the first such year the deemed allowance is this year's own column 400 allocation, and a later year is held because the earlier year's allowance is not carried.boolean | null
schedule513.membersarray
schedule513.members[].allocationsColumn 400 — every amount allocated to this member for the year under the s.63(10) agreement and/or an s.63(11) ministerial allocation.array
schedule513.members[].allocations[]integer | null | number
schedule513.members[].businessNumberBox 300. This member's Business Number, or "NR" when the corporation is not registered.null | string
schedule513.members[].lifeInsuranceCorporationCarryingOnBusinessInCanadaWhether this row is a life insurance corporation carrying on business in Canada. Only such a corporation is a member of the related group, and only its taxable capital sizes the line 410 ceiling. An unanswered row is held rather than assumed.boolean | null
schedule513.members[].nameBox 200. Name of this member of the related group.null | string
schedule513.members[].taxableCapitalEmployedInCanadaFootnote **. This member's taxable capital employed in Canada, being the amount from line 190 or line 290 on its own Schedule 512, whichever applies.null | number
schedule513.multipleTaxYearsEndingInCalendarYearThe Schedule 513 Note. Whether a member has more than one tax year ending in this calendar year and is, in two or more of them, related to another life insurance corporation with a tax year ending in that calendar year. Unanswered is held, never read as No.boolean | null
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 (7 of 12 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 schedule513
CellAccepted values
fiscalEnddate (YYYY-MM-DD); 10 to 10 characters
fiscalStartdate (YYYY-MM-DD); 10 to 10 characters
schedule513.members[].allocations[]-1000000000000000 to 1000000000000000
schedule513.members[].businessNumber0 to 20000 characters
schedule513.members[].name0 to 20000 characters
schedule513.members[].taxableCapitalEmployedInCanada-1000000000000000 to 1000000000000000
taxYearmatches ^\s*(?:1[0-9]{3}|2(?:0(?:[0-1][0-9]{1}|2[0-7])))\s*$; 1000 to 2027

Output cells (48)

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

Output cells for schedule513
CellTypes
scheduleThe Filemark schedule identifier for this result.string
cra_form_refThe CRA form this result belongs to.string
statusThe computed branch discriminator.string
readyWhether the agreement carries no error-severity finding and can be released.boolean
provisionalWhether an error-severity finding holds this result short of release.boolean
warnings[].boxThe printed box this finding is about, or null where it is about the schedule as a whole.null | string
warnings[].rowThe printed grid row this finding is about, or null where it is not about a row.integer | null
warnings[].fieldThe member cell this finding is about, or null where it is not about one. A closed vocabulary: the engine states it as a constant beside the identity rather than composing the two into `code`.null | string
warnings[].slotThe zero-based position within a repeated member cell (column 400 carries one amount per allocation), or null where the cell is not repeated.integer | null
warnings[].codeThe finding's own identifier.string
warnings[].findingCodeThe registered filing-disposition identity this finding is dispositioned under; equal to `code` unless the emit site states a shared one.string
warnings[].severityerror holds the agreement, warning discloses it, info records an enacted result that is not a defect.string
warnings[].messagestring
warnings[].subsectionThe Ontario Taxation Act, 2007 subsection this finding rests on.string
warnings[].authorityThe same subsection, fully cited.string
warnings[].gate_idThe T4012 gate whose printed CRA face text authorises this finding.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[].notesstring
warnings[].sectionstring
warnings[].taxYearinteger
line_410_total_allocatedBox 410. The total of the column 400 capital allowance each member is allocated for the tax year.null | number
group_capital_allowance_capThe footnote * ceiling on line 410: $10 million plus the four tiered slices of subsection 63(10) paragraphs 2 to 5, measured on the group's aggregate taxable capital employed in Canada.null | number
group_taxable_capital_employed_in_canadaFootnote **. The sum of every member's taxable capital employed in Canada, being each one's Schedule 512 line 190 or line 290, whichever applies.number
unallocated_group_capacityThe part of the subsection 63(10) ceiling the agreement has not allocated.number
members[].rowThe printed grid row number, from 1.integer
members[].name_200Box 200. Name of this member of the related group; null when the row did not state one.null | string
members[].business_number_300Box 300. This member's Business Number, or "NR" when it is not registered; null when the row did not state one.null | string
members[].taxable_capital_employed_in_canadaFootnote **. This member's Schedule 512 line 190 or line 290 amount, as stated on the row.null | number
members[].allocations_400[]number
members[].capital_allowance_s63_12This member's capital allowance under subsection 63(12): the LEAST amount allocated to it, never the sum and never the latest. This is the amount the printed column 400 cell carries.null | number
members[].s512_line_330The same subsection 63(12) amount, addressed by the box it is entered at on this member's OWN Schedule 512 (Part 4 line 330, "the amount from line 400 on Schedule 513"). It is a cross-schedule feed, not a second Schedule 513 value: the Schedule 513 face prints this amount once, in column 400.null | number
s512_receiver_boxThe Schedule 512 box each member's capital allowance is entered at on that member's own return. Schedule 512 Part 4 line 330 reads "the amount from line 400 on Schedule 513".string
computed.line_410Box 410, as the form graph consumes it.number
audit.line_410string
audit.group_capital_allowance_capstring
audit.group_taxable_capital_employed_in_canadastring
audit.tiersEach subsection 63(8) tier citation and the amount it contributed to the group ceiling.string
fired_gatesEvery T4012 gate this build evaluated, keyed by gate identifier, each carrying the verbatim CRA face text it was authored from.object
computedEmpty on this branch: no printed box value is published from a held agreement.object
auditEmpty on this branch: there is no decimal trail behind a box that was not computed.object
Filemark | schedule513 cells