schedule53

T2 Corporation Income Tax Return

Kind: batch
Supported tax years: 2019 and later
Strict profile: s53_single_grip_profile_target_value_v1
Payload schema version: 0.8.0
Dependencies (run automatically): dividend_pool_status, division_c, sbd, schedule24, schedule3, schedule4, schedule7

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": [
    "schedule53"
  ],
  "inputs": {
    "taxYear": 2025,
    "fiscalStart": "2025-01-01",
    "fiscalEnd": "2025-12-31",
    "corpType": "1",
    "t2Jacket": {
      "identification": {
        "isResidentOfCanada": true
      },
      "additionalInfo": {
        "isDepositInsuranceCorporation": false,
        "isCreditUnion": false,
        "substantiveCCPCAnytime": false,
        "section89_11ElectionInForceForTaxYear": false
      },
      "filingStatus": {
        "firstYearAfterIncorporation": false,
        "firstYearAfterAmalgamation": false
      }
    },
    "accounts": [
      {
        "id": "revenue",
        "accountCode": "4000",
        "accountName": "Cedar Ridge active business revenue",
        "accountType": "revenue",
        "currentYearBalance": -100000,
        "userStatus": "default",
        "reviewStatus": "default",
        "classification": {
          "schedule1Relevant": false,
          "incomeType": "active",
          "foreignSource": false
        }
      }
    ],
    "incomeStatementFlags": {
      "revenue": true
    },
    "specifiedCorporateIncomeReviewed": true,
    "supplementalLinesReviewed": true,
    "specifiedPartnershipIncomeApplies": false,
    "specifiedInvestmentBusinessIncome": 0,
    "lifeInsurancePolicyIncome": 0,
    "schedule53": {
      "line100GripOpening": 0,
      "line130LesserSbdNumerator": 40000,
      "line210Section113Dividends": 0,
      "line300EligibleDivsPaidPriorYear": 0,
      "line310ExcessiveEEDPriorYear": 0,
      "line140LesserAiiTaxableIncome": 0
    },
    "daysInYear": 365
  }
}

Input cells (75)

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 schedule53
Cell	Types	Required
accounts[].accountCode	string	strict
accounts[].accountName	string	strict
accounts[].accountType	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
accounts[].reviewStatus	string	strict
accounts[].userStatus	string	strict
corpType	string	strict
daysInYearInclusive day count for the canonical fiscalStart/fiscalEnd period required by the settled Part I dependency closure.	integer	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.	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.	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
lifeInsurancePolicyIncomeTXE-319: ITA s.125(7)(c)(ii), in the 'adjusted aggregate investment income' definition, includes amounts in respect of a life insurance policy that are included in income; the engine reads the amount as an explicit off-form statutory fact. Zero pins this witness's branch.	integer	strict
schedule53.isBecomingCcpcTrue iff corp is BECOMING a CCPC this year (s.89(4)); forces 300/310 = 0.	boolean \| null
schedule53.line100GripOpeningLine 100 — Opening GRIP carryforward from prior-year line 590.	null \| number	strict
schedule53.line110TaxableIncomeLine 110 — Taxable income for the year (DICs enter 0).	null \| number
schedule53.line130LesserSbdNumeratorLine 130 — Lesser of T2 lines 400/405/410/428.	null \| number	strict
schedule53.line140LesserAiiTaxableIncomeSchedule 53 line 140: for a CCPC, the lesser of aggregate investment income (T2 line 440) and taxable income. A ready Schedule 7 is the canonical producer and GOVERNS this figure; the explicit amount is the only other proof, and without either the engine holds line 140 rather than reading the blank as nil. This witness earns only active business income, so its answer is 0.	null \| number
schedule53.line200EligibleDividendsReceivedLine 200 — Eligible dividends received in tax year (Cdn-source).	null \| number
schedule53.line210Section113DividendsLine 210 — Exact ITA s.89(1) variable-E foreign-affiliate amount.	null \| number	strict
schedule53.line300EligibleDivsPaidPriorYearLine 300 — Final prior-year eligible dividends paid after any valid s.185.1(2) election. Source from the finalized prior Schedule 55 line 150/election record; Schedule 3 line 465 is partial-scope only.	null \| number	strict
schedule53.line310ExcessiveEEDPriorYearLine 310 — Final prior-year excessive eligible dividend designations remaining after any valid s.185.1(2) election. Paragraph-(c) EEDD is not electable.	null \| number	strict
schedule53.part2Rows	array
schedule53.part2Rows[].a_taxableIncomeBeforeA — Taxable income BEFORE SFTC.	null \| number
schedule53.part2Rows[].b_sbdBeforeB — Lesser of T2 400/405/410/428 BEFORE SFTC.	null \| number
schedule53.part2Rows[].c_aiiBeforeC — AII (T2 line 440) BEFORE SFTC.	null \| number
schedule53.part2Rows[].f_taxableIncomeAfterF — Taxable income AFTER SFTC.	null \| number
schedule53.part2Rows[].g_sbdAfterG — Lesser of T2 400/405/410/428 AFTER SFTC.	null \| number
schedule53.part2Rows[].h_aiiAfterH — AII (T2 line 440) AFTER SFTC.	null \| number
schedule53.part2Rows[].priorYearIndexWhich prior tax year this row covers.	integer
schedule53.part3Rows	array
schedule53.part3Rows[].a4_predecessorGripA4 — Predecessor GRIP at end of its last tax year.	null \| number
schedule53.part3Rows[].assetsReceivedTaxationYearEndISO YYYY-MM-DD end of the PARENT's taxation year during which it received the subsidiary's assets on the wind-up. ITA 89(6) includes the addition in the parent's GRIP "at the end of its taxation year that immediately follows the taxation year during which it receives the assets of the subsidiary", so the receipt year is what places the inclusion; the return's own year end cannot stand in for it. Required on a `wind_up` row and ignored on an `amalgamation` row. Left blank the engine derives it from the provenance-bearing Schedule 24 wind-up evidence and blocks when that evidence is absent — it…	null \| string
schedule53.part3Rows[].b4_eligibleDivsPaidB4 — Eligible dividends paid by predecessor in its last tax year.	null \| number
schedule53.part3Rows[].businessNumber	string
schedule53.part3Rows[].c4_excessiveEEDC4 — Excessive eligible dividend designations made by predecessor.	null \| number
schedule53.part3Rows[].corpName	string
schedule53.part3Rows[].operation"amalgamation" feeds line 230; "wind_up" feeds line 240.	string
schedule53.part4Rows	array
schedule53.part4Rows[].a5_costOfPropertyA5 — Cost amount of all property immediately before end of last TY.	null \| number
schedule53.part4Rows[].assetsReceivedTaxationYearEndISO YYYY-MM-DD end of the PARENT's taxation year during which it received the subsidiary's assets on the wind-up — the same ITA 89(6) timing fact Part 3 carries, on the non-CCPC subsidiary branch. Required on a `post_wind_up` row and ignored on the other two situations. Left blank the engine derives it from the Schedule 24 wind-up evidence and blocks when that evidence is absent. Optional in the shape for the same reason as the Part 3 twin.	null \| string
schedule53.part4Rows[].b5_moneyOnHandB5 — Corporation's money on hand immediately before end of last TY.	null \| number
schedule53.part4Rows[].businessNumber	string
schedule53.part4Rows[].c5_nonCapitalLosses	null \| number
schedule53.part4Rows[].corpName	string
schedule53.part4Rows[].d5_netCapitalLosses	null \| number
schedule53.part4Rows[].e5_farmLosses	null \| number
schedule53.part4Rows[].f5_restrictedFarmLosses	null \| number
schedule53.part4Rows[].g5_limitedPartnershipLosses	null \| number
schedule53.part4Rows[].i5_actualNonCapitalLosses	null \| number
schedule53.part4Rows[].j5_actualNetCapitalLosses	null \| number
schedule53.part4Rows[].k5_actualFarmLosses	null \| number
schedule53.part4Rows[].l5_actualRestrictedFarmLosses	null \| number
schedule53.part4Rows[].m5_actualLimitedPartnershipLosses	null \| number
schedule53.part4Rows[].q5_debts	null \| number
schedule53.part4Rows[].r5_paidUpCapital	null \| number
schedule53.part4Rows[].s5_reserves	null \| number
schedule53.part4Rows[].situation"becoming_ccpc" feeds line 220 (s.89(4)); "post_amalgamation" feeds line 230 (s.87(1) / s.89(5)); "post_wind_up" feeds line 240 (s.88(1) / s.89(6)).	string
schedule53.part4Rows[].t5_cdaBalance	null \| number
schedule53.part4Rows[].u5_lripBalance	null \| number
specifiedCorporateIncomeReviewedConfirms the Schedule 7 Part 7 review of ITA s.125(7) specified corporate income; until true the engine caps specified corporate income at nil and line 615 stays out of SBD-eligible income.	boolean	strict
specifiedInvestmentBusinessIncomeTotal income for the year from a specified investment business carried on in Canada, the ITA s.125(7) 'income of the corporation for the year from an active business' paragraph (a) carve-out the sweep made an explicit operand. Zero pins this witness's branch: no specified investment business income.	integer	strict
specifiedPartnershipIncomeAppliesWhether ITA s.125(7) specified partnership income applies for the year; true requires the Schedule 7 Parts 4 and 5 partnership packets.	boolean	strict
supplementalLinesReviewedConfirms Schedule 7 lines 042, 052, 072, 720, 725, 735, 741, 029, 059, 530 and 540 were reviewed and every applicable amount entered; AII, FII, AAII and SBD-eligible income are held at zero until confirmed.	boolean	strict
t2Jacket.additionalInfo.isCreditUnionThe corporation is a credit union; a legal-status fact the GRIP and LRIP dividend-pool resolution requires beyond the T2 corporation-type code.	boolean	strict
t2Jacket.additionalInfo.isDepositInsuranceCorporationThe corporation is a deposit insurance corporation; a legal-status fact the GRIP and LRIP dividend-pool resolution requires beyond the T2 corporation-type code.	boolean	strict
t2Jacket.additionalInfo.section89_11ElectionInForceForTaxYearAn ITA s.89(11) election not to be treated as a CCPC is in force for the taxation year; the continuing election state, distinct from the box 266 and 267 filing events.	boolean	strict
t2Jacket.additionalInfo.substantiveCCPCAnytimeT2 box 290: the corporation was a substantive CCPC (ITA s.248(1)) at any time in the taxation year; routes the general rate reduction worksheet and the dividend-pool regime.	boolean	strict
t2Jacket.filingStatus.firstYearAfterAmalgamation	boolean	strict
t2Jacket.filingStatus.firstYearAfterIncorporation	boolean	strict
t2Jacket.identification.isResidentOfCanadaT2 box 080: the corporation was resident in Canada in the taxation year. A no answer requires the box 081 country of residence.	boolean	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 (23 of 75 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 schedule53
Cell	Accepted values
accounts[].accountCode	0 to 20000 characters
accounts[].accountName	0 to 20000 characters
accounts[].accountType	0 to 20000 characters
accounts[].classification.incomeType	0 to 20000 characters
accounts[].currentYearBalance	-1000000000000000 to 1000000000000000
accounts[].id	0 to 20000 characters
accounts[].reviewStatus	0 to 20000 characters
accounts[].userStatus	0 to 20000 characters
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
lifeInsurancePolicyIncome	-1000000000000000 to 1000000000000000
schedule53.line100GripOpening	-1000000000000000 to 1000000000000000
schedule53.line130LesserSbdNumerator	-1000000000000000 to 1000000000000000
schedule53.line140LesserAiiTaxableIncome	-1000000000000000 to 1000000000000000
schedule53.line210Section113Dividends	-1000000000000000 to 1000000000000000
schedule53.line300EligibleDivsPaidPriorYear	-1000000000000000 to 1000000000000000
schedule53.line310ExcessiveEEDPriorYear	-1000000000000000 to 1000000000000000
schedule53.part3Rows[].operation	one of "amalgamation", "wind_up"
schedule53.part4Rows[].situation	one of "becoming_ccpc", "post_amalgamation", "post_wind_up"
specifiedInvestmentBusinessIncome	-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 (89)

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

Output cells for schedule53
Cell	Types
fired_gates	object
form.formWarnings	array
form.line_100	number
form.line_110	number
form.line_130	number
form.line_140	number
form.line_150	number
form.line_190	number
form.line_200	number
form.line_210	number
form.line_220	number
form.line_230	number
form.line_240	number
form.line_290	number
form.line_300	number
form.line_310	number
form.line_490	number
form.line_500	number
form.line_520	number
form.line_540	number
form.line_560	number
form.line_590	array \| boolean \| null \| number \| object \| string
form.part2Table[].a	number
form.part2Table[].b	number
form.part2Table[].c	number
form.part2Table[].d	number
form.part2Table[].d2	number
form.part2Table[].e	number
form.part2Table[].e2	number
form.part2Table[].f	number
form.part2Table[].g	number
form.part2Table[].h	number
form.part2Table[].i	number
form.part2Table[].i2	number
form.part2Table[].j	number
form.part2Table[].j2	number
form.part2Table[].k	number
form.part2Table[].year	integer
form.part3Table	array
form.part4Table	array
form.subtotal_A	number
form.subtotal_B	number
form.subtotal_C	number
form.subtotal_D	number
line_100	number
line_110	number
line_130	number
line_140	number
line_150	number
line_190	number
line_200	number
line_210	number
line_220	number
line_230	number
line_240	number
line_290	number
line_300	number
line_310	number
line_490	number
line_500	number
line_520	number
line_540	number
line_560	number
line_590	array \| boolean \| null \| number \| object \| string
missing_required[]	string
part2Rows	array
part3Rows	array
part4Rows	array
poolBalanceChanged	boolean
provisional	boolean
ready	boolean
subtotalA	number
subtotalB	number
subtotalC	number
subtotalD	number
warnings[].box	null \| 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
line_590_withheldPresent only when the closing balance was withheld, and then always true.	boolean