schedule55

T2 Corporation Income Tax Return

Kind: batch
Supported tax years: 2006 and later
Strict profile: s55_2024_ccpc_excess_eligible_dividend_target_value_v1
Payload schema version: 0.5.0
Dependencies (run automatically): dividend_pool_status, schedule3, schedule53, schedule54

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": [
    "schedule55"
  ],
  "inputs": {
    "taxYear": 2025,
    "fiscalStart": "2025-01-01",
    "fiscalEnd": "2025-12-31",
    "daysInYear": 365,
    "t2Jacket": {
      "identification": {
        "isResidentOfCanada": true,
        "typeOfCorporation": "1"
      },
      "additionalInfo": {
        "isDepositInsuranceCorporation": false,
        "isCreditUnion": false,
        "substantiveCCPCAnytime": false,
        "section89_11ElectionInForceForTaxYear": false
      },
      "applicability": {
        "gripChangeOrEligDiv": true,
        "taxableDividendsPaid": true
      }
    },
    "workpapers": [
      {
        "id": "wp-dividends",
        "templateId": "dividends",
        "adjustmentStatus": "ok",
        "schedule3CoverageReview": {
          "schemaVersion": 1,
          "reviewed": true,
          "partIVLossClaimConclusion": "none_claimed",
          "part4ExclusionConclusion": "none_applicable",
          "reviewedAt": "2026-08-10T00:00:00Z"
        },
        "rows": [
          {
            "payerName": "Cedar Ridge Manufacturing Inc.",
            "direction": "Paid",
            "dividendType": "Eligible",
            "dividendSource": "Canadian taxable",
            "isConnected": "No",
            "isTaxablePreferredShare": false,
            "date": "2025-08-10",
            "amountCY": 100000,
            "designatedInWritingAtPaymentTime": true,
            "designationDate": "2025-08-10"
          }
        ]
      }
    ],
    "schedule53": {
      "line100GripOpening": 0,
      "line110TaxableIncome": 111111.11,
      "line130LesserSbdNumerator": 0,
      "line140LesserAiiTaxableIncome": 0,
      "line200EligibleDividendsReceived": 0,
      "line210Section113Dividends": 0,
      "line300EligibleDivsPaidPriorYear": 0,
      "line310ExcessiveEEDPriorYear": 0
    },
    "schedule55": {
      "partRouting": "part1_ccpc_dic",
      "line100TotalTaxableDividendsPaid": 100000,
      "line150TotalEligibleDividendsPaid": 100000,
      "line160GripEndOfYear": 80000
    }
  }
}

Input cells (54)

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 schedule55
Cell	Types	Required
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
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
schedule53.line100GripOpening	integer	strict
schedule53.line110TaxableIncome	number	strict
schedule53.line130LesserSbdNumerator	integer	strict
schedule53.line140LesserAiiTaxableIncome	integer	strict
schedule53.line200EligibleDividendsReceived	integer	strict
schedule53.line210Section113Dividends	integer	strict
schedule53.line300EligibleDivsPaidPriorYear	integer	strict
schedule53.line310ExcessiveEEDPriorYear	integer	strict
schedule55	object
schedule55.allShareholdersTaxExemptTrue iff every dividend-recipient shareholder is a Part-I-tax-exempt person. This can waive shareholder concurrence under s.185.1(4) only when the election is within 30 months of every original dividend.	boolean \| null
schedule55.amountCTotalEEDDAmount C — Total excessive eligible dividend designations from S54 amount A. The engine auto-fills this from the S54 batch result (`amount_a_para_b_only`, the para-(b) portion of S54 amount A); a present S54 result is authoritative. This direct field is retained only for standalone/direct-call compatibility when S54 is absent; it cannot replace a triggered required S54 or satisfy filing readiness.	null \| number
schedule55.electionAllocationToOriginalDividendsConfirmedPractitioner confirmation that the aggregate election amount has been allocated to the original eligible dividend(s) and the allocation is supported in the election workpapers.	boolean \| null
schedule55.electionFiledWithin90DaysOfAssessmentPractitioner confirmation that the s.185.1(2) election was filed within 90 days after the Part III.1 tax assessment was sent. Required for any non-zero election amount on line 180 or line 280.	boolean \| null
schedule55.electionShareholderConcurrenceObtainedTrue iff the corporation and the shareholder population required by s.185.1(3) have concurred. The required population depends on whether the election is within 30 months; after 30 months every recipient shareholder must concur. Required for any non-zero election unless the narrow s.185.1(4) waiver is available.	boolean \| null
schedule55.electionWithin30MonthsOfOriginalDividendPractitioner confirmation whether the election was made within 30 months after every original eligible dividend to which it is allocated. This timing determines the applicable s.185.1(3) concurrence population and whether the s.185.1(4) tax-exempt waiver can be used.	boolean \| null
schedule55.line100TotalTaxableDividendsPaidLine 100 — Total taxable dividends paid in the tax year (informational, not used in EEDD math). S55 owns this all-dividend filing total. The currently modelled S3 line 460 is only a bounded prefill/reconciliation source because taxable-dividend S3 Part 4 lines 530/540 are not yet captured from inputs (the current S3 projection emits zero placeholders).	null \| number \| string	strict
schedule55.line150TotalEligibleDividendsPaidLine 150 — Total eligible dividends paid in the tax year, including any paragraph-(c) dividend. S55 owns the filing total; modelled S3 line 465 is only a bounded prefill/reconciliation source.	null \| number	strict
schedule55.line160GripEndOfYearLine 160 — GRIP at end of tax year (S53 line 590). Per the form's parenthetical, if S53 line 590 is negative, enter "0" here; the engine applies the floor automatically. This direct field is retained only for standalone/direct-call compatibility when S53 is absent; it cannot replace a triggered required S53 or satisfy filing readiness.	null \| number	strict
schedule55.line180Part1ElectionUnder185_1_2Line 180 — EEDD elected under s.185.1(2) to be treated as ordinary (non-eligible) dividend. Capped at amount A; the engine clamps any over-election to A and warns.	null \| number
schedule55.line200TotalTaxableDividendsPaidLine 200 — Total taxable dividends paid in tax year (informational). Same provenance as line 100 but for non-CCPC/non-DIC corps.	null \| number
schedule55.line280Part2ElectionUnder185_1_2Line 280 — EEDD elected under s.185.1(2) (Part 2 election). Capped at amount C; the engine clamps any over-election to C and warns.	null \| number
schedule55.paragraphCAntiAvoidanceAppliesPara (c) anti-avoidance applies — the eligible dividend was paid in a transaction (or series) one of whose main purposes was to artificially maintain or increase GRIP, or artificially maintain or decrease LRIP. When true, the form's Parts 1/2 calculations do NOT apply; Part III.1 tax = 30% × the full eligible dividend amount (s.185.1(1)(a) 20% + s.185.1(1)(b) additional 10%). A present S54 result supplies the canonical para-(c) row-ledger amount; this flag is standalone/direct-call compatibility only when S54 is absent and cannot satisfy a triggered required companion.	boolean \| null
schedule55.paragraphCEEDDAmountPara (c) full EEDD amount. A present S54 result's `paragraph_c_amount` is authoritative. This direct field is retained only for standalone/direct-call compatibility when S54 is absent; it cannot replace a triggered required S54 or satisfy filing readiness.	null \| number
schedule55.partRoutingLegacy compatibility routing. The normal Hub does not let this field select a part: the server resolves the current-year GRIP/LRIP regime from the canonical T2 jacket status and returns `partRouting` on the Schedule 55 computation result.	null \| string	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.applicability.gripChangeOrEligDivT2 jacket applicability answer: the general rate income pool (ITA s.89(1)) changed in the year or an eligible dividend was paid or received, so Schedule 53 applies.	boolean	strict
t2Jacket.applicability.taxableDividendsPaidT2 jacket applicability answer: the corporation paid taxable dividends in the taxation year.	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
t2Jacket.identification.typeOfCorporation	string	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
workpapers[].adjustmentStatus	string	strict
workpapers[].id	string	strict
workpapers[].rows[].amountCY	integer	strict
workpapers[].rows[].date	string	strict
workpapers[].rows[].designatedInWritingAtPaymentTime	boolean	strict
workpapers[].rows[].designationDate	string	strict
workpapers[].rows[].direction	string	strict
workpapers[].rows[].dividendSource	string	strict
workpapers[].rows[].dividendType	string	strict
workpapers[].rows[].isConnected	string	strict
workpapers[].rows[].isTaxablePreferredShare	boolean	strict
workpapers[].rows[].payerName	string	strict
workpapers[].schedule3CoverageReview.part4ExclusionConclusion	string	strict
workpapers[].schedule3CoverageReview.partIVLossClaimConclusion	string	strict
workpapers[].schedule3CoverageReview.reviewed	boolean	strict
workpapers[].schedule3CoverageReview.reviewedAt	string	strict
workpapers[].schedule3CoverageReview.schemaVersion	integer	strict
workpapers[].templateId	string	strict

Strict profile accepted values (32 of 54 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 schedule55
Cell	Accepted values
daysInYear	1 to 1000000000000000
fiscalEnd	date (YYYY-MM-DD); 10 to 10 characters
fiscalStart	date (YYYY-MM-DD); 10 to 10 characters
schedule53.line100GripOpening	-1000000000000000 to 1000000000000000
schedule53.line110TaxableIncome	-1000000000000000 to 1000000000000000
schedule53.line130LesserSbdNumerator	-1000000000000000 to 1000000000000000
schedule53.line140LesserAiiTaxableIncome	-1000000000000000 to 1000000000000000
schedule53.line200EligibleDividendsReceived	-1000000000000000 to 1000000000000000
schedule53.line210Section113Dividends	-1000000000000000 to 1000000000000000
schedule53.line300EligibleDivsPaidPriorYear	-1000000000000000 to 1000000000000000
schedule53.line310ExcessiveEEDPriorYear	-1000000000000000 to 1000000000000000
schedule55.line100TotalTaxableDividendsPaid	-1000000000000000 to 1000000000000000; 0 to 20000 characters
schedule55.line150TotalEligibleDividendsPaid	-1000000000000000 to 1000000000000000
schedule55.line160GripEndOfYear	-1000000000000000 to 1000000000000000
schedule55.partRouting	one of "part1_ccpc_dic", "part2_other", null
t2Jacket.identification.typeOfCorporation	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
workpapers[].adjustmentStatus	0 to 20000 characters
workpapers[].id	0 to 20000 characters
workpapers[].rows[].amountCY	-1000000000000000 to 1000000000000000
workpapers[].rows[].date	date (YYYY-MM-DD); 10 to 10 characters
workpapers[].rows[].designationDate	date (YYYY-MM-DD); 10 to 10 characters
workpapers[].rows[].direction	0 to 20000 characters
workpapers[].rows[].dividendSource	0 to 20000 characters
workpapers[].rows[].dividendType	0 to 20000 characters
workpapers[].rows[].isConnected	0 to 20000 characters
workpapers[].rows[].payerName	0 to 20000 characters
workpapers[].schedule3CoverageReview.part4ExclusionConclusion	0 to 20000 characters
workpapers[].schedule3CoverageReview.partIVLossClaimConclusion	0 to 20000 characters
workpapers[].schedule3CoverageReview.reviewedAt	date-time; 0 to 20000 characters
workpapers[].schedule3CoverageReview.schemaVersion	-1000000000000000 to 1000000000000000
workpapers[].templateId	0 to 20000 characters

Output cells (53)

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

Output cells for schedule55
Cell	Types
additionalParagraphCTax	number
amountC	number
filingOperands.electionAmount	null \| number
filingOperands.partRoutingWhich Part the filing operands route to, or null when routing is not established. Shape only; the label domain belongs to the engine.	null \| string
filingOperands.postElectionEedd	null \| number
filingOperands.stateWhether the filing operands are usable. Shape only; the label domain belongs to the engine.	string
fired_gates	object
form.amount_C	number
form.formWarnings	array
form.line_100	number
form.line_150	number
form.line_160	number
form.line_180	number
form.line_190	number
form.line_200	number
form.line_280	number
form.line_290	number
form.subtotal_A	number
form.subtotal_B	number
form.subtotal_D	number
line_100	number
line_150	number
line_160	number
line_180	number
line_190	number
line_200	number
line_280	number
line_290	number
missing_required[]	string
ordinaryPart1Eedd	number
paragraphCApplies	boolean
paragraphCEEDDAmount	number
partRouting	string
provisional	boolean
ready	boolean
subtotalA	number
subtotalB	number
subtotalD	number
totalPartIii1Tax	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[].code	string
warnings[].gate_id	string
warnings[].message	string
warnings[].severity	string