schedule568

Ontario Business-Research Institute Tax Credit

Kind
batch
Program
T2 Corporation Income Tax Return
Supported tax years
2009 and later
Strict profile
schedule568_v1
Payload schema version
0.5.0
Dependencies (run automatically)
t661

Example request

Send this body to POST /api/v1/computations/batch. This example works with or without payloadContract.

{
  "compute": [
    "schedule568"
  ],
  "inputs": {
    "fiscalEnd": "2025-12-31",
    "fiscalStart": "2025-01-01",
    "t661": {
      "corporationName": "Toronto Research Inc.",
      "businessNumber": "123456782RC0001",
      "methodElected": "proxy",
      "line100FinancialContactPerson": "Jordan Lee",
      "line105FinancialContactTelephone": "416-555-0142",
      "line115TechnicalContactPerson": "Sam Patel",
      "line120TechnicalContactTelephone": "416-555-0187 ext. 12",
      "line165AuthorizedSigningOfficerName": "Jordan Lee",
      "line300SalariesDirectlyEngaged": 100000,
      "line305SalariesSpecified": 0,
      "sredSpecifiedEmployeeBonusOrProfitRemuneration": 0,
      "line307SalariesNAL": 0,
      "line309SalariesSpecifiedOutsideCanada": 0,
      "line310PriorUnpaidSalariesPaidThisYear": 0,
      "line315CurrentYearUnpaidSalaries": 0,
      "line320MaterialsConsumed": 0,
      "line325MaterialsTransformed": 0,
      "line340ContractPaymentsAL": 0,
      "line345ContractPaymentsNAL": 0,
      "line370ThirdPartyPayments": 625000,
      "line350LeaseCostsAllOrSubstantiallyAll": 0,
      "line355LeaseCostsPrimarily": 0,
      "line360OverheadTraditional": 0,
      "line502ProxyAmount": 55000,
      "proxySalaryBase": 100000,
      "sredProxySalaryBaseExclusionsReg2900_9": 0,
      "line390CapitalExpenditures": 0,
      "line558QSECapitalIsBuildingOrBuildingLeasehold": false,
      "line429ProvincialGovernmentAssistance": 0,
      "line429ProvincialGovernmentAssistanceRelatingToCurrent": 0,
      "line429ProvincialGovernmentAssistanceRelatingToCapital": 0,
      "line431OtherGovernmentAssistance": 0,
      "line431OtherGovernmentAssistanceRelatingToCurrent": 0,
      "line431OtherGovernmentAssistanceRelatingToCapital": 0,
      "line432NonGovernmentAssistance": 0,
      "line432NonGovernmentAssistanceRelatingToCurrent": 0,
      "line432NonGovernmentAssistanceRelatingToCapital": 0,
      "contractPaymentsReceivedForQualifiedExpenditures": 0,
      "contractPaymentsReceivedForQualifiedExpendituresRelatingToCurrent": 0,
      "contractPaymentsReceivedForQualifiedExpendituresRelatingToCapital": 0,
      "line435PriorYearItcApplied": 0,
      "line440SaleCapitalAssetsAndOtherDeductions": 0,
      "line445AssistanceRepayments": 0,
      "line450OpeningPool": 0,
      "line452PoolTransferOnAmalgamationOrWindUp": 0,
      "line453PriorYearItcRecaptured": 0,
      "line460DeductionClaimed": null,
      "line560RepaymentsAssistanceContractPayments": 0,
      "line460ClaimFullPool": true,
      "sredSpecifiedEmployeeCapApplied": true,
      "sredNalSupplierPurchasesDisclosed": false,
      "sredUnpaidRemunerationReviewed": true,
      "sredItcUnpaidAmountsReviewed": true,
      "sredExemptIncomeExclusionReviewed": true,
      "sredCurrentExpendituresRelatedToExemptIncome": 0,
      "sredCapitalExpendituresRelatedToExemptIncome": 0,
      "sredProxyOverallCapAmount": 300000,
      "sredPrescribedInformationComplete": true,
      "sredFilingDueDate": "2026-06-30",
      "sredPrescribedFormFiledDate": "2026-06-30",
      "sredExpendituresIncludedInBookIncome": 725000,
      "sredContractPayeeRows": [
        {
          "payeeId": "uoft",
          "payeeName": "University of Toronto",
          "paymentLine": "370",
          "amount": 625000,
          "payeeResidentInCanada": true,
          "payeeIsCanadianPartnership": false,
          "amountRelatesToBusinessThroughCanadianPe": false,
          "line370EligibilityBasis": "approved_entity",
          "line370RelatedToTaxpayerBusiness": true,
          "line370TaxpayerEntitledToExploitResults": true,
          "reg8201Facts": null
        }
      ],
      "provincialResearchAttribution": {
        "expenditureAllocations": [
          {
            "id": "salary",
            "sourceKey": "300",
            "sourceRecordId": "invoice-salary",
            "projectId": "eri-project",
            "evidenceReference": "synthetic-expenditure-ledger",
            "locationEvidenceReference": "synthetic-project-work-location-ledger",
            "recognitionDate": "2025-06-30",
            "location": "ON",
            "amount": 100000
          },
          {
            "id": "proxy",
            "sourceKey": "502",
            "sourceRecordId": "invoice-proxy",
            "projectId": "eri-project",
            "evidenceReference": "synthetic-expenditure-ledger",
            "locationEvidenceReference": "synthetic-project-work-location-ledger",
            "recognitionDate": "2025-06-30",
            "location": "ON",
            "amount": 55000
          },
          {
            "id": "payment-1",
            "sourceKey": "370:uoft",
            "sourceRecordId": "invoice-payment-1",
            "projectId": "eri-project",
            "evidenceReference": "synthetic-expenditure-ledger",
            "locationEvidenceReference": "synthetic-project-work-location-ledger",
            "recognitionDate": "2025-06-30",
            "location": "ON",
            "amount": 625000
          }
        ],
        "reductionAllocations": []
      },
      "ontarioBusinessResearchInstituteCredit": {
        "claim": true,
        "permanentEstablishmentInOntario": true,
        "exemptUnderPartIII": false,
        "associatedInTaxYear": false,
        "associatedInCalendarYear": false,
        "ontarioCreditsExcludedFromManualAssistanceConfirmed": true,
        "contracts": [
          {
            "id": "contract-1",
            "includedInClaim": true,
            "contactName": "Jordan Lee",
            "contactTelephone": "4165550142",
            "instituteName": "University of Toronto",
            "instituteCode": "001",
            "contractDate": "2023-03-01",
            "contractEvidenceReference": "signed-research-agreement",
            "requiresPre1997ContractResearch": false,
            "throughPartnership": false,
            "enteredContractWithInstitute": true,
            "instituteAgreesToPerformInOntario": true,
            "entitledToExploitResults": true,
            "paidByMoneyOrPrescribedPayment": true,
            "researchCarriedOnInOntarioByInstitute": true,
            "qualifiedFederalCategory": true,
            "forCanadianBusinessResearch": true,
            "paymentBasis": "corporation_money_payment",
            "federalPaymentCategory": "37(1)(a)(ii)",
            "instituteClass": "university_or_college",
            "instituteEvidenceReference": "cra-eri-register",
            "expenditureIds": [
              "payment-1"
            ],
            "connectedEmployeesReviewed": true,
            "connectedEmployees": [],
            "phaseIvClinicalExpenditure": 0,
            "contributionsReviewed": true,
            "contributions": [],
            "repaymentsReviewed": true,
            "repayments": [],
            "directPerformanceCost": 100000000,
            "directPerformanceCostEvidenceReference": "internal-cost-study",
            "connectionReviewed": true,
            "performingInstitutes": [],
            "connectedPeriods": []
          }
        ]
      }
    },
    "taxYear": 2025
  }
}

Input cells (2406)

Paths are relative to the request's inputs object. [] marks an array element.

Cells marked always require a non-null value in every request. Cells marked strict are required when you supply this target's payloadContract. See Run computations.

Unknown cells and JSON type mismatches return 400 with the affected cells in the error details.

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Strict profile accepted values (390 of 2406 cells)

These constraints apply when you supply this target's payloadContract. Cells marked pinned must equal the listed value. A pinned cell that is not required may be left out.

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Output cells (172)

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

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Filemark | schedule568 cells