schedule71

T2 Corporation Income Tax Return

Kind: batch
Supported tax years: 2011 and later
Strict profile: s71_2024_single_tier_worked_example_target_value_v1
Payload schema version: 0.11.0
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": [
    "schedule71"
  ],
  "inputs": {
    "schedule71": {
      "becameBankruptInYear": false,
      "corpTaxYearEnd": "2025-12-31",
      "corpTaxYearStart": "2025-01-01",
      "isMultiTierPartnership": false,
      "isProfessionalCorp": false,
      "multiTierAlignmentYear1Suspension": false,
      "partnershipIsForeignAffiliateSurrogate": false,
      "partnerships": [
        {
          "continuousMembershipSinceBeforeMarch22_2011": true,
          "corpSharePercentage": 50,
          "particularPeriodEnd": "2026-01-31",
          "particularPeriodStart": "2025-02-01",
          "partnershipBN": "123456782RZ0001",
          "partnershipFYEndInYear": "2025-01-31",
          "partnershipFYStartInYear": "2024-02-01",
          "partnershipName": "Cedar Ridge Operations LP",
          "significantInterestConfirmed": true,
          "var_A_share_of_income_and_tcg": 1000000,
          "var_A_tcg_component": 0,
          "var_B_acl_component": 0,
          "var_B_share_of_loss_and_acl": 0,
          "var_E_designated_qre": 0,
          "var_F_discretionary": 0,
          "corpEntitledToShareAtParticularPeriodEnd": true,
          "var_A_active_business_component": 1000000,
          "var_A_property_component": 0,
          "var_A_other_component": 0
        }
      ]
    },
    "taxYear": 2025
  }
}

Input cells (68)

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 schedule71
Cell	Types	Required
schedule71.becameBankruptInYears.34.2(7) carve-out: the corporation became bankrupt in the year, so neither the ASPA inclusion nor the s.34.2(3) new-partner designation applies.	boolean \| null	strict
schedule71.corpFilingDueDateYYYY-MM-DD override of the ITA 150(1)(a) filing-due date the engine derives (six months after the tax-year end, CRA day-of-month rule, rolled off a holiday). s.34.2(3) is available only where the particular period ends on or before that date.	null \| string
schedule71.corpTaxYearEnd	null \| string	strict
schedule71.corpTaxYearStartYYYY-MM-DD. Used for the variable-C / 3C day computations.	null \| string	strict
schedule71.isMultiTierPartnershipScope check: the partnership is itself a member of another partnership (s.102(2), s.249.1(1)(c)); multi-tier partnerships use Schedule 72, not Schedule 71.	boolean \| null	strict
schedule71.isProfessionalCorps.34.2(2) chapeau carve-out: a professional corporation accrues stub-period income under s.34.1 instead of the ASPA regime.	boolean \| null	strict
schedule71.multiTierAlignmentYear1Suspensions.34.2(9): ASPA is suspended for taxation years preceding the year that includes the end of the first aligned fiscal period.	boolean \| null	strict
schedule71.partnershipIsForeignAffiliateSurrogates.34.2(8) carve-out: s.34.2 does not apply in computing FAPI or foreign-affiliate surplus; the accrual flows through the surplus computation instead.	boolean \| null	strict
schedule71.partnerships	array
schedule71.partnerships[].actual_stub_period_accrual_s343Form 4K analogue — actual stub period accrual (s.34.3(1) A-side).	null \| number
schedule71.partnerships[].avg_daily_prescribed_rate_reg_4301_aForm 4S — average daily Reg 4301(a) rate (daily, NOT annualized). Engine blocks the shortfall with an error when missing.	null \| number
schedule71.partnerships[].avg_daily_prescribed_rate_reg_4301_a_sourceWhere a practitioner-entered amount 4S daily rate comes from, as free text. ITA s.34.3(1) variable D is determined by reference to the rate prescribed under Regulation 4301(a), so an entered rate is admissible only for a variable-C window no published quarter reaches, and then only with a named source. Blank or omitted leaves the rate unusable and blocks the shortfall.	null \| string
schedule71.partnerships[].base_year_aspa_inclusionBase-year ASPA inclusion under s.34.2(2) (s.34.3(1) B).	null \| number
schedule71.partnerships[].base_year_aspa_with_F_set_nilForm amount 4N — base-year ASPA recomputed with F = nil (s.34.3(1) A-side cap). When null the engine derives it as amount 4L + amount 4M per the form face, floored at zero.	null \| number
schedule71.partnerships[].base_year_var_F_discretionaryForm amount 4M — discretionary amount designated in the BASE year (base-year amount 2K). Carried forward automatically; supplied so amount 4N can be derived.	null \| number
schedule71.partnerships[].box_3A_designated_in_return_before_filing_due_date3A support — designated in return before filing-due date?	boolean \| null
schedule71.partnerships[].box_3A_discretionary_designationForm amount 3A — discretionary designation by the corp.	null \| number
schedule71.partnerships[].box_3B_corp_income_particular_periodForm amount 3B — corp income from particular period (excl s.112/113).	null \| number
schedule71.partnerships[].box_3C_day_ratioForm amount 3C — day-ratio override (auto from dates if null).	null \| number
schedule71.partnerships[].continuousMembershipSinceBeforeMarch22_2011s.34.2(13)(a) transitional condition: the corporation has been a member of the partnership continuously since before March 22, 2011; required for the qualifying transitional income reserve.	boolean \| null	strict
schedule71.partnerships[].corpBankruptOrDissolvedOtherThanS881	boolean \| null
schedule71.partnerships[].corpEntitledToShareAtParticularPeriodEndWhether, at the end of the year, the corporation is entitled to a share of the partnership's income, loss, taxable capital gain or allowable capital loss for the fiscal period — the ITA 34.2(2)(c) condition. Strict tri-state: true admits the row's ASPA, false applies the (2)(c) carveout and zeroes it, and an absent answer withholds the ASPA and blocks. The answer is a submitted practitioner fact and is not proof that the corporation was so entitled.	boolean \| null	strict
schedule71.partnerships[].corpNonResidentNoPE	boolean \| null
schedule71.partnerships[].corpSharePercentageBox 230 — corp share % at end of last FY (0-100).	null \| number	strict
schedule71.partnerships[].corpTaxExempt	boolean \| null
schedule71.partnerships[].corp_income_before_reserveCap (iii) — income before claiming the reserve.	null \| number
schedule71.partnerships[].days_base_year_end_to_ty_endForm 4Q — days from day-after-base-year-end to TY-end.	null \| number
schedule71.partnerships[].deemedContinuingPartnerUnderS342_14s.34.2(14) deemed-continuity exception for a successor partner.	boolean \| null
schedule71.partnerships[].eligibleAlignmentIncomeOne-time eligible alignment income (persists year-over-year).	null \| number
schedule71.partnerships[].firstQtiTaxationYearEndYearCalendar year in which the corporation's FIRST taxation year with qualifying transitional income ends. Selects s.34.2(1) paragraph (a) 2011, (b) 2012 or (c) 2013 outright; null derives it from qtiYearIndex.	null \| number
schedule71.partnerships[].firstTaxationYearS342_17AppliesEndYearITA 34.3(2)(b) — calendar year in which the corporation's first taxation year to which s.34.2(17) applies ends. Consulted only when this row carries QTI; ITA 34.2(16) fixes the historical year, so an absent answer blocks rather than assuming the condition is met.	null \| number
schedule71.partnerships[].firstYearAspaForQtiFirst-year ASPA component of the QTI base.	null \| number
schedule71.partnerships[].isNewCorpMemberInParticularPeriod	boolean \| null
schedule71.partnerships[].noFiscalPeriodEndedInYearTrue iff no FY ended in TY (AoC short year / amalgamation). Per CRA T.I. 2014-0539191E5 — row ASPA = 0.	boolean \| null
schedule71.partnerships[].particularPeriodEndParticular [stub] period end (FY ending after TY).	null \| string	strict
schedule71.partnerships[].particularPeriodStartBox 225 — particular [stub] period start (FY beginning in TY).	null \| string	strict
schedule71.partnerships[].partnershipBNBox 210 — full 15-character RZ partnership account.	null \| string	strict
schedule71.partnerships[].partnershipBusinessContinued	boolean \| null
schedule71.partnerships[].partnershipFYEndInYearBox 220 — partnership FY end (last FY ending in TY). YYYY-MM-DD.	null \| string	strict
schedule71.partnerships[].partnershipFYStartInYearPartnership FY START, used to derive variable D (box 255). There is no 365-day fallback: send this or `var_D_days_in_FYs_ending_in_year`, or the row is blocked.	null \| string	strict
schedule71.partnerships[].partnershipNameBox 200 — partnership's name.	null \| string	strict
schedule71.partnerships[].post_2012_s112_s113_dividend_deductionsCap (iii) — post-2012 s.112/s.113 dividend deductions.	null \| number
schedule71.partnerships[].qtiComputedUsingMaximumDeductionsS342_15Confirms the s.34.2(15) maximum-deductions premise for QTI.	boolean \| null
schedule71.partnerships[].qtiReserveClaimedRowBox 115 input — QTI reserve claimed (least-of-three capped).	null \| number
schedule71.partnerships[].qtiTcgComponentThe taxable-capital-gain component of this row's qualifying transitional income for the ITA 34.2(11)(b)(ii) reserve-character split. Enter 0 when the historical QTI contained no taxable capital gains; absence is unanswered when a reserve is claimed.	null \| number
schedule71.partnerships[].qtiYearIndex0 = alignment year, ..., 5+ = fully phased out. Ordinal only — the s.34.2(1) "specified percentage" is fixed by two CALENDAR years, so the engine resolves the paragraph from the corporation's TY-end year together with firstQtiTaxationYearEndYear (or this index). No paragraph reaches a particular year after 2017.	null \| number
schedule71.partnerships[].recentMembershipForReserveAvoidance	boolean \| null
schedule71.partnerships[].relatedPartyAggregatedSharePercentageRelated-party-aggregated share % for the significant-interest look-through (s.34.2(1)).	null \| number
schedule71.partnerships[].s342_16_17_qti_adjustment_amounts.34.2(16)/(17) post-filing adjustment (adds to cap (ii)).	null \| number
schedule71.partnerships[].significantInterestConfirmedPractitioner confirmation of the s.34.2(1) significant-interest test: the corporation, together with related or affiliated persons, holds more than 10 percent of the partnership's income entitlement.	boolean \| null	strict
schedule71.partnerships[].var_A_active_business_componentThe active-business share of this row's variable A character split. ITA 34.2(5)(a)(i) gives the adjusted stub period accrual the same character, in the same proportions, as the income the partnership allocated to the corporation — an allocation fact the corporation cannot infer. Send all three shares: an absent breakdown is UNKNOWN and blocks rather than filing the whole non-capital amount on T2 SCH 73 line 270.	integer \| null \| number
schedule71.partnerships[].var_A_includes_s112_s113_dividendsError-flag: A includes s.112/s.113 dividends (engine blocks).	boolean \| null
schedule71.partnerships[].var_A_other_componentThe other-income share of this row's variable A character split, on the same ITA 34.2(5)(a)(i) terms as the active-business share. Send all three: an absent breakdown is UNKNOWN and blocks rather than filing the whole non-capital amount on T2 SCH 73 line 270.	integer \| null \| number
schedule71.partnerships[].var_A_property_componentThe property-income share of this row's variable A character split, on the same ITA 34.2(5)(a)(i) terms as the active-business share. Send all three: an absent breakdown is UNKNOWN and blocks rather than filing the whole non-capital amount on T2 SCH 73 line 270.	integer \| null \| number
schedule71.partnerships[].var_A_share_of_income_and_tcgBox 240 — A: corp share of income + TCG for FYs ending in TY (excl s.112/113 dividends; form amounts 2A + 2D).	null \| number \| string	strict
schedule71.partnerships[].var_A_tcg_componentTCG component inside A (drives the s.34.2(5)(a) character split and the B-side ACL cap).	null \| number	strict
schedule71.partnerships[].var_B_acl_componentACL component inside B (engine caps it at TCG-in-A).	null \| number	strict
schedule71.partnerships[].var_B_includes_111_1_e_lp_lossesError-flag: B nets s.111(1)(e) LP-loss carryforwards (engine blocks per CRA T.I. 2018-0788161E5 — those go to Schedule 4).	boolean \| null
schedule71.partnerships[].var_B_share_of_loss_and_aclBox 245 — B: corp share of loss + ACL (form amounts 2B + 2E).	null \| number	strict
schedule71.partnerships[].var_C_days_in_bothBox 250 — C: days in both TY and stub period (auto from dates when null).	null \| number
schedule71.partnerships[].var_D_days_in_FYs_ending_in_yearBox 255 — D: days in partnership FYs ending in TY (auto from partnershipFYStartInYear when null). There is NO default: T2 SCH 71 (19) Note 2 verbatim allows more than 365 days, and a short fiscal period or a leap year changes the filed ASPA, so a row with neither this override nor partnershipFYStartInYear is BLOCKED.	null \| number
schedule71.partnerships[].var_E_designated_qreBox 260 — E: designated qualified resource expense (s.34.2(6)).	null \| number	strict
schedule71.partnerships[].var_E_max_deductibleE support — max deductible under s.66.1/66.2/66.21/66.4.	null \| number
schedule71.partnerships[].var_E_written_info_from_partnership_receivedE support — written info from partnership received before the filing-due date (s.34.2(6) requirement).	boolean \| null
schedule71.partnerships[].var_F_designated_in_base_yearTrigger: corp designated F (amount 2K) in the BASE year.	boolean \| null
schedule71.partnerships[].var_F_discretionaryBox 265 — F: discretionary designation (IRREVOCABLE, s.34.2(10)).	null \| number	strict
schedule71.wasOpenedFromDesignatedMemberFlowDisambiguation: opened from S7 "designated member" flow? Info advisory — s.125(7) concept, NOT s.34.2.	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 \| string	always

Strict profile accepted values (20 of 68 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 schedule71
Cell	Accepted values
schedule71.corpTaxYearEnd	0 to 20000 characters
schedule71.corpTaxYearStart	0 to 20000 characters
schedule71.partnerships[].corpSharePercentage	-1000000000000000 to 1000000000000000
schedule71.partnerships[].particularPeriodEnd	0 to 20000 characters
schedule71.partnerships[].particularPeriodStart	0 to 20000 characters
schedule71.partnerships[].partnershipBN	0 to 20000 characters
schedule71.partnerships[].partnershipFYEndInYear	0 to 20000 characters
schedule71.partnerships[].partnershipFYStartInYear	0 to 20000 characters
schedule71.partnerships[].partnershipName	0 to 20000 characters
schedule71.partnerships[].qtiTcgComponent	-1000000000000000 to 1000000000000000
schedule71.partnerships[].var_A_active_business_component	-1000000000000000 to 1000000000000000
schedule71.partnerships[].var_A_other_component	-1000000000000000 to 1000000000000000
schedule71.partnerships[].var_A_property_component	-1000000000000000 to 1000000000000000
schedule71.partnerships[].var_A_share_of_income_and_tcg	-1000000000000000 to 1000000000000000; 0 to 20000 characters
schedule71.partnerships[].var_A_tcg_component	-1000000000000000 to 1000000000000000
schedule71.partnerships[].var_B_acl_component	-1000000000000000 to 1000000000000000
schedule71.partnerships[].var_B_share_of_loss_and_acl	-1000000000000000 to 1000000000000000
schedule71.partnerships[].var_E_designated_qre	-1000000000000000 to 1000000000000000
schedule71.partnerships[].var_F_discretionary	-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 (95)

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

Output cells for schedule71
Cell	Types
becameBankruptInYearThe caller's answer to this scope question, echoed back. Null when the request does not state it; the unanswered question is named in `missing_required` rather than read as No.	boolean \| null
character_split.ordinary	number
character_split.tcg	number
character_split.activeBusiness	number
character_split.other	number
character_split.property	number
fired_gates	object
isMultiTierPartnershipThe caller's answer to this scope question, echoed back. Null when the request does not state it; the unanswered question is named in `missing_required` rather than read as No.	boolean \| null
isProfessionalCorpThe caller's answer to this scope question, echoed back. Null when the request does not state it; the unanswered question is named in `missing_required` rather than read as No.	boolean \| null
line_100	number
line_105	number
line_110	number
line_115	number
line_120	number
line_200Box 200, the partnership's name, taken from the first row. Null when the schedule has no partnership row to take it from, and null on a row whose own cell is unanswered; the unanswered cell is named in `missing_required`.	null \| string
line_210Box 210, the partnership's business number, taken from the first row. Null when the schedule has no partnership row to take it from, and null on a row whose own cell is unanswered; the unanswered cell is named in `missing_required`.	null \| string
line_220Box 220, the end of the last fiscal period ending in the year, taken from the first row. Null when the schedule has no partnership row to take it from, and null on a row whose own cell is unanswered; the unanswered cell is named in `missing_required`.	null \| string
line_225Box 225, the start of the particular period, taken from the first row. Null when the schedule has no partnership row to take it from, and null on a row whose own cell is unanswered; the unanswered cell is named in `missing_required`.	null \| string
line_230	number
line_240	number
line_245	number
line_250	integer
line_255	integer
line_260	number
line_265	number
line_270	number
missing_required[]	string
net_to_schedule_73	number
partnerships[]._shortfall_inner_b_nil_s343_3	number
partnerships[].amount_2I_gross_stub_for_s73_col1	number
partnerships[].amount_2J_qre_for_s73_col2	number
partnerships[].amount_2K_discretionary_for_s73_col3	number
partnerships[].amount_3E_new_member_for_s73_col6	number
partnerships[].amount_4T_shortfall_for_s73_col9	number
partnerships[].amount_4W_threshold_for_s73_col10	number
partnerships[].character_ordinary	number
partnerships[].character_tcg	number
partnerships[].income_shortfall_s343	number
partnerships[].line_200Box 200, the partnership's name on this row. Empty when the row does not state it; the unstated cell is named in `missing_required` rather than filled in.	string
partnerships[].line_210Box 210, the partnership's business number on this row. Empty when the row does not state it; the unstated cell is named in `missing_required` rather than filled in.	string
partnerships[].line_220	string
partnerships[].line_225Box 225, the start of the particular period on this row. Null when the row does not state it; the unanswered cell is named in `missing_required`.	null \| string
partnerships[].line_230	number
partnerships[].line_240	number
partnerships[].line_245	number
partnerships[].line_250	integer
partnerships[].line_255	integer
partnerships[].line_260	number
partnerships[].line_265	number
partnerships[].line_270	number
partnerships[].prior_year_aspa_reversal_s342_4	number
partnerships[].qti_reserve_addback_s342_12	number
partnerships[].qti_reserve_deduction_s342_11	number
partnerships[].reg_4301_a_rate_application.autoCalculated	boolean
partnerships[].reg_4301_a_rate_application.averageDailyRate	number
partnerships[].reg_4301_a_rate_application.status	string
partnerships[].character_active_business	number
partnerships[].character_breakdown_supplied	boolean
partnerships[].character_other	number
partnerships[].character_property	number
partnerships[].particular_period_endThe end of the particular period on this row, which Schedule 73 reads as its box 140. Null when the row does not state it.	null \| string
partnerships[].prior_year_aspa_reversal_tcg_s342_4	array \| boolean \| null \| number \| object \| string
partnerships[].qti_reserve_addback_capital_s342_12_b	number
partnerships[].qti_reserve_deduction_capital_s342_11_b_ii	number
partnerships[].aspa_withheld_pending_s342_2_c_answer	number
provisional	boolean
ready	boolean
total_aspa_inclusion	number
total_income_shortfall	number
total_new_corp_member_inclusion	number
total_prior_year_aspa_reversal	number
total_qti_reserve_addback	number
total_qti_reserve_deduction	number
warnings[].box	array \| boolean \| null \| number \| object \| 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_idIdentifier of the registered T4012 gate that raised the finding; travels with `citation`.	string
warnings[].message	string
warnings[].severity	string
warnings[].codeStable machine identity of the finding, independent of its prose. Present on a finding a consumer is expected to branch on; absent on a prose-only review finding.	string
warnings[].notesWhat the rate manifest records against the year, including what is still outstanding before the year can be verified.	string
warnings[].sectionThe module that emitted the disclosure.	string
warnings[].sources[]	string
warnings[].taxYearThe taxation year whose rate tables are unverified.	integer
warnings[].taxYears[]	integer
prior_year_aspa_reversal_character_known	boolean
total_prior_year_aspa_reversal_tcg	number
total_aspa_withheld_pending_entitlement	number