schedule72

T2 Corporation Income Tax Return

Kind: batch
Supported tax years: 2019 and later
Strict profile: s72_2024_multi_tier_worked_example_target_value_v1
Payload schema version: 0.9.0
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": [
    "schedule72"
  ],
  "inputs": {
    "schedule72": {
      "becameBankruptInYear": false,
      "corpTaxYearEnd": "2025-12-31",
      "corpTaxYearStart": "2025-01-01",
      "isProfessionalCorp": false,
      "isSingleTierPartnership": false,
      "partnershipHasPartnershipMember": true,
      "partnershipIsForeignAffiliateSurrogate": false,
      "partnerships": [
        {
          "box_2A_income": 1000000,
          "box_2B_loss": 0,
          "box_2D_tcg": 0,
          "box_2E_acl": 0,
          "box_2J_designated_qre": 0,
          "box_2K_discretionary_designation": 0,
          "continuousMembershipSinceBeforeMarch22_2011": true,
          "corpSharePercentage": 50,
          "particularPeriodEnd": "2026-01-31",
          "particularPeriodStart": "2025-02-01",
          "partnershipBN": "222222226RZ0001",
          "partnershipFYEndInYear": "2025-01-31",
          "partnershipFYStartInYear": "2024-02-01",
          "partnershipName": "Cedar Ridge Multi-Tier LP",
          "significantInterestConfirmed": true,
          "corpEntitledToShareAtParticularPeriodEnd": true,
          "box_2A_active_business_component": 1000000,
          "box_2A_property_component": 0,
          "box_2A_other_component": 0
        }
      ],
      "preFirstAlignedFiscalPeriodSuspension": false,
      "stickyMultiTierAfterStructureFlattens": false,
      "wasSubjectToMultiTierAlignment": false
    },
    "taxYear": 2025
  }
}

Input cells (77)

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 schedule72
Cell	Types	Required
schedule72.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
schedule72.corpTaxYearEnd	null \| string	strict
schedule72.corpTaxYearStartYYYY-MM-DD. Used for box 2H / 3C day-ratio auto-computation.	null \| string	strict
schedule72.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
schedule72.isSingleTierPartnershipScope check: an explicitly single-tier partnership belongs on Schedule 71; only a formerly multi-tier structure kept here by the sticky form-face rule stays on Schedule 72.	boolean \| null	strict
schedule72.partnershipHasPartnershipMemberThe partnership has another partnership as a member (s.102(2), s.249.1(1)(c)); one of the facts that qualifies it as multi-tier for Schedule 72.	boolean \| null	strict
schedule72.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
schedule72.partnerships	array
schedule72.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
schedule72.partnerships[].box_2A_active_business_componentThe active-business share of this row's amount 2A 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
schedule72.partnerships[].box_2A_includes_s112_s113_dividendsBox 2A error-flag: practitioner has included s.112/s.113 dividends in 2A (engine blocks; remove and re-route to S3).	boolean \| null
schedule72.partnerships[].box_2A_incomeBox 2A — corp share of income for FYs ending in TY (excl s.112/113).	null \| number \| string	strict
schedule72.partnerships[].box_2A_other_componentThe other-income share of this row's amount 2A 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
schedule72.partnerships[].box_2A_property_componentThe property-income share of this row's amount 2A 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
schedule72.partnerships[].box_2B_includes_111_1_e_lp_lossesBox 2B error-flag: practitioner has netted s.111(1)(e) LP loss carryforwards into 2B (engine blocks; goes to S4 per T.I. 2018-0788161E5).	boolean \| null
schedule72.partnerships[].box_2B_lossBox 2B — corp share of loss for FYs ending in TY.	null \| number	strict
schedule72.partnerships[].box_2D_tcgBox 2D — corp share of TCG for FYs ending in TY.	null \| number	strict
schedule72.partnerships[].box_2E_aclBox 2E — corp share of ACL. Engine caps at 2D per form-face.	null \| number	strict
schedule72.partnerships[].box_2H_day_ratioBox 2H — optional reconciliation value. The engine derives C/D from the statutory day facts and blocks a contradictory entry.	null \| number
schedule72.partnerships[].box_2J_designated_qreBox 2J — designated qualified resource expense (s.34.2(6)).	null \| number	strict
schedule72.partnerships[].box_2J_max_deductibleBox 2J support — max deductible under s.66.1/66.2/66.21/66.4.	null \| number
schedule72.partnerships[].box_2J_written_info_from_partnership_receivedBox 2J support — written info from partnership received before filing-due date (s.34.2(6) requirement).	boolean \| null
schedule72.partnerships[].box_2K_designated_in_base_yearTrigger: corp designated 2K (discretionary) in the BASE year.	boolean \| null
schedule72.partnerships[].box_2K_discretionary_designationBox 2K — discretionary designation (s.34.2(1) variable F).	null \| number	strict
schedule72.partnerships[].box_3A_designated_in_return_before_filing_due_dateBox 3A support — designated in return before filing-due date?	boolean \| null
schedule72.partnerships[].box_3A_discretionary_designationBox 3A — discretionary designation by the corp.	null \| number
schedule72.partnerships[].box_3B_corp_income_particular_periodBox 3B — corp income from particular period (excl s.112/113).	null \| number
schedule72.partnerships[].box_3C_day_ratioBox 3C — day-ratio override (engine computes from dates if null).	null \| number
schedule72.partnerships[].box_4A_base_year_income	null \| number
schedule72.partnerships[].box_4B_base_year_loss	null \| number
schedule72.partnerships[].box_4D_base_year_tcg	null \| number
schedule72.partnerships[].box_4E_base_year_acl	null \| number
schedule72.partnerships[].box_4H_base_year_day_ratio	null \| number
schedule72.partnerships[].box_4J_base_year_qre_designation	null \| number
schedule72.partnerships[].box_4L_base_year_aspa	null \| number
schedule72.partnerships[].box_4M_base_year_discretionary	null \| number
schedule72.partnerships[].box_4N_base_year_aspa_with_F_set_nilAmount 4N — ITA 34.3(1) variable A limb (b), the base year's adjusted stub period accrual computed with the value of F set to nil. An override, and the one to send whenever the base year's amount 2M was floored at zero, because the form's own 4N = 4L + 4M shortcut overstates variable A there. null derives the shortcut instead, floored at zero, and 4M then becomes the only way the engine can derive 4N at all. A supplied amount that disagrees with 4L + 4M is still used, with a warning. Same input surface as Schedule 71's `base_year_aspa_with_F_set_nil`.	null \| number
schedule72.partnerships[].box_4Q_days_base_year_end_to_ty_endBox 4Q — days from day-after-base-year-end to current TY-end.	null \| number
schedule72.partnerships[].box_4S_avg_daily_prescribed_rate_reg_4301_aBox 4S — average daily prescribed rate (Reg 4301(a)) for the 4Q period. Daily rate, NOT annualized.	null \| number
schedule72.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
schedule72.partnerships[].corpBankruptOrDissolvedOtherThanS881	boolean \| null
schedule72.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
schedule72.partnerships[].corpNonResidentNoPE	boolean \| null
schedule72.partnerships[].corpSharePercentageBox 230 — corp share % at end of last FY (0-100).	null \| number	strict
schedule72.partnerships[].corpTaxExempt	boolean \| null
schedule72.partnerships[].corp_income_before_reserve	null \| number
schedule72.partnerships[].deemedContinuingPartnerUnderS342_14s.34.2(14) deemed-continuity exception for a successor partner.	boolean \| null
schedule72.partnerships[].eligibleAlignmentIncome_b_i	null \| number
schedule72.partnerships[].eligibleAlignmentIncome_b_ii	null \| number
schedule72.partnerships[].firstTaxationYearS342_17AppliesEndYearITA 34.3(2)(b) — the calendar year in which the corporation's first taxation year to which s.34.2(17) applies ends. A bare year (2013), not a date. Only consulted where the row carries qualifying transitional income, which is where limb (b) is a live condition of the s.34.3(3) inclusion. ITA 34.2(16) fixes it as a corporation-level fact the worksheet cannot derive, so an absent answer blocks the row rather than being read as met.	null \| number
schedule72.partnerships[].firstYearAspaForQti	null \| number
schedule72.partnerships[].isFirstAlignedFiscalPeriodYear	boolean \| null
schedule72.partnerships[].isNewCorpMemberInParticularPeriod	boolean \| null
schedule72.partnerships[].noEarlierFiscalPeriodEndedInYearAsserts that the fiscal period beginning on `partnershipFYStartInYear` was the partnership's first — that no earlier fiscal period also ended inside the taxation year. Only consulted when the declared FY start falls after the corporation's tax-year start, which otherwise proves a preceding fiscal period ended in the year and blocks. Only a real boolean true asserts; null is unanswered, never false.	boolean \| null
schedule72.partnerships[].noFiscalPeriodEndedInYearTrue iff no FY ended in TY (e.g., AoC short year, amalgamation). Per CRA T.I. 2014-0539191E5 — row ASPA = 0.	boolean \| null
schedule72.partnerships[].particularPeriodEndParticular [stub] period end (FY ending after TY).	null \| string	strict
schedule72.partnerships[].particularPeriodStartBox 225 — particular [stub] period start (FY beginning in TY).	null \| string	strict
schedule72.partnerships[].partnershipBNFull 15-character RZ partnership account.	null \| string	strict
schedule72.partnerships[].partnershipBusinessContinued	boolean \| null
schedule72.partnerships[].partnershipFYEndInYearBox 220 — partnership FY end (last FY ending in TY). YYYY-MM-DD.	null \| string	strict
schedule72.partnerships[].partnershipFYStartInYearPartnership FY START, used to derive the amount 2H denominator. There is no 365-day fallback: send this or `var_D_days_in_FYs_ending_in_year`, or the row is blocked. A box 2H entry is reconciliation evidence only.	null \| string	strict
schedule72.partnerships[].partnershipName	null \| string	strict
schedule72.partnerships[].post_2012_s112_s113_dividend_deductions	null \| number
schedule72.partnerships[].qtiComputedUsingMaximumDeductionsS342_15Confirms the s.34.2(15) maximum-deductions premise for QTI.	boolean \| null
schedule72.partnerships[].qtiReserveClaimedRow	null \| number
schedule72.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
schedule72.partnerships[].qtiYearIndexqtiYearIndex — 0 = alignment year, ..., 5+ = fully phased out.	null \| number
schedule72.partnerships[].recentMembershipForReserveAvoidance	boolean \| null
schedule72.partnerships[].relatedPartyAggregatedSharePercentageOptional override — related-party-aggregated share % for the significant-interest look-through (s.34.2(1)).	null \| number
schedule72.partnerships[].s342_16_17_qti_adjustment_amount	null \| number
schedule72.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
schedule72.partnerships[].var_D_days_in_FYs_ending_in_yearAmount 2H denominator — ITA 34.2(1)(a) variable D, the number of days in fiscal periods of the partnership that end in the year (the day count Schedule 71 collects at box 255). Send it whenever more than one fiscal period ended in the year: `partnershipFYStartInYear` describes only the last one. There is no default, because amounts 2A/2B/2D/2E already carry income and losses from every such period.	null \| number
schedule72.preFirstAlignedFiscalPeriodSuspensions.34.2(9): ASPA is suspended for taxation years before the first aligned fiscal period ends; the catch-up arrives as eligible alignment income in the alignment-end year.	boolean \| null	strict
schedule72.stickyMultiTierAfterStructureFlattensForm-face rule: a partnership that changed from multi-tier to single-tier stays on Schedule 72; set true to keep filing here after the structure flattens.	boolean \| null	strict
schedule72.wasOpenedFromDesignatedMemberFlowDisambiguation: opened from S7 "designated member" flow? Surfaces an info advisory since "designated member" is a s.125(7) SBD concept, NOT an s.34.2 ASPA concept.	boolean \| null
schedule72.wasSubjectToMultiTierAlignmentThe partnership was subject to a multi-tier alignment election; one of the facts that keeps it in Schedule 72 scope.	boolean \| null	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 (20 of 77 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 schedule72
Cell	Accepted values
schedule72.corpTaxYearEnd	0 to 20000 characters
schedule72.corpTaxYearStart	0 to 20000 characters
schedule72.partnerships[].box_2A_active_business_component	-1000000000000000 to 1000000000000000
schedule72.partnerships[].box_2A_income	-1000000000000000 to 1000000000000000; 0 to 20000 characters
schedule72.partnerships[].box_2A_other_component	-1000000000000000 to 1000000000000000
schedule72.partnerships[].box_2A_property_component	-1000000000000000 to 1000000000000000
schedule72.partnerships[].box_2B_loss	-1000000000000000 to 1000000000000000
schedule72.partnerships[].box_2D_tcg	-1000000000000000 to 1000000000000000
schedule72.partnerships[].box_2E_acl	-1000000000000000 to 1000000000000000
schedule72.partnerships[].box_2J_designated_qre	-1000000000000000 to 1000000000000000
schedule72.partnerships[].box_2K_discretionary_designation	-1000000000000000 to 1000000000000000
schedule72.partnerships[].corpSharePercentage	-1000000000000000 to 1000000000000000
schedule72.partnerships[].particularPeriodEnd	0 to 20000 characters
schedule72.partnerships[].particularPeriodStart	0 to 20000 characters
schedule72.partnerships[].partnershipBN	0 to 20000 characters
schedule72.partnerships[].partnershipFYEndInYear	0 to 20000 characters
schedule72.partnerships[].partnershipFYStartInYear	0 to 20000 characters
schedule72.partnerships[].partnershipName	0 to 20000 characters
schedule72.partnerships[].qtiTcgComponent	-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 (169)

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

Output cells for schedule72
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
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
isSingleTierPartnershipThe 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_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_2A	number
line_2B	number
line_2C	number
line_2D	number
line_2E	number
line_2F	number
line_2G	number
line_2H	number
line_2I	number
line_2J	number
line_2K	number
line_2L	number
line_2M	number
line_3A	number
line_3B	number
line_3C	number
line_3D	number
line_3E	number
line_4A	number
line_4B	number
line_4C	number
line_4D	number
line_4E	number
line_4F	number
line_4G	number
line_4H	number
line_4I	number
line_4J	number
line_4K	number
line_4L	number
line_4M	number
line_4N	number
line_4O	number
line_4P	number
line_4Q	integer
line_4R	number
line_4S	number
line_4T	number
line_4U	number
line_4V	number
line_4W	number
missing_required[]	string
net_to_s73	number
net_to_schedule_73	number
partnershipHasPartnershipMemberThe 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
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[].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_220Box 220, the end of the last fiscal period ending in the year on this row. Null when the row does not state it.	null \| 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_2A	number
partnerships[].line_2B	number
partnerships[].line_2C	number
partnerships[].line_2D	number
partnerships[].line_2E	number
partnerships[].line_2F	number
partnerships[].line_2G	number
partnerships[].line_2H	number
partnerships[].line_2I	number
partnerships[].line_2J	number
partnerships[].line_2K	number
partnerships[].line_2L	number
partnerships[].line_2M	number
partnerships[].line_3A	number
partnerships[].line_3B	number
partnerships[].line_3C	number
partnerships[].line_3D	number
partnerships[].line_3E	number
partnerships[].line_4A	number
partnerships[].line_4B	number
partnerships[].line_4C	number
partnerships[].line_4D	number
partnerships[].line_4E	number
partnerships[].line_4F	number
partnerships[].line_4G	number
partnerships[].line_4H	number
partnerships[].line_4I	number
partnerships[].line_4J	number
partnerships[].line_4K	number
partnerships[].line_4L	number
partnerships[].line_4M	number
partnerships[].line_4N	number
partnerships[].line_4O	number
partnerships[].line_4P	number
partnerships[].line_4Q	integer
partnerships[].line_4R	number
partnerships[].line_4S	number
partnerships[].line_4T	number
partnerships[].line_4U	number
partnerships[].line_4V	number
partnerships[].line_4W	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
s343_3_inclusion	number
s343_3_safe_harbour_b	number
stickyMultiTierAfterStructureFlattensThe 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
total_2M	number
total_3E	number
total_4T	number
total_4W	number
total_aspa_inclusion	number
total_income_shortfall	number
total_income_shortfall_raw_s343_1	number
total_new_corp_member_inclusion	number
total_prior_year_aspa_reversal	number
total_qti_reserve_addback	number
total_qti_reserve_deduction	number
total_threshold	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
wasSubjectToMultiTierAlignmentThe 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
prior_year_aspa_reversal_character_known	boolean
total_prior_year_aspa_reversal_tcg	number
total_aspa_withheld_pending_entitlement	number