Docs

schedule78

T2 Corporation Income Tax Return

Kind
batch
Supported tax years
2022 and later
Strict profile
s78_exact_single_request_target_value_v1
Payload schema version
0.8.0
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": [
    "schedule78"
  ],
  "inputs": {
    "taxYear": 2025,
    "fiscalStart": "2025-01-01",
    "fiscalEnd": "2025-12-31",
    "schedule78": {
      "nrcanProjectCode": "NRC-PUBLIC-78",
      "isCanadianCorporation": "Y",
      "isExemptFromTaxUnderPartI": "N",
      "isProjectTaxShelter": "N",
      "firstDayOfCommercialOperations": "2028-01-01",
      "crdReportRequired": "N",
      "part1Rows": [
        {
          "ccaClassNumber": "57",
          "expenditureCategory": "carbon_capture_dac",
          "currentYearExpenditure": 100000,
          "adjustments": 0,
          "expenditureIncurredDate": "2025-06-15",
          "qualifiedExpenditureFormula": 1,
          "commercialOperationsStatus": "pre_cod",
          "designatedWorkSites": "WS-78",
          "electingLabourRequirements": "Y",
          "otherCleanEconomyCreditClaimedOnProperty": "N",
          "specifiedNaturalGasEnergySystemCleanElectricityItcClaimed": "N",
          "propertySituatedInCanada": "Y",
          "qualifiedProjectPropertyConfirmed": "Y"
        }
      ],
      "signingOfficerLastName": "Smith",
      "signingOfficerFirstName": "Jane",
      "signingOfficerPosition": "CFO",
      "attestationDate": "2025-12-01",
      "claimFiledDate": "2026-06-30",
      "metLabourRequirements": "Y",
      "expectedProjectQualifiedCcusExpenditures": 5000000,
      "line175CumulativeDevCreditPreviousYear": 0
    }
  }
}

Input cells (98)

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 schedule78
CellTypesRequired
fiscalEndstring
fiscalStartstring
schedule78.amountFCumulativeDevCreditAtCommercialOpsCurrent E (25) amount D — cumulative dev TC for the year that includes first commercial operations. The property name retains its E (24) amount-F identity for persisted-payload compatibility.null | number
schedule78.amountGCumulativeDevIfProjectedEqualsActualCurrent E (25) amount E — recomputed D if projected EU% = actual EU%. The property name retains its E (24) amount-G identity.null | number
schedule78.amountHPreviouslyRepaidDevCreditsCurrent E (25) amount F — development credits previously repaid. The property name retains its E (24) amount-H identity.null | number
schedule78.amountITotalRefurbCreditsCurrent E (25) amount G — total refurbishment credits for current and previous years. The property name retains its E (24) amount-I identity.null | number
schedule78.amountJRefurbIfProjectedEqualsActualCurrent E (25) amount H — recomputed G if projected EU% = actual EU%. The property name retains its E (24) amount-J identity.null | number
schedule78.amountKPreviouslyRepaidRefurbCreditsCurrent E (25) amount I — refurbishment credits previously repaid. The property name retains its E (24) amount-K identity.null | number
schedule78.apprenticeHoursActualBox 320 — Hours actually performed by Red Seal apprentices.null | number
schedule78.apprenticeHoursRequiredBox 315 — Hours required to be performed by Red Seal apprentices.null | number
schedule78.attestationDateBox 215 — Date of attestation (yyyy/mm/dd).null | stringstrict
schedule78.claimFiledDateExact Schedule 78 filing date used with the authoritative T2 due date to enforce ITA 127.44(17)'s claim deadline.null | string
schedule78.crdReportDueDayReporting-due day for the climate risk disclosure report. Required when box 102 is Yes so the s.211.93(1)(b) deadline can be tested.null | string
schedule78.crdReportRequiredBox 102 — Required to file CRD (climate risk disclosure) report? Per s.211.93(5) failure attracts lesser-of-(4% of CCUS credits, $1M) penalty.null | stringstrict
schedule78.daysBelowPrevailingWageBox 310 — Total covered-worker-days below prevailing wage.null | number
schedule78.expectedProjectQualifiedCcusExpendituresExpected qualified CCUS expenditures for the whole project. Required when box 102 is No to test the s.211.92(1) $20 million exemption.null | numberstrict
schedule78.firstDayOfCommercialOperationsBox 101 — First day of commercial operations (yyyy/mm/dd). Defined in s.127.44(1) as 120 days after first ongoing CO2 delivery.null | stringstrict
schedule78.isCanadianCorporations.89(1) claimant fact: the corporation is a Canadian corporation. With isExemptFromTaxUnderPartI it establishes the qualifying taxpayer (a taxable Canadian corporation) the clean-economy credit definitions require; unanswered, the engine refuses the credit.null | string
schedule78.isExemptFromTaxUnderPartIs.89(1) claimant fact: whether the corporation is exempt from Part I tax. 'N' with isCanadianCorporation 'Y' establishes the qualifying taxpayer; unanswered, the engine refuses the credit.null | string
schedule78.isProjectTaxShelterITA 127.44(16) project-level tax-shelter denial fact. The exact admitted request states that no project property or relevant interest is a tax shelter investment.null | stringstrict
schedule78.latestCrdReportDateBox 103 — Date of latest CRD report disclosed (yyyy/mm/dd).null | string
schedule78.line170AdjustmentDownwardDownward adjustment to line 170 — practitioner-side write-down per form note 6 / s.127.44(6) when projected EU% is reduced prior to first day of commercial operations. The only path that allows line 400 (s.211.92(2) recovery of cumulative dev TC) to fire. Enter a positive absolute amount.null | number
schedule78.line175CumulativeDevCreditPreviousYearBox 175 — cumulative CCUS development tax credit for the previous year, which T2 SCH 78 E (25) p.2 defines as "line 170 of the previous year". Do not subtract the prior year's line 400: s.211.92 recovers tax and does not shrink the cumulative credit carried forward. Supplied by the frozen prior-filed continuity envelope when an authenticated prior return is linked, and a disagreeing entry then blocks. null is an unproven opening, not a nil one, and blocks a return claiming a current development credit; enter 0 for the project's first year.null | number
schedule78.line175CumulativePreCodQualifiedAggregateCumulative pre-COD qualified expenditure aggregate carried forward (used to evaluate the 10% s.127.44(9)(b)(v) refurbishment cap in refurbishment-only years).null | number
schedule78.line175CumulativePreCodQualifiedAggregateSourceProvenance marker stating that the line 175 cumulative pre-commercial-operations aggregate came from the prior filing. Without it a non-zero aggregate is treated as unproven, excluded from the 10 percent ITA s.127.44(9)(b)(v) cap base, and the return is blocked.null | string
schedule78.line185CumulativePostCodQualifiedAggregateThe lifetime post-commercial-operations qualified CCUS expenditure already counted against the 10 percent ITA s.127.44(9)(b)(v) cap, carried forward from the prior filing. Enter 0 for the project's first post-commercial-operations year, because a blank blocks.null | number
schedule78.line185CumulativePostCodQualifiedAggregateSourceProvenance marker stating that the line 185 cumulative post-commercial-operations aggregate came from the prior filing. A non-zero aggregate without it still counts against the cap but blocks the return until it is reconciled.null | string
schedule78.line190PartnershipAllocatedItcBox 190 — CCUS ITC allocated from partnerships (T5013 box 245). Subject to s.127.47 at-risk amount cap for limited partners.null | number
schedule78.line325PartnershipAllocatedLabourAdditionBox 325 — Labour addition allocated from partnerships (T5013 box 246).null | number
schedule78.line465PartnershipAllocatedPartXii7TaxBox 465 — Part XII.7 tax allocated from partnerships (T5013 box 269). Sourced from Part 5 total 560 when part5Rows are present.null | number
schedule78.metLabourRequirementsBox 300 — Met prevailing wage AND apprenticeship requirements?null | stringstrict
schedule78.nrcanProjectCodeBox 100 — NRCan project code (one schedule per project per s.127.44(8)).null | stringstrict
schedule78.ownsInterestInQualifiedCcusProjectWhether the corporation owns a direct or indirect interest in a qualified CCUS project. A No answer supports the s.211.92(1) exemption where expected project expenditures reach $20 million.null | string
schedule78.part1Rowsarray
schedule78.part1Rows[].adjustmentsBox 130: non-government assistance reducing the expenditure (s.127.44(9)(a)(ii)). A constitutive reduction - an entered 0 is the answer; blank is unknown and holds the row.null | number
schedule78.part1Rows[].assistanceRepaidBox 135 — Assistance repaid (column 1H) per s.127.44(10).null | number
schedule78.part1Rows[].ccaClassNumberBox 105 — CCA class number (typically Class 57 or 58).null | stringstrict
schedule78.part1Rows[].ccusItcAmountBox 160 — Derived: column 1K × column 1L.null | number
schedule78.part1Rows[].commercialOperationsStatusCommercial-operations status — directs the expenditure to the development credit pool (pre-COD, line 170) or refurbishment pool (post-COD, line 185). Per s.127.44(4)/(5).null | stringstrict
schedule78.part1Rows[].currentYearExpenditureBox 125 — Current year CCUS expenditure (column 1F). Per s.127.44(12), exclude any amount unpaid 180 days post-YE.null | numberstrict
schedule78.part1Rows[].designatedWorkSitesBox 122 — Designated work site number.null | stringstrict
schedule78.part1Rows[].dualUseCapitalCostOff-face: full capital cost before the s.127.44(1) dual-use apportionment. The engine derives box 125 from this amount.null | number
schedule78.part1Rows[].dualUseCcusExpectedQuantityOff-face: expected quantity supporting the qualified CCUS process.null | number
schedule78.part1Rows[].dualUseComputedProportionDerived output: authoritative expected-quantity ratio.null | number
schedule78.part1Rows[].dualUseEquipmentBox 115 — Dual-use equipment (Y/N).null | string
schedule78.part1Rows[].dualUseProportionOff-face: stated applicable proportion, reconciled to the two expected quantities before the credit can feed downstream.null | number
schedule78.part1Rows[].dualUseTotalExpectedQuantityOff-face: total expected quantity in the same units and on the same most-recent-project-plan basis.null | number
schedule78.part1Rows[].electingLabourRequirementsBox 165 — Per-row election to meet labour requirements under s.127.46(2). When 'N' AND prepared/installed after 2023-11-27, the specified % is reduced by 10pp. CCUS has NO exempt classes (distinct from S75 which exempts 43.1(d)(i) + 56).null | stringstrict
schedule78.part1Rows[].eligibleCcusExpenditureBox 140 — Derived: column 1F − 1G + 1H.null | number
schedule78.part1Rows[].expenditureCategorystringstrict
schedule78.part1Rows[].expenditureDescriptionBox 110 — Description of qualified CCUS expenditure. Free-form; engine scans for "enhanced oil recovery" / "EOR" tokens to surface the s.127.44(1) 'ineligible use' para (b) statutory exclusion.null | string
schedule78.part1Rows[].expenditureIncurredDateExpenditure incurred date (yyyy/mm/dd). Drives the s.127.44(1) rate bracket selection. NOT available-for-use date — CCUS uses expenditure-date specifically (distinct from S75/S76).null | stringstrict
schedule78.part1Rows[].otherCleanEconomyCreditClaimedOnPropertyT2 SCH 78 Part 1: was an investment tax credit or any other clean economy tax credit (ITA 127.47(1)) deducted on this expenditure by any person? ITA 127.44(9)(b)(ii)(C) excludes such an expenditure from the qualified CCUS expenditure, and the competing claim can sit on another taxpayer's return, so only an explicit N admits the row. Blank, absent and every unreadable value hold the row's credit out of lines 170 and 185.null | stringstrict
schedule78.part1Rows[].preparedOrInstalledDatePrepared-or-installed date (yyyy/mm/dd). Drives the s.127.46(2) labour-cutover gate. Defaults to expenditureIncurredDate if not separately provided.null | string
schedule78.part1Rows[].propertyIdStable identifier for the property this expenditure acquired. Used to match against the Part 4 disposition table for the s.127.44(9)(b)(vi) same-taxation-year disposition / export exclusion. When a Part 4 row carries no propertyId AND this row carries none either, the engine cannot evaluate the exclusion and holds this row's credit out of lines 170 / 185. Matching is exact and CASE-SENSITIVE — use the same string on both tables.null | string
schedule78.part1Rows[].propertySituatedInCanadaBox 120 — is the property situated IN Canada? A "qualified CCUS expenditure" is the capital cost to acquire "a property (other than property situated outside of Canada)". null = unanswered.null | stringstrict
schedule78.part1Rows[].provinceOrTerritoryBox 120 — Province or territory.null | string
schedule78.part1Rows[].qualifiedCcusExpenditureBox 150 — Derived: column 1I × column 1J.null | number
schedule78.part1Rows[].qualifiedExpenditureFormulaBox 145 — Qualified expenditure formula (column 1J). For capture/transport: projected-eligible-use weighted formula result per s.127.44(1) 'qualified carbon capture / transportation expenditure'. For storage/use: enter 1 (no weighting).null | numberstrict
schedule78.part1Rows[].qualifiedProjectPropertyConfirmedBox 110 — are the qualified-CCUS-project property conditions confirmed? The expenditure qualifies only if the property is described in the applicable paragraph of Class 57 or 58, is acquired "in respect of a qualified CCUS project", is not excluded or previously-used property or preliminary work, and any dual-use apportionment and s.21 treatment are settled. null = unanswered.null | stringstrict
schedule78.part1Rows[].specifiedNaturalGasEnergySystemCleanElectricityItcClaimeds.127.44(9)(b)(ii)(D) anti-stacking limb: whether any person deducted a clean electricity ITC on property in a specified natural gas energy system this expenditure is for. Unanswered, the row's CCUS credit is held.string
schedule78.part1Rows[].specifiedPercentageBox 155 — Specified percentage (column 1L). Engine-derived from category + expenditure-incurred-date + labour-election state. Stored as decimal fraction 0-1 (e.g. 0.60 for 60%; 0.0875 for the post-2030 transport reduced-rate floor).null | number
schedule78.part4DispositionRowsDisposition table per s.211.92(9)/(10).array
schedule78.part4DispositionRows[].capitalCostBox 435 — Original capital cost (column 4E).null | number
schedule78.part4DispositionRows[].ccaClassNumberBox 415 — CCA class number of disposed/exported property.null | string
schedule78.part4DispositionRows[].ccusItcAmountBox 425 — Original CCUS ITC amount claimed (column 4C).null | number
schedule78.part4DispositionRows[].creditTypeCredit type — routes net recovery to line 455 (development) or line 460 (refurbishment).null | string
schedule78.part4DispositionRows[].dispositionDateDate of the disposition or export (yyyy/mm/dd).null | string
schedule78.part4DispositionRows[].expenditureDescriptionBox 420 — Description of qualified CCUS expenditure.null | string
schedule78.part4DispositionRows[].netRecoveryAmountBox 450 — Derived: column 4F − 4G (net per-row recovery).null | number
schedule78.part4DispositionRows[].previouslyPaidRecoveryBox 445 — CCUS dev/refurb credits recovery previously paid (4G).null | number
schedule78.part4DispositionRows[].proceedsOrFmvBox 430 — Proceeds of disposition (AL) or FMV (NAL / export). Per form note 11, cannot exceed capital cost.null | number
schedule78.part4DispositionRows[].projectSaleElection211_92_11Has an election under s.211.92(11) been made on a sale of the whole CCUS project? When "Y" the acquisition expenditure remains qualified notwithstanding the same-year disposition — this is the "except where subsection 211.92(11) applies" carve-out in s.127.44(9)(b)(vi).null | string
schedule78.part4DispositionRows[].propertyIdStable identifier of the disposed/exported property. MUST match the propertyId on the Part 1 row that acquired it, so the engine can apply the s.127.44(9)(b)(vi) same-taxation-year exclusion. Leaving it blank makes every unidentified Part 1 row fail closed. Matching is exact and case-sensitive.null | string
schedule78.part4DispositionRows[].proportionRecapturedBox 440 — Derived: column 4C × 4D / 4E.null | number
schedule78.part5RowsPer-partnership ledger behind lines 190 / 325 / 465. When present, totals 550/555/560 are authoritative for those three lines and a disagreeing flat entry is an error naming both figures.array
schedule78.part5Rows[].ccusItcAllocatedBox 510 — CCUS ITC allocated from the partnership (column 5C, T5013 box 245). Sums into line 550 → line 190.null | number
schedule78.part5Rows[].labourAdditionAllocatedBox 515 — Labour requirements addition to tax allocated from the partnership (column 5D, T5013 box 246). Sums into line 555 → line 325.null | number
schedule78.part5Rows[].partXii7TaxAllocatedBox 520 — Part XII.7 tax allocated from the partnership (column 5E, T5013 box 269). Sums into line 560 → line 465.null | number
schedule78.part5Rows[].partnershipAccountNumberBox 505 — Partnership account number (column 5B).null | string
schedule78.part5Rows[].partnershipNameBox 500 — Partnership's name (column 5A).null | string
schedule78.priorYearRegularRateClaimForInstallationYears.127.46(6)/(7) assess the addition in the INSTALLATION taxation year for a credit claimed at the regular rate "in a taxation year" — which need not be this one. Current Part 1 rows cannot prove an earlier year's claim, so the corporation states it. Unanswered holds Amounts B and C.null | string
schedule78.projectPeriodRowsarray
schedule78.projectPeriodRows[].actualEligibleUsePctBox 003 — Actual eligible use percentage (decimal 0-1). DERIVED by the engine as box 004 ÷ box 005 per the s.211.92(1) definition; an entry here is reconciled against that quotient and must agree.null | number
schedule78.projectPeriodRows[].calendarYearBox 001 (second column) — Calendar year the row reports. s.211.92(3) tests actual eligible use "during any YEAR during the project's total CCUS project review period", so a bare period number cannot identify the year being reported.null | string
schedule78.projectPeriodRows[].capturedCarbonTonnesEligibleUseBox 004 — Quantity of captured carbon in tonnes for storage or use in eligible use. Element A of the s.211.92(1) A ÷ B formula, and part (a) of the s.211.93(7) report.null | number
schedule78.projectPeriodRows[].capturedCarbonTonnesTotalBox 005 — Total quantity of captured carbon in tonnes for storage or use in BOTH eligible and ineligible use. Element B of the s.211.92(1) A ÷ B formula, and part (b) of the s.211.93(7) report. Until both tonnages are filed the actual eligible use percentage is deemed nil.null | number
schedule78.projectPeriodRows[].projectPeriodBox 001 — Project period number (1-4).null | string
schedule78.projectPeriodRows[].projectedEligibleUsePctBox 002 — Projected eligible use percentage (decimal 0-1).null | number
schedule78.signingOfficerFirstNameBox 205 — Signing officer first name.null | stringstrict
schedule78.signingOfficerLastNameBox 200 — Signing officer last name.null | stringstrict
schedule78.signingOfficerPositionBox 210 — Position, office, or title.null | stringstrict
schedule78.signingOfficerTelephoneBox 220 — Telephone number.null | string
schedule78.t2FilingDueDateThe T2 filing-due date, as a full ISO YYYY-MM-DD date, read together with claimFiledDate to test whether the CCUS claim was filed inside the ITA s.127.44(17) window. The canonical value the batch body carries wins; this blob spelling is the fallback for a direct call that has no jacket beside it.null | string
schedule78.taxationYearEndDatenull | string
schedule78.taxationYearStartDateTaxation-year bounds (ISO YYYY-MM-DD) for the s.127.46(8) inflation proration of the Part 3 labour-requirement additions to tax — the same blob keys, and the same rule, as Schedule75Data. A straddling year owes the 2024 rate on its 2024 days and the 2025 rate on its 2025 days, so without both bounds an addition blocks rather than shipping a flat rate. Populate from the batch identification block (identification.taxYearStart / taxYearEnd) rather than asking the preparer for a date the return already carries. No CRA box.null | string
schedule78.workersBelowPrevailingWageCountBox 305 — Number of covered workers paid below prevailing wage.null | number
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 | stringalways
Strict profile accepted values (38 of 98 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 schedule78
CellAccepted values
fiscalEnddate (YYYY-MM-DD); 10 to 10 characters
fiscalStartdate (YYYY-MM-DD); 10 to 10 characters
schedule78.attestationDate0 to 20000 characters
schedule78.claimFiledDate0 to 20000 characters
schedule78.crdReportRequiredone of "Y", "N", null
schedule78.expectedProjectQualifiedCcusExpenditures-1000000000000000 to 1000000000000000
schedule78.firstDayOfCommercialOperations0 to 20000 characters
schedule78.isCanadianCorporationone of "Y", "N", null
schedule78.isExemptFromTaxUnderPartIone of "Y", "N", null
schedule78.isProjectTaxShelterone of "Y", "N", null
schedule78.line175CumulativeDevCreditPreviousYear-1000000000000000 to 1000000000000000
schedule78.line175CumulativePreCodQualifiedAggregateSourceone of "prior_filed_carryforward"
schedule78.line185CumulativePostCodQualifiedAggregateSourceone of "prior_filed_carryforward"
schedule78.metLabourRequirementsone of "Y", "N", null
schedule78.nrcanProjectCode0 to 20000 characters
schedule78.ownsInterestInQualifiedCcusProjectone of "Y", "N"
schedule78.part1Rows[].adjustments-1000000000000000 to 1000000000000000
schedule78.part1Rows[].ccaClassNumber0 to 20000 characters
schedule78.part1Rows[].commercialOperationsStatusone of "pre_cod", "post_cod", null
schedule78.part1Rows[].currentYearExpenditure-1000000000000000 to 1000000000000000
schedule78.part1Rows[].designatedWorkSites0 to 20000 characters
schedule78.part1Rows[].dualUseEquipmentone of "Y", "N"
schedule78.part1Rows[].electingLabourRequirementsone of "Y", "N", null
schedule78.part1Rows[].expenditureCategory0 to 20000 characters
schedule78.part1Rows[].expenditureIncurredDate0 to 20000 characters
schedule78.part1Rows[].otherCleanEconomyCreditClaimedOnPropertyone of "Y", "N", null
schedule78.part1Rows[].propertySituatedInCanadaone of "Y", "N", null
schedule78.part1Rows[].qualifiedExpenditureFormula-1000000000000000 to 1000000000000000
schedule78.part1Rows[].qualifiedProjectPropertyConfirmedone of "Y", "N", null
schedule78.part1Rows[].specifiedNaturalGasEnergySystemCleanElectricityItcClaimed0 to 20000 characters
schedule78.part4DispositionRows[].creditTypeone of "development", "refurbishment"
schedule78.part4DispositionRows[].projectSaleElection211_92_11one of "Y", "N"
schedule78.priorYearRegularRateClaimForInstallationYearone of "Y", "N"
schedule78.projectPeriodRows[].projectPeriodone of "1", "2", "3", "4"
schedule78.signingOfficerFirstName0 to 20000 characters
schedule78.signingOfficerLastName0 to 20000 characters
schedule78.signingOfficerPosition0 to 20000 characters
taxYearmatches ^\s*(?:1[0-9]{3}|2(?:0(?:[0-1][0-9]{1}|2[0-7])))\s*$; 1000 to 2027

Output cells (127)

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

Output cells for schedule78
CellTypes
amount_a_ccus_itcnumber
amount_b_wage_additionnumber
amount_c_apprenticeship_additionnumber
amount_l_total_part_xii7_taxnumber
fired_gatesobject
form_coverage_holdarray | boolean | null | number | object | string
held_downstream_components[]string
line_001array | boolean | null | number | object | string
line_002number
line_003number
line_100Printed Schedule 78 form-face cell. Null when the request does not state it; the unanswered cell is reported rather than filled with a substitute value.null | string
line_101Printed Schedule 78 form-face cell. Null when the request does not state it; the unanswered cell is reported rather than filled with a substitute value.null | string
line_102Printed Schedule 78 form-face cell. Null when the request does not state it; the unanswered cell is reported rather than filled with a substitute value.null | string
line_103array | boolean | null | number | object | string
line_105Printed Schedule 78 form-face cell. Null when the request does not state it; the unanswered cell is reported rather than filled with a substitute value.null | string
line_110array | boolean | null | number | object | string
line_115array | boolean | null | number | object | string
line_120array | boolean | null | number | object | string
line_122Printed Schedule 78 form-face cell. Null when the request does not state it; the unanswered cell is reported rather than filled with a substitute value.null | string
line_125number
line_130number
line_135number
line_140number
line_145number
line_150number
line_155number
line_160number
line_165Printed Schedule 78 form-face cell. Null when the request does not state it; the unanswered cell is reported rather than filled with a substitute value.null | string
line_170number
line_175number
line_180number
line_185number
line_190number
line_200Printed Schedule 78 form-face cell. Null when the request does not state it; the unanswered cell is reported rather than filled with a substitute value.null | string
line_205Printed Schedule 78 form-face cell. Null when the request does not state it; the unanswered cell is reported rather than filled with a substitute value.null | string
line_210Printed Schedule 78 form-face cell. Null when the request does not state it; the unanswered cell is reported rather than filled with a substitute value.null | string
line_215Printed Schedule 78 form-face cell. Null when the request does not state it; the unanswered cell is reported rather than filled with a substitute value.null | string
line_220array | boolean | null | number | object | string
line_300Printed Schedule 78 form-face cell. Null when the request does not state it; the unanswered cell is reported rather than filled with a substitute value.null | string
line_305number
line_310number
line_312number
line_315number
line_320number
line_322number
line_325number
line_330number
line_330_total_labour_additionnumber
line_400number
line_405number
line_410number
line_415array | boolean | null | number | object | string
line_420array | boolean | null | number | object | string
line_425number
line_430number
line_435number
line_440number
line_445number
line_450number
line_455number
line_460number
line_465number
missing_requiredarray
part1Rows[]._eligibilityHeldboolean
part1Rows[]._labourReductionAppliedboolean
part1Rows[]._regularRateLabourClaimboolean
part1Rows[].adjustmentsnumber
part1Rows[].assistanceRepaidnumber
part1Rows[].ccaClassNumberPart 1 row cell. Null when the row does not state it; the unanswered cell is reported rather than filled with a substitute value.null | string
part1Rows[].ccusItcAmountnumber
part1Rows[].commercialOperationsStatusstring
part1Rows[].currentYearExpenditurenumber
part1Rows[].designatedWorkSitesPart 1 row cell. Null when the row does not state it; the unanswered cell is reported rather than filled with a substitute value.null | string
part1Rows[].dualUseEquipmentarray | boolean | null | number | object | string
part1Rows[].electingLabourRequirementsPart 1 row cell. Null when the row does not state it; the unanswered cell is reported rather than filled with a substitute value.null | string
part1Rows[].eligibleCcusExpenditurenumber
part1Rows[].expenditureCategorystring
part1Rows[].expenditureDescriptionarray | boolean | null | number | object | string
part1Rows[].expenditureIncurredDatePart 1 row cell. Null when the row does not state it; the unanswered cell is reported rather than filled with a substitute value.null | string
part1Rows[].preparedOrInstalledDatearray | boolean | null | number | object | string
part1Rows[].propertyIdarray | boolean | null | number | object | string
part1Rows[].propertySituatedInCanadaPart 1 row cell. Null when the row does not state it; the unanswered cell is reported rather than filled with a substitute value.null | string
part1Rows[].provinceOrTerritoryarray | boolean | null | number | object | string
part1Rows[].qualifiedCcusExpenditurenumber
part1Rows[].qualifiedExpenditureFormulanumber
part1Rows[].qualifiedProjectPropertyConfirmedPart 1 row cell. Null when the row does not state it; the unanswered cell is reported rather than filled with a substitute value.null | string
part1Rows[].rateBracketPart 1 row cell. Null when the row does not state it; the unanswered cell is reported rather than filled with a substitute value.null | string
part1Rows[].specifiedPercentagenumber
part4DispositionRowsarray
projectPeriodRowsarray
provisionalboolean
readyboolean
s31_feed_ccus_itc_line_200number
t2_line_580_feed_labour_additionnumber
t2_line_726_feed_part_xii7_taxnumber
total_post_cod_qualifiednumber
total_pre_cod_qualifiednumber
total_pre_cod_qualified_cumulativenumber
warnings[].boxstring
warnings[].citation.applies_to_boxes[]string
warnings[].citation.cra_text_verbatimstring
warnings[].citation.form_idstring
warnings[].citation.form_revisionstring
warnings[].citation.gate_idstring
warnings[].citation.rulestring
warnings[].citation.sourcestring
warnings[].citation.source_urlstring
warnings[].citation.verified_atstring
warnings[].gate_idIdentifier of the registered T4012 gate that raised the finding; travels with `citation`.string
warnings[].messagestring
warnings[].severitystring
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[].anchor_fieldThe Filemark input anchor a preparer has to answer to clear the finding, when the box alone does not identify it.string
warnings[].missing_requiredTrue on a finding that also records the box in `missing_required`.boolean
line_004array | boolean | null | number | object | string
line_005array | boolean | null | number | object | string
line_500array | boolean | null | number | object | string
line_505array | boolean | null | number | object | string
line_510number
line_515number
line_520number
line_550number
line_555number
line_560number
part5Rowsarray
total_post_cod_qualified_cumulativenumber
claim_filing_deadlineThe claim's filing deadline, YYYY-MM-DD. Null when the period the deadline is measured from is not stated.null | string
Filemark | schedule78 cells