@classytic/ca-tax 0.0.1 → 0.0.2

package/CHANGELOG.md

@@ -1,5 +1,67 @@
 # Changelog
 
+## [0.0.2] - 2026-08-25
+
+### Added
+
+**AT1 Schedule 29 — the Agreement Among Associated Corporations (page 3).**
+An associated group claiming the enhanced rate under line 125 (rather than
+line 112) must file a formal agreement naming every member, each one's own
+allocated share of the $4,000,000 pool, and a group-level "Allowed Amount"
+that gates the credit — a genuinely different formula from line 112's
+"spending above base", not a variant of it. `computeIegAgreement` (new,
+`schedule29-ieg-group.ts`) computes the agreement from
+`IegAgreementInput`/`IegAgreementMember`; `computeIeg`'s new
+`associatedAllowedAmount` input (presence, not truthiness, selects the
+formula) switches `enhancedRateBasis` to `'associated'` and files line 125
+in place of 112. `schedule29Values` now takes an optional second
+`IegAgreementResult` argument and emits the agreement's page-3 lines
+(200–325) alongside the grant. `computeAlbertaReturn`'s `ieg.agreement`
+input composes the two: an agreement is computed first (when supplied) and
+its claimant row's allocated allowed amount feeds `computeIeg` directly, so
+a caller cannot wire the two paths inconsistently. Required for TRA's Test
+Case 3 (a four-corporation associated group), which the engine could not
+previously file at all.
+
+`AT1_SCHEDULE_29`'s form definition (`schedule29.ts`) now covers the whole
+schedule, not just lines 110–134: the Maximum Expenditure Limit box
+(100/102/104/108), the base-amount inputs (114/116/118), line 125 itself, and
+every page-3 Agreement line (200–325). Re-rendering the live form to add these
+surfaced a real filing bug, now fixed: `schedule29Values` was filing a
+member's free-text `name` at line 220, which the form defines as the Federal
+Business Number (a 9-10 digit account number) — the form has no line for a
+name at all. `IegAgreementMemberResult` gained a pass-through
+`federalBusinessNumber`; 220 is now filed only when one is supplied, and
+`name` is never transmitted.
+
+### Fixed
+
+`ui-line-citations` had no form definition to check the Agreement UI's
+"(line 245)" / "(line 265)" citations against — the completed `AT1_SCHEDULE_29`
+above closes that gap for the whole schedule, not just those two lines.
+
+### Fixed
+
+**AT1 Schedule 29 (Innovation Employment Grant)** — the taxable-capital grind
+was applied to the wrong quantity: it reduced the $4,000,000 expenditure limit
+itself, when the live, TRA-certified form (Rev. 2026-06) applies a reduction
+FACTOR to the combined credit at line 130 instead. The two are not
+equivalent once expenditures approach the limit. Also corrected: line 110 is
+8% of the full capped expenditures, not just the portion below base (a prior
+version split the rate the wrong way, which happened to sum to the same total
+only when there was no taxable-capital grind to expose it). `computeIeg` now
+takes `taxableCapital` and an optional `recapture`, and returns the full
+line 110/112/126/128/130/132/134 breakdown; `schedule29Values` files all of
+it. `computeIegExpenditureLimit` is removed (replaced by
+`computeIegReductionFactor`) — a breaking change to that one export.
+
+Found and fixed by rendering the official TRA form PDF and cross-checking
+against AuraTax's live rendering of the same schedule; see
+`schedule29-ieg.ts` for the evidence and one still-unresolved discrepancy
+against TRA's own (older) Chapter 3 specification text, worth confirming with
+TRA directly before relying on this for a corporation with taxable capital in
+the $10M–$50M band.
+
 ## [0.0.1] - 2026-08-20
 
 Initial release. A Canadian corporate tax engine for `@classytic/tax-core`,

package/dist/forms.mjs

@@ -2096,19 +2096,58 @@ const AT1_SCHEDULE_29 = {
 	title: "Alberta Innovation Employment Grant",
 	scheme: "tra-line-item-id",
 	taxYears: { from: 2021 },
-	sections: [{
-		id: "grant",
-		title: "Innovation Employment Grant",
-		description: "Base rate on everything, enhanced rate on the increment above the average of the previous two years."
-	}],
+	sections: [
+		{
+			id: "limit",
+			title: "Maximum Expenditure Limit",
+			page: 2,
+			description: "Whether the corporation is associated for IEG purposes, and the resulting expenditure limit for the year — shared with the group (line 102, from the Agreement) if associated, or this corporation’s own day-prorated $4,000,000 (line 104) if not."
+		},
+		{
+			id: "grant",
+			title: "Innovation Employment Grant",
+			page: 2,
+			description: "Base rate on the capped expenditures, enhanced rate on the increment above the average of the previous two years, both scaled by the taxable-capital reduction factor."
+		},
+		{
+			id: "agreement",
+			title: "Agreement Among Associated Corporations",
+			page: 3,
+			description: "Filed only when the corporation is associated (line 100 = Yes). Names every member, each one’s own agreed share of the $4,000,000 pool, and the group’s Allowed Amount — the figure line 125 uses instead of spending above base."
+		}
+	],
 	fields: [
 		{
-			field: "128",
-			caption: "Incremental eligible expenditures",
+			field: "100",
+			caption: "Associated with one or more corporations for IEG purposes?",
+			kind: "flag",
+			role: "input",
+			section: "limit",
+			note: "If \"Yes\", complete page 3 — the formal Agreement Among Associated Corporations."
+		},
+		{
+			field: "102",
+			caption: "Allocated expenditure limit, if associated",
+			kind: "money",
+			role: "input",
+			section: "limit",
+			note: "Transcribed from this corporation’s own line 240 on page 3 (row 1, the claiming corporation) — filled in here, not re-derived."
+		},
+		{
+			field: "104",
+			caption: "Expenditure limit, if not associated",
 			kind: "money",
 			role: "computed",
-			section: "grant",
-			note: "Eligible expenditures LESS the base level — the average of the previous two years. Nil where spending has not increased."
+			section: "limit",
+			note: "$4,000,000 × (days in the tax year ÷ 365, or 366 if the year includes February 29) — this corporation’s own limit; there is no group to share it with."
+		},
+		{
+			field: "108",
+			caption: "Maximum expenditure limit for the year",
+			kind: "money",
+			role: "computed",
+			section: "limit",
+			note: "Line 102 or line 104, as applicable. Feeds lines 110, 112 and 125."
 		},
 		{
 			field: "110",
@@ -2116,30 +2155,286 @@ const AT1_SCHEDULE_29 = {
 			kind: "money",
 			role: "computed",
 			section: "grant",
-			note: "Eight per cent, on eligible expenditures up to the base level."
+			note: "Eight per cent, on the LESSER of eligible expenditures (line 031) and line 108."
 		},
 		{
 			field: "112",
-			caption: "Grant at the enhanced rate",
+			caption: "Grant at the enhanced rate — non-associated",
 			kind: "money",
 			role: "computed",
 			section: "grant",
-			note: "Twenty per cent, on the INCREMENT only. Applying it to the whole expenditure roughly doubles the grant."
+			note: "Twelve per cent, on the INCREMENT above the base level — (lesser of line 031 and line 108) minus the base amount at line 118. Applying it to the whole expenditure overstates the grant. Filed instead of line 125, never alongside it."
+		},
+		{
+			field: "114",
+			caption: "Eligible expenditures — first preceding year",
+			kind: "money",
+			role: "input",
+			section: "grant",
+			note: "Non-associated only (see line 112’s note) — this corporation’s OWN prior year, not a group figure."
+		},
+		{
+			field: "116",
+			caption: "Eligible expenditures — second preceding year",
+			kind: "money",
+			role: "input",
+			section: "grant",
+			note: "Non-associated only, this corporation’s own prior year — see line 114."
+		},
+		{
+			field: "118",
+			caption: "Base amount",
+			kind: "money",
+			role: "computed",
+			section: "grant",
+			note: "Average of lines 114 and 116. Feeds line 112 only — the associated formula at line 125 does not subtract a base amount at all."
+		},
+		{
+			field: "125",
+			caption: "Grant at the enhanced rate — associated",
+			kind: "money",
+			role: "computed",
+			section: "grant",
+			note: "(Lesser of line 108 or the allocated allowed amount at line 325) × 12%. A genuinely different formula from line 112 — no base amount is subtracted, and actual spending above base plays no part. Filed instead of line 112, never alongside it."
+		},
+		{
+			field: "126",
+			caption: "Taxable capital employed in Canada",
+			kind: "money",
+			role: "input",
+			section: "grant",
+			note: "This corporation alone if not associated with anyone for IEG purposes; the associated group’s total otherwise. Drives the reduction factor at line 128."
+		},
+		{
+			field: "128",
+			caption: "Taxable-capital reduction factor",
+			kind: "rate",
+			role: "computed",
+			section: "grant",
+			note: "1 at $10,000,000 taxable capital or below, straight-line down to 0 at $50,000,000. Multiplies lines 110 + 112 at line 130 — it does not reduce the $4,000,000 expenditure limit."
+		},
+		{
+			field: "130",
+			caption: "Grant before recapture",
+			kind: "money",
+			role: "computed",
+			section: "grant",
+			note: "(Line 110 + line 112) × line 128."
+		},
+		{
+			field: "132",
+			caption: "Recapture",
+			kind: "money",
+			role: "input",
+			section: "grant",
+			note: "Where IEG-funded property was sold or converted to commercial use in the year. Blank, not zero, when there is none to report."
+		},
+		{
+			field: "134",
+			caption: "Net Innovation Employment Grant",
+			kind: "money",
+			role: "total",
+			section: "grant",
+			note: "Line 130 minus line 132. Carried to AT1 page 2, line 129."
+		},
+		{
+			field: "200",
+			caption: "CAN of the associated corporation with the longest taxation year",
+			kind: "text",
+			role: "input",
+			section: "agreement",
+			note: "9 or 10 digit Alberta Corporate Account Number."
+		},
+		{
+			field: "202",
+			caption: "Taxation year beginning",
+			kind: "date",
+			role: "input",
+			section: "agreement",
+			note: "The longest-year member’s own tax year — not necessarily the claimant’s."
+		},
+		{
+			field: "204",
+			caption: "Taxation year ending",
+			kind: "date",
+			role: "input",
+			section: "agreement",
+			note: "The longest-year member’s own tax year end."
+		},
+		{
+			field: "206",
+			caption: "Number of days in the longest year",
+			kind: "text",
+			role: "input",
+			section: "agreement",
+			note: "Max 365 days; 366 if the longest taxation year includes February 29."
+		},
+		{
+			field: "208",
+			caption: "Maximum Expenditure Limit",
+			kind: "money",
+			role: "computed",
+			section: "agreement",
+			note: "$4,000,000 × (line 206 ÷ 365). The group’s shared pool for the year."
+		},
+		{
+			field: "220",
+			caption: "Federal Business Number (FBN)",
+			kind: "text",
+			role: "input",
+			section: "agreement",
+			note: "One row per associated member, the claiming corporation first. There is NO line for the member’s name on this form — 220 is the FBN, not a name field."
+		},
+		{
+			field: "230",
+			caption: "Alberta Corporate Account Number (CAN)",
+			kind: "text",
+			role: "input",
+			section: "agreement",
+			note: "9 or 10 digit account number, this member’s own."
+		},
+		{
+			field: "235",
+			caption: "Current Taxation Year End",
+			kind: "date",
+			role: "input",
+			section: "agreement",
+			note: "This member’s own current taxation year end that ended within the claiming corporation’s calendar year."
+		},
+		{
+			field: "240",
+			caption: "Allocated Expenditure Limit",
+			kind: "money",
+			role: "input",
+			section: "agreement",
+			note: "The amount allocated to this member — the claimant’s own row 1 figure is transcribed to line 102 on page 2."
+		},
+		{
+			field: "245",
+			caption: "Current year’s eligible expenditures",
+			kind: "money",
+			role: "input",
+			section: "agreement",
+			note: "This member’s own current-year eligible expenditures. Summed at line 275 (\"X\")."
+		},
+		{
+			field: "250",
+			caption: "Eligible expenditures for the first preceding year",
+			kind: "money",
+			role: "input",
+			section: "agreement",
+			note: "This member’s own figure. Summed at line 280 (\"Y\")."
+		},
+		{
+			field: "260",
+			caption: "Eligible expenditures for the second preceding year",
+			kind: "money",
+			role: "input",
+			section: "agreement",
+			note: "This member’s own figure. Summed at line 290 (\"Z\")."
+		},
+		{
+			field: "265",
+			caption: "Taxable Capital for the first preceding year",
+			kind: "money",
+			role: "input",
+			section: "agreement",
+			note: "This member’s own figure. Summed at line 300 — informational; does not feed line 128."
+		},
+		{
+			field: "267",
+			caption: "Individual corporation maximum allowed amount",
+			kind: "money",
+			role: "computed",
+			section: "agreement",
+			note: "Line 245 − [(line 250 + line 260) / 2]. If negative, this member’s allowed amount (line 268) is nil, not negative."
+		},
+		{
+			field: "268",
+			caption: "Allocated allowed amount to each corporation",
+			kind: "money",
+			role: "computed",
+			section: "agreement",
+			note: "The LEAST of: line 240, line 267, and the lesser of [(4,000,000 × days in this member’s own tax year / 365 or 366) or line 031] less this member’s own base amount."
+		},
+		{
+			field: "270",
+			caption: "Total allocated expenditure limit",
+			kind: "money",
+			role: "total",
+			section: "agreement",
+			note: "Σ line 240 across every member. Must not exceed line 208."
+		},
+		{
+			field: "275",
+			caption: "Total current-year eligible expenditures",
+			kind: "money",
+			role: "total",
+			section: "agreement",
+			note: "Σ line 245 — \"X\" in the Allowed Amount formula on page 2."
+		},
+		{
+			field: "280",
+			caption: "Total eligible expenditures — first preceding year",
+			kind: "money",
+			role: "total",
+			section: "agreement",
+			note: "Σ line 250 — \"Y\" in the Allowed Amount formula."
+		},
+		{
+			field: "290",
+			caption: "Total eligible expenditures — second preceding year",
+			kind: "money",
+			role: "total",
+			section: "agreement",
+			note: "Σ line 260 — \"Z\" in the Allowed Amount formula."
+		},
+		{
+			field: "300",
+			caption: "Total taxable capital — first preceding year",
+			kind: "money",
+			role: "total",
+			section: "agreement",
+			note: "Σ line 265, across every member."
+		},
+		{
+			field: "310",
+			caption: "Group Allowed Amount",
+			kind: "money",
+			role: "computed",
+			section: "agreement",
+			note: "Line 275 − (average of line 280 and line 290). \"X − ((Y + Z) / 2)\"."
+		},
+		{
+			field: "320",
+			caption: "Total allocated allowed amount",
+			kind: "money",
+			role: "total",
+			section: "agreement",
+			note: "Σ line 268. Must be less than or equal to line 310."
+		},
+		{
+			field: "325",
+			caption: "Corporation Allocated Allowed amount",
+			kind: "money",
+			role: "total",
+			section: "agreement",
+			note: "The claiming corporation’s own line 268, restated — used to calculate line 125 on page 2."
 		}
 	].map(({ field, ...rest }) => ({
 		...rest,
 		line: id(field)
 	})).sort((a, b) => a.line.localeCompare(b.line)),
 	provenance: {
-		document: "research/sources/tra-spec/AT1-Chapter3-2025.2-full.txt",
-		retrieved: "2026-08-08",
-		revision: "line numbers match the engine payload builder, verified against the live form"
+		document: "research/sources/tra-forms/pdf/AT1SCH29-innovation-employment-grant-TRA14637.pdf",
+		retrieved: "2026-08-28",
+		revision: "TRA14637 (AT29) Rev. 2026-06. Page 1/2 rendered at 250dpi and cross-checked against AuraTax’s live rendering of the same schedule (research/validation/auratax/2026-08-25-at1-schedule1-royalty/); replaced a prior definition that ground the $4M limit by taxable capital instead of applying the reduction factor to the credit — see schedule29-ieg.ts. Page 2’s limit fields (100/102/104/108/114/116/118/125) and page 3 (the Agreement Among Associated Corporations, 200-325) were added 2026-08-28 by re-rendering the live form at 300dpi — this closed two gaps at once: `ui-line-citations` had no form definition to check the new UI’s 245/265 citations against, and a prior version of `schedule29Values` filed the member’s free-text NAME at line 220, which the form defines as the Federal Business Number — a wrong-box filing the citation check could not have caught on its own, since 220 was not cited by any UI label."
 	}
 };
-/** Eight per cent, up to the base level of spending. */
+/** Eight per cent, on the full capped eligible expenditures. */
 const AT1_IEG_BASE_RATE = .08;
-/** Twenty per cent, on the increment above it. */
-const AT1_IEG_ENHANCED_RATE = .2;
+/** Twelve per cent, on the increment above the base level. */
+const AT1_IEG_ENHANCED_RATE = .12;
 /** The annual cap on eligible expenditures, shared across an associated group. */
 const AT1_IEG_MAX_EXPENDITURE = 4e6;
 /** The base level averages this many prior years. */

package/dist/index.d.mts

@@ -313,10 +313,10 @@ declare const AT1_SCHEDULE_21: FormDefinition;
 //#endregion
 //#region src/t2/at1/forms/schedule29.d.ts
 declare const AT1_SCHEDULE_29: FormDefinition;
-/** Eight per cent, up to the base level of spending. */
+/** Eight per cent, on the full capped eligible expenditures. */
 declare const AT1_IEG_BASE_RATE = 0.08;
-/** Twenty per cent, on the increment above it. */
-declare const AT1_IEG_ENHANCED_RATE = 0.2;
+/** Twelve per cent, on the increment above the base level. */
+declare const AT1_IEG_ENHANCED_RATE = 0.12;
 /** The annual cap on eligible expenditures, shared across an associated group. */
 declare const AT1_IEG_MAX_EXPENDITURE = 4000000;
 /** The base level averages this many prior years. */

package/dist/index.mjs

@@ -1,6 +1,6 @@
 import { _ as getCombinedRate, a as SIMPLIFIED_DIGITAL_THRESHOLD_MINOR, b as resetCaTaxRuleExtensions, c as calculateCaSalesTax, d as placeOfSupply, f as CA_SUPPLY_CATEGORIES, g as PROVINCIAL_REGIMES, h as GST_RATE, i as PSB_SMALL_SUPPLIER_THRESHOLD_MINOR, l as claimableItc, m as pstApplies, n as gst34LedgerAdapter, o as SMALL_SUPPLIER_THRESHOLD_MINOR, p as classifySupply, r as gst34Template, s as VEHICLE_ITC_CEILINGS, t as gst34Engine, u as isSmallSupplier, v as getProvincialRegime, y as extendCaTaxRules } from "./gst-hst.mjs";
 import { $ as SCHEDULE_2_CARRYFORWARD_YEARS, A as SCHEDULE_8_CCA_LINE, At as AT1_DONATION_CARRYFORWARD_YEARS, B as SCHEDULE_5_JURISDICTIONS, Bt as AT1_SCHEDULE_13, C as SCHEDULE_23_GROUP_BUSINESS_LIMIT, Ct as AT1_IEG_ENHANCED_RATE, D as T2_SCHEDULE_21, Dt as AT1_SCHEDULE_29, E as SCHEDULE_21_NON_BUSINESS_CREDIT_LINE, Et as AT1_IEG_PRIOR_YEARS, F as SCHEDULE_7_ADJUSTED_AII_LINE, Ft as AT1_SECTION_34_2_GROSS_UP, G as SCHEDULE_4_LPP_CARRYFORWARD_YEARS, Gt as AT1_BALANCE_LINE, H as SCHEDULE_5_SALARIES_OFFSET, Ht as AT1_SCHEDULE_12, I as SCHEDULE_7_PASSIVE_INCOME_THRESHOLD, It as AT1_SCHEDULE_17, J as UnclassifiedLineError, K as SCHEDULE_4_NON_CAPITAL_CARRYFORWARD_YEARS, Kt as AT1_JACKET, L as T2_SCHEDULE_7, Lt as AT1_SCHEDULE_17_RESERVES, M as SCHEDULE_8_RECAPTURE_LINE, Mt as AT1_SCHEDULE_20_POOLS, N as SCHEDULE_8_TERMINAL_LOSS_LINE, Nt as AT1_SCHEDULE_18, O as SCHEDULE_13_RESERVE_ROWS, Ot as AT1_SCHEDULE_21, P as T2_SCHEDULE_8, Pt as AT1_SCHEDULE_18_CATEGORIES, Q as T2_SCHEDULE_3, R as SCHEDULE_6_GRIDS, Rt as AT1_SCHEDULE_16, S as T2_SCHEDULE_24, St as AT1_IEG_BASE_RATE, T as SCHEDULE_21_BUSINESS_CREDIT_LINE, Tt as AT1_IEG_MAX_EXPENDITURE, U as T2_SCHEDULE_5, Ut as AT1_SCHEDULE_12_PAIRS, V as SCHEDULE_5_REVENUE_OFFSET, Vt as AT1_SCHEDULE_13_COLUMNS, W as SCHEDULE_4_CARRYBACK_YEARS, Wt as AT1_BALANCE_CREDIT_LINES, X as SCHEDULE_3_ELIGIBLE_PAID_LINE, Y as buildFields, Z as SCHEDULE_3_TAXABLE_PAID_LINE, _ as T2_SCHEDULE_33, _t as T2_TOTAL_TAX_PAYABLE_LINE, a as getField, at as SCHEDULE_1_TOTAL_DEDUCTIONS_LINE, b as T2_SCHEDULE_31, bt as CO17_TAXABLE_INCOME_BOX, c as T2_SCHEDULE_55, ct as indexByLine, d as T2_SCHEDULE_53, dt as validateFormDefinition, et as SCHEDULE_2_CHARITABLE_CURRENT_LINE, f as SCHEDULE_50_DISCLOSURE_THRESHOLD, ft as T2_BASE_PART_I_RATE, g as SCHEDULE_33_TAXABLE_CAPITAL_IN_CANADA_LINE, gt as T2_TAXABLE_INCOME_LINE, h as T2_SCHEDULE_43, ht as T2_SMALL_BUSINESS_DEDUCTION_RATE, i as formsForProgram, it as SCHEDULE_1_TOTAL_ADDITIONS_LINE, j as SCHEDULE_8_COLUMNS, jt as AT1_SCHEDULE_20, k as T2_SCHEDULE_13, kt as AT1_SCHEDULE_21_POOLS, l as SCHEDULE_53_CLOSING_GRIP_LINE, lt as inputFields, m as SCHEDULE_43_DIVIDEND_ALLOWANCE, mt as T2_NET_INCOME_FOR_TAX_LINE, n as describeLine, nt as SCHEDULE_1_LINES, o as getForm, ot as T2_SCHEDULE_1, p as T2_SCHEDULE_50, pt as T2_JACKET, q as T2_SCHEDULE_4, qt as AT1_TAX_PAYABLE_LINE, r as findBrokenLinks, rt as SCHEDULE_1_LINE_BY_NUMBER, s as T2_SCHEDULE_130, st as fieldsInSection, t as FORMS, tt as T2_SCHEDULE_2, u as SCHEDULE_53_GENERAL_RATE_FACTOR, ut as isEnterableLine, v as SCHEDULE_31_ENHANCED_SRED_RATE, vt as CO17_QUEBEC_PROPORTION_BOX, w as T2_SCHEDULE_23, wt as AT1_IEG_JACKET_LINE, x as SCHEDULE_24_OPERATION_TYPE_LINE, xt as CO17_TAX_PAYABLE_BOX, y as SCHEDULE_31_GENERAL_SRED_RATE, yt as CO17_RETURN, z as T2_SCHEDULE_6, zt as AT1_SCHEDULE_16_CARRYFORWARD_LINE } from "./forms.mjs";
-import { $ as computeProvincialAllocation, $n as at1TaxPayableDeductions, $t as CEC_DEDUCTION_RATE, A as runConformance, An as reconcileAlbertaNetIncome, Ar as AB_GENERAL_RATE_BANDS, At as computeCcpcActiveBusinessTax, B as computeGrip, Bn as formatRsiText, Bt as AT1_DONATION_GAIN_RATE, C as computeQuebecTax, Cn as albertaCcaScheduleAdjustments, Cr as schedule1Values, Ct as blendProvinceRateTable, D as T2_LINE_META, Dn as albertaReserveDifference, Dr as schedule2Values, Dt as dividendsDeductibleS112, E as resolveQuebecTaxRates, En as albertaRecaptureDifference, Er as schedule29Values, Et as computeTaxableIncome, F as normalizeSchedule88, Fn as RSI_NEGATIVE_PREFIX, Fr as earliestRateYear, Ft as CORP_TAX_RATE_BOOK, G as ITC_RECAPTURE_PERIOD_YEARS, Gn as AT1_CRITICAL_MANDATORY_FIELDS, Gt as SECTION_34_2_GROSS_UP, H as LARGE_CORPORATION_THRESHOLD, Hn as renderRsiHeader, Ht as computeDonationMaximum, I as computeSchedule55, In as RSI_WORD_GAP, Ir as extendRateBook, It as resolveCorpTaxRates, J as allocateEvenly, Jn as At1TaxPayableMismatchError, Jt as AT1_RESERVE_LINES, K as computeItcRecapture, Kn as At1CriticalFieldMissingError, Kt as computeAlbertaSchedule18, L as LRIP_INVESTMENT_CORPORATION_MULTIPLE, Ln as RsiLineItemError, Lr as hasExactRateYear, Lt as T2_CERTIFICATION_FIXTURES, M as computeFederalT2, Mn as computeLossCarryback, Mr as AB_TAX_2024, Mt as computeBusinessLimit, N as computeSchedule101, Nn as RSI_COLUMN_GAP, Nr as AB_TAX_RATE_BOOK, Nt as computeSBD, O as foldT2Lines, On as albertaTerminalLossDifference, Or as computeAlbertaTax, Ot as netCapitalLossApplied, P as SCHEDULE_88_MAX_URLS, Pn as RSI_DELIMITER, Pr as resolveAlbertaTaxRates, Pt as CORP_TAX_2024, Q as computeSchedule6, Qn as assertCriticalFields, Qt as computeAlbertaSchedule16, R as LRIP_INVESTMENT_INCOME_FACTOR, Rn as formatRsiAmount, Rr as latestRateYear, Rt as computeLossSchedule, S as computeQuebecAllocationFactor, Sn as albertaCcaDifference, Sr as schedule18Values, St as resolveProvinceRates, T as QC_TAX_RATE_BOOK, Tn as albertaDispositionAdjustments, Tr as schedule21Values, Tt as charitableDonationsDeduction, U as computeTaxableCapital, Un as renderRsiLineItem, Ut as computeSchedule20, V as computeSchedule43, Vn as renderAt1Rsi, Vt as AT1_DONATION_INCOME_RATE, W as computeSchedule31, Wn as renderAt1NetFile, Wt as AT1_DISPOSITION_CATEGORIES, X as computeSchedule21, Xn as assertAt1MandatoryComplete, Xt as computeAlbertaSchedule17, Y as computeBusinessLimitAllocation, Yn as albertaBalanceUnpaid, Yt as AT1_RESERVE_TOTAL_LINES, Z as computeSchedule13, Zn as assertAt1TaxPayableReconciles, Zt as assistanceFrom, _ as renderT2DraftReturn, _n as CCA_RATE_BOOK, _r as schedule12LossDeductions, _t as EIFEL_EFFECTIVE_FROM, a as PART_VI_1_DEDUCTION_BANDS, an as computeCcaClass, ar as allocateIegExpenditureLimit, at as computeSchedule2, b as co17Engine, bn as albertaAbilDifference, br as schedule16Values, bt as PROVINCE_RATE_BOOK, c as EIFEL_FIRST_YEAR_START, cn as CLASS_14_1_MINIMUM_DEDUCTION, cr as computeIeg, ct as assertSchedule1Fileable, d as EIFEL_TRANSITIONAL_RATIO, dn as MIN_LEASEHOLD_PERIODS, dr as SINGLE_JURISDICTION_ALBERTA_FACTOR, dt as deferredIncomeTaxProvisionAddBack, en as CEC_INCLUSION_RATE, er as at1YesNo, et as computeSchedule5, f as computeEifelLimitation, fn as computeClass13, fr as computeAllocationFactor, ft as findSchedule1LineDefects, g as computeT2Settlement, gn as CCA_DECLINING_BALANCE_RATES_2024, gr as schedule10Values, gt as terminalLossDeduction, h as computeAdjustedTaxableIncome, hn as leaseholdPeriods, hr as at1LineItemId, ht as recaptureAddBack, i as computeMpDeduction, in as UnsupportedCcaClassError, ir as allocateIegEvenly, it as computePart4Rdtoh, j as runConformanceSuite, jn as LossCarrybackError, jr as computeDayWeightedGeneralTax, jt as computePartITax, k as formatConformanceReport, kn as computeSchedule12, kr as computeAlbertaSbd, kt as nonCapitalLossApplied, l as EIFEL_STANDARD_RATIO, ln as CLASS_14_1_TRANSITIONAL_RATE, lr as computeIegBaseAmount, lt as ccaDeduction, m as FOREIGN_TAX_CREDIT_GROSS_UP, mn as computeClass141AdditionalAllowance, mr as AT1_SCHEDULES_WITH_BUILDERS, mt as mealsAndEntertainmentAddBack, n as MP_GROSS_REVENUE_THRESHOLD, nn as computeAlbertaSchedule14, nr as at1Engine, nt as PART_IV_RATE, o as computePartVI1Deduction, on as computeCcaSchedule, or as computeIegGroupFigures, ot as Schedule1NotFileableError, p as ratioOfPermissibleExpenses, pn as computeClass14, pr as AT1_SCHEDULES_WITHOUT_BUILDERS, pt as incomeTaxProvisionAddBack, q as computeZetm, qn as At1MandatoryFieldMissingError, qt as AT1_RESERVE_KINDS, r as MP_RATES_2024, rn as computeAlbertaSchedule13, rr as computeAlbertaReturn, rt as REFUNDABLE_PART_I_RATE, s as partVI1DeductionMultiple, sn as computeSchedule8, sr as IEG_2024, st as amortizationAddBack, t as MP_EXCLUDED_ACTIVITIES, tn as cecScheduleAppliesToTaxYear, tr as xmlEscape, tt as computeSchedule4Losses, u as EIFEL_STANDARD_RATIO_FROM, un as MAX_LEASEHOLD_PERIODS, ur as computeIegExpenditureLimit, ut as computeSchedule1, v as t2Engine, vn as isDecliningBalanceClass, vr as schedule12Values, vt as assessEifel, w as QC_TAX_2024, wn as albertaCurrentYearLoss, wr as schedule20Values, wt as dayWeightedRate, x as computeQuebecReturn, xn as albertaCapitalGainDifference, xr as schedule17Values, xt as isSchedule5Province, y as renderCo17DraftReturn, yn as resolveCcaRates, yr as schedule13Values, yt as PROVINCE_RATES_2024, z as computeSchedule54, zn as formatRsiDate, zr as resolveRates, zt as computeLossContinuity } from "./t2.mjs";
+import { $ as computeProvincialAllocation, $n as at1TaxPayableDeductions, $t as CEC_DEDUCTION_RATE, A as runConformance, An as reconcileAlbertaNetIncome, Ar as computeAlbertaSbd, At as computeCcpcActiveBusinessTax, B as computeGrip, Bn as formatRsiText, Br as resolveRates, Bt as AT1_DONATION_GAIN_RATE, C as computeQuebecTax, Cn as albertaCcaScheduleAdjustments, Cr as schedule18Values, Ct as blendProvinceRateTable, D as T2_LINE_META, Dn as albertaReserveDifference, Dr as schedule29Values, Dt as dividendsDeductibleS112, E as resolveQuebecTaxRates, En as albertaRecaptureDifference, Er as schedule21Values, Et as computeTaxableIncome, F as normalizeSchedule88, Fn as RSI_NEGATIVE_PREFIX, Fr as resolveAlbertaTaxRates, Ft as CORP_TAX_RATE_BOOK, G as ITC_RECAPTURE_PERIOD_YEARS, Gn as AT1_CRITICAL_MANDATORY_FIELDS, Gt as SECTION_34_2_GROSS_UP, H as LARGE_CORPORATION_THRESHOLD, Hn as renderRsiHeader, Ht as computeDonationMaximum, I as computeSchedule55, In as RSI_WORD_GAP, Ir as earliestRateYear, It as resolveCorpTaxRates, J as allocateEvenly, Jn as At1TaxPayableMismatchError, Jt as AT1_RESERVE_LINES, K as computeItcRecapture, Kn as At1CriticalFieldMissingError, Kt as computeAlbertaSchedule18, L as LRIP_INVESTMENT_CORPORATION_MULTIPLE, Ln as RsiLineItemError, Lr as extendRateBook, Lt as T2_CERTIFICATION_FIXTURES, M as computeFederalT2, Mn as computeLossCarryback, Mr as computeDayWeightedGeneralTax, Mt as computeBusinessLimit, N as computeSchedule101, Nn as RSI_COLUMN_GAP, Nr as AB_TAX_2024, Nt as computeSBD, O as foldT2Lines, On as albertaTerminalLossDifference, Or as schedule2Values, Ot as netCapitalLossApplied, P as SCHEDULE_88_MAX_URLS, Pn as RSI_DELIMITER, Pr as AB_TAX_RATE_BOOK, Pt as CORP_TAX_2024, Q as computeSchedule6, Qn as assertCriticalFields, Qt as computeAlbertaSchedule16, R as LRIP_INVESTMENT_INCOME_FACTOR, Rn as formatRsiAmount, Rr as hasExactRateYear, Rt as computeLossSchedule, S as computeQuebecAllocationFactor, Sn as albertaCcaDifference, Sr as schedule17Values, St as resolveProvinceRates, T as QC_TAX_RATE_BOOK, Tn as albertaDispositionAdjustments, Tr as schedule20Values, Tt as charitableDonationsDeduction, U as computeTaxableCapital, Un as renderRsiLineItem, Ut as computeSchedule20, V as computeSchedule43, Vn as renderAt1Rsi, Vt as AT1_DONATION_INCOME_RATE, W as computeSchedule31, Wn as renderAt1NetFile, Wt as AT1_DISPOSITION_CATEGORIES, X as computeSchedule21, Xn as assertAt1MandatoryComplete, Xt as computeAlbertaSchedule17, Y as computeBusinessLimitAllocation, Yn as albertaBalanceUnpaid, Yt as AT1_RESERVE_TOTAL_LINES, Z as computeSchedule13, Zn as assertAt1TaxPayableReconciles, Zt as assistanceFrom, _ as renderT2DraftReturn, _n as CCA_RATE_BOOK, _r as schedule10Values, _t as EIFEL_EFFECTIVE_FROM, a as PART_VI_1_DEDUCTION_BANDS, an as computeCcaClass, ar as allocateIegExpenditureLimit, at as computeSchedule2, b as co17Engine, bn as albertaAbilDifference, br as schedule13Values, bt as PROVINCE_RATE_BOOK, c as EIFEL_FIRST_YEAR_START, cn as CLASS_14_1_MINIMUM_DEDUCTION, cr as IEG_2024, ct as assertSchedule1Fileable, d as EIFEL_TRANSITIONAL_RATIO, dn as MIN_LEASEHOLD_PERIODS, dr as computeIegReductionFactor, dt as deferredIncomeTaxProvisionAddBack, en as CEC_INCLUSION_RATE, er as at1YesNo, et as computeSchedule5, f as computeEifelLimitation, fn as computeClass13, fr as SINGLE_JURISDICTION_ALBERTA_FACTOR, ft as findSchedule1LineDefects, g as computeT2Settlement, gn as CCA_DECLINING_BALANCE_RATES_2024, gr as at1LineItemId, gt as terminalLossDeduction, h as computeAdjustedTaxableIncome, hn as leaseholdPeriods, hr as AT1_SCHEDULES_WITH_BUILDERS, ht as recaptureAddBack, i as computeMpDeduction, in as UnsupportedCcaClassError, ir as allocateIegEvenly, it as computePart4Rdtoh, j as runConformanceSuite, jn as LossCarrybackError, jr as AB_GENERAL_RATE_BANDS, jt as computePartITax, k as formatConformanceReport, kn as computeSchedule12, kr as computeAlbertaTax, kt as nonCapitalLossApplied, l as EIFEL_STANDARD_RATIO, ln as CLASS_14_1_TRANSITIONAL_RATE, lr as computeIeg, lt as ccaDeduction, m as FOREIGN_TAX_CREDIT_GROSS_UP, mn as computeClass141AdditionalAllowance, mr as AT1_SCHEDULES_WITHOUT_BUILDERS, mt as mealsAndEntertainmentAddBack, n as MP_GROSS_REVENUE_THRESHOLD, nn as computeAlbertaSchedule14, nr as at1Engine, nt as PART_IV_RATE, o as computePartVI1Deduction, on as computeCcaSchedule, or as computeIegAgreement, ot as Schedule1NotFileableError, p as ratioOfPermissibleExpenses, pn as computeClass14, pr as computeAllocationFactor, pt as incomeTaxProvisionAddBack, q as computeZetm, qn as At1MandatoryFieldMissingError, qt as AT1_RESERVE_KINDS, r as MP_RATES_2024, rn as computeAlbertaSchedule13, rr as computeAlbertaReturn, rt as REFUNDABLE_PART_I_RATE, s as partVI1DeductionMultiple, sn as computeSchedule8, sr as computeIegGroupFigures, st as amortizationAddBack, t as MP_EXCLUDED_ACTIVITIES, tn as cecScheduleAppliesToTaxYear, tr as xmlEscape, tt as computeSchedule4Losses, u as EIFEL_STANDARD_RATIO_FROM, un as MAX_LEASEHOLD_PERIODS, ur as computeIegBaseAmount, ut as computeSchedule1, v as t2Engine, vn as isDecliningBalanceClass, vr as schedule12LossDeductions, vt as assessEifel, w as QC_TAX_2024, wn as albertaCurrentYearLoss, wr as schedule1Values, wt as dayWeightedRate, x as computeQuebecReturn, xn as albertaCapitalGainDifference, xr as schedule16Values, xt as isSchedule5Province, y as renderCo17DraftReturn, yn as resolveCcaRates, yr as schedule12Values, yt as PROVINCE_RATES_2024, z as computeSchedule54, zn as formatRsiDate, zr as latestRateYear, zt as computeLossContinuity } from "./t2.mjs";
 import { wireTaxToLedger } from "@classytic/tax-core/obligation";
 //#region src/resolver.ts
 function createCaTaxResolver(options) {
@@ -95,4 +95,4 @@ const caTaxPack = {
 	]
 };
 //#endregion
-export { AB_GENERAL_RATE_BANDS, AB_TAX_2024, AB_TAX_RATE_BOOK, AT1_BALANCE_CREDIT_LINES, AT1_BALANCE_LINE, AT1_CRITICAL_MANDATORY_FIELDS, AT1_DISPOSITION_CATEGORIES, AT1_DONATION_CARRYFORWARD_YEARS, AT1_DONATION_GAIN_RATE, AT1_DONATION_INCOME_RATE, AT1_IEG_BASE_RATE, AT1_IEG_ENHANCED_RATE, AT1_IEG_JACKET_LINE, AT1_IEG_MAX_EXPENDITURE, AT1_IEG_PRIOR_YEARS, AT1_JACKET, AT1_RESERVE_KINDS, AT1_RESERVE_LINES, AT1_RESERVE_TOTAL_LINES, AT1_SCHEDULES_WITHOUT_BUILDERS, AT1_SCHEDULES_WITH_BUILDERS, AT1_SCHEDULE_12, AT1_SCHEDULE_12_PAIRS, AT1_SCHEDULE_13, AT1_SCHEDULE_13_COLUMNS, AT1_SCHEDULE_16, AT1_SCHEDULE_16_CARRYFORWARD_LINE, AT1_SCHEDULE_17, AT1_SCHEDULE_17_RESERVES, AT1_SCHEDULE_18, AT1_SCHEDULE_18_CATEGORIES, AT1_SCHEDULE_20, AT1_SCHEDULE_20_POOLS, AT1_SCHEDULE_21, AT1_SCHEDULE_21_POOLS, AT1_SCHEDULE_29, AT1_SECTION_34_2_GROSS_UP, AT1_TAX_PAYABLE_LINE, At1CriticalFieldMissingError, At1MandatoryFieldMissingError, At1TaxPayableMismatchError, CA_SUPPLY_CATEGORIES, CCA_DECLINING_BALANCE_RATES_2024, CCA_RATE_BOOK, CEC_DEDUCTION_RATE, CEC_INCLUSION_RATE, CLASS_14_1_MINIMUM_DEDUCTION, CLASS_14_1_TRANSITIONAL_RATE, CO17_QUEBEC_PROPORTION_BOX, CO17_RETURN, CO17_TAXABLE_INCOME_BOX, CO17_TAX_PAYABLE_BOX, CORP_TAX_2024, CORP_TAX_RATE_BOOK, EIFEL_EFFECTIVE_FROM, EIFEL_FIRST_YEAR_START, EIFEL_STANDARD_RATIO, EIFEL_STANDARD_RATIO_FROM, EIFEL_TRANSITIONAL_RATIO, FOREIGN_TAX_CREDIT_GROSS_UP, FORMS, GST_RATE, IEG_2024, ITC_RECAPTURE_PERIOD_YEARS, LARGE_CORPORATION_THRESHOLD, LRIP_INVESTMENT_CORPORATION_MULTIPLE, LRIP_INVESTMENT_INCOME_FACTOR, LossCarrybackError, MAX_LEASEHOLD_PERIODS, MIN_LEASEHOLD_PERIODS, MP_EXCLUDED_ACTIVITIES, MP_GROSS_REVENUE_THRESHOLD, MP_RATES_2024, PART_IV_RATE, PART_VI_1_DEDUCTION_BANDS, PROVINCE_RATES_2024, PROVINCE_RATE_BOOK, PROVINCIAL_REGIMES, PSB_SMALL_SUPPLIER_THRESHOLD_MINOR, QC_TAX_2024, QC_TAX_RATE_BOOK, REFUNDABLE_PART_I_RATE, RSI_COLUMN_GAP, RSI_DELIMITER, RSI_NEGATIVE_PREFIX, RSI_WORD_GAP, RsiLineItemError, SCHEDULE_13_RESERVE_ROWS, SCHEDULE_1_LINES, SCHEDULE_1_LINE_BY_NUMBER, SCHEDULE_1_TOTAL_ADDITIONS_LINE, SCHEDULE_1_TOTAL_DEDUCTIONS_LINE, SCHEDULE_21_BUSINESS_CREDIT_LINE, SCHEDULE_21_NON_BUSINESS_CREDIT_LINE, SCHEDULE_23_GROUP_BUSINESS_LIMIT, SCHEDULE_24_OPERATION_TYPE_LINE, SCHEDULE_2_CARRYFORWARD_YEARS, SCHEDULE_2_CHARITABLE_CURRENT_LINE, SCHEDULE_31_ENHANCED_SRED_RATE, SCHEDULE_31_GENERAL_SRED_RATE, SCHEDULE_33_TAXABLE_CAPITAL_IN_CANADA_LINE, SCHEDULE_3_ELIGIBLE_PAID_LINE, SCHEDULE_3_TAXABLE_PAID_LINE, SCHEDULE_43_DIVIDEND_ALLOWANCE, SCHEDULE_4_CARRYBACK_YEARS, SCHEDULE_4_LPP_CARRYFORWARD_YEARS, SCHEDULE_4_NON_CAPITAL_CARRYFORWARD_YEARS, SCHEDULE_50_DISCLOSURE_THRESHOLD, SCHEDULE_53_CLOSING_GRIP_LINE, SCHEDULE_53_GENERAL_RATE_FACTOR, SCHEDULE_5_JURISDICTIONS, SCHEDULE_5_REVENUE_OFFSET, SCHEDULE_5_SALARIES_OFFSET, SCHEDULE_6_GRIDS, SCHEDULE_7_ADJUSTED_AII_LINE, SCHEDULE_7_PASSIVE_INCOME_THRESHOLD, SCHEDULE_88_MAX_URLS, SCHEDULE_8_CCA_LINE, SCHEDULE_8_COLUMNS, SCHEDULE_8_RECAPTURE_LINE, SCHEDULE_8_TERMINAL_LOSS_LINE, SECTION_34_2_GROSS_UP, SIMPLIFIED_DIGITAL_THRESHOLD_MINOR, SINGLE_JURISDICTION_ALBERTA_FACTOR, SMALL_SUPPLIER_THRESHOLD_MINOR, Schedule1NotFileableError, T2_BASE_PART_I_RATE, T2_CERTIFICATION_FIXTURES, T2_JACKET, T2_LINE_META, T2_NET_INCOME_FOR_TAX_LINE, T2_SCHEDULE_1, T2_SCHEDULE_13, T2_SCHEDULE_130, T2_SCHEDULE_2, T2_SCHEDULE_21, T2_SCHEDULE_23, T2_SCHEDULE_24, T2_SCHEDULE_3, T2_SCHEDULE_31, T2_SCHEDULE_33, T2_SCHEDULE_4, T2_SCHEDULE_43, T2_SCHEDULE_5, T2_SCHEDULE_50, T2_SCHEDULE_53, T2_SCHEDULE_55, T2_SCHEDULE_6, T2_SCHEDULE_7, T2_SCHEDULE_8, T2_SMALL_BUSINESS_DEDUCTION_RATE, T2_TAXABLE_INCOME_LINE, T2_TOTAL_TAX_PAYABLE_LINE, UnclassifiedLineError, UnsupportedCcaClassError, VEHICLE_ITC_CEILINGS, albertaAbilDifference, albertaBalanceUnpaid, albertaCapitalGainDifference, albertaCcaDifference, albertaCcaScheduleAdjustments, albertaCurrentYearLoss, albertaDispositionAdjustments, albertaRecaptureDifference, albertaReserveDifference, albertaTerminalLossDifference, allocateEvenly, allocateIegEvenly, allocateIegExpenditureLimit, amortizationAddBack, assertAt1MandatoryComplete, assertAt1TaxPayableReconciles, assertCriticalFields, assertSchedule1Fileable, assessEifel, assistanceFrom, at1Engine, at1LineItemId, at1TaxPayableDeductions, at1YesNo, blendProvinceRateTable, buildFields, caTaxPack, calculateCaSalesTax, ccaDeduction, cecScheduleAppliesToTaxYear, charitableDonationsDeduction, claimableItc, classifySupply, co17Engine, computeAdjustedTaxableIncome, computeAlbertaReturn, computeAlbertaSbd, computeAlbertaSchedule13, computeAlbertaSchedule14, computeAlbertaSchedule16, computeAlbertaSchedule17, computeAlbertaSchedule18, computeAlbertaTax, computeAllocationFactor, computeBusinessLimit, computeBusinessLimitAllocation, computeCcaClass, computeCcaSchedule, computeCcpcActiveBusinessTax, computeClass13, computeClass14, computeClass141AdditionalAllowance, computeDayWeightedGeneralTax, computeDonationMaximum, computeEifelLimitation, computeFederalT2, computeGrip, computeIeg, computeIegBaseAmount, computeIegExpenditureLimit, computeIegGroupFigures, computeItcRecapture, computeLossCarryback, computeLossContinuity, computeLossSchedule, computeMpDeduction, computePart4Rdtoh, computePartITax, computePartVI1Deduction, computeProvincialAllocation, computeQuebecAllocationFactor, computeQuebecReturn, computeQuebecTax, computeSBD, computeSchedule1, computeSchedule101, computeSchedule12, computeSchedule13, computeSchedule2, computeSchedule20, computeSchedule21, computeSchedule31, computeSchedule43, computeSchedule4Losses, computeSchedule5, computeSchedule54, computeSchedule55, computeSchedule6, computeSchedule8, computeT2Settlement, computeTaxableCapital, computeTaxableIncome, computeZetm, createCaTaxResolver, dayWeightedRate, deferredIncomeTaxProvisionAddBack, describeLine, dividendsDeductibleS112, earliestRateYear, extendCaTaxRules, extendRateBook, fieldsInSection, findBrokenLinks, findSchedule1LineDefects, foldT2Lines, formatConformanceReport, formatRsiAmount, formatRsiDate, formatRsiText, formsForProgram, getCombinedRate, getField, getForm, getProvincialRegime, gst34Engine, gst34LedgerAdapter, gst34Template, hasExactRateYear, incomeTaxProvisionAddBack, indexByLine, inputFields, isDecliningBalanceClass, isEnterableLine, isSchedule5Province, isSmallSupplier, latestRateYear, leaseholdPeriods, mealsAndEntertainmentAddBack, netCapitalLossApplied, nonCapitalLossApplied, normalizeSchedule88, partVI1DeductionMultiple, placeOfSupply, pstApplies, ratioOfPermissibleExpenses, recaptureAddBack, reconcileAlbertaNetIncome, renderAt1NetFile, renderAt1Rsi, renderCo17DraftReturn, renderRsiHeader, renderRsiLineItem, renderT2DraftReturn, resetCaTaxRuleExtensions, resolveAlbertaTaxRates, resolveCcaRates, resolveCorpTaxRates, resolveProvinceRates, resolveQuebecTaxRates, resolveRates, runConformance, runConformanceSuite, schedule10Values, schedule12LossDeductions, schedule12Values, schedule13Values, schedule16Values, schedule17Values, schedule18Values, schedule1Values, schedule20Values, schedule21Values, schedule29Values, schedule2Values, t2Engine, terminalLossDeduction, validateFormDefinition, wireTaxToLedger, xmlEscape };
+export { AB_GENERAL_RATE_BANDS, AB_TAX_2024, AB_TAX_RATE_BOOK, AT1_BALANCE_CREDIT_LINES, AT1_BALANCE_LINE, AT1_CRITICAL_MANDATORY_FIELDS, AT1_DISPOSITION_CATEGORIES, AT1_DONATION_CARRYFORWARD_YEARS, AT1_DONATION_GAIN_RATE, AT1_DONATION_INCOME_RATE, AT1_IEG_BASE_RATE, AT1_IEG_ENHANCED_RATE, AT1_IEG_JACKET_LINE, AT1_IEG_MAX_EXPENDITURE, AT1_IEG_PRIOR_YEARS, AT1_JACKET, AT1_RESERVE_KINDS, AT1_RESERVE_LINES, AT1_RESERVE_TOTAL_LINES, AT1_SCHEDULES_WITHOUT_BUILDERS, AT1_SCHEDULES_WITH_BUILDERS, AT1_SCHEDULE_12, AT1_SCHEDULE_12_PAIRS, AT1_SCHEDULE_13, AT1_SCHEDULE_13_COLUMNS, AT1_SCHEDULE_16, AT1_SCHEDULE_16_CARRYFORWARD_LINE, AT1_SCHEDULE_17, AT1_SCHEDULE_17_RESERVES, AT1_SCHEDULE_18, AT1_SCHEDULE_18_CATEGORIES, AT1_SCHEDULE_20, AT1_SCHEDULE_20_POOLS, AT1_SCHEDULE_21, AT1_SCHEDULE_21_POOLS, AT1_SCHEDULE_29, AT1_SECTION_34_2_GROSS_UP, AT1_TAX_PAYABLE_LINE, At1CriticalFieldMissingError, At1MandatoryFieldMissingError, At1TaxPayableMismatchError, CA_SUPPLY_CATEGORIES, CCA_DECLINING_BALANCE_RATES_2024, CCA_RATE_BOOK, CEC_DEDUCTION_RATE, CEC_INCLUSION_RATE, CLASS_14_1_MINIMUM_DEDUCTION, CLASS_14_1_TRANSITIONAL_RATE, CO17_QUEBEC_PROPORTION_BOX, CO17_RETURN, CO17_TAXABLE_INCOME_BOX, CO17_TAX_PAYABLE_BOX, CORP_TAX_2024, CORP_TAX_RATE_BOOK, EIFEL_EFFECTIVE_FROM, EIFEL_FIRST_YEAR_START, EIFEL_STANDARD_RATIO, EIFEL_STANDARD_RATIO_FROM, EIFEL_TRANSITIONAL_RATIO, FOREIGN_TAX_CREDIT_GROSS_UP, FORMS, GST_RATE, IEG_2024, ITC_RECAPTURE_PERIOD_YEARS, LARGE_CORPORATION_THRESHOLD, LRIP_INVESTMENT_CORPORATION_MULTIPLE, LRIP_INVESTMENT_INCOME_FACTOR, LossCarrybackError, MAX_LEASEHOLD_PERIODS, MIN_LEASEHOLD_PERIODS, MP_EXCLUDED_ACTIVITIES, MP_GROSS_REVENUE_THRESHOLD, MP_RATES_2024, PART_IV_RATE, PART_VI_1_DEDUCTION_BANDS, PROVINCE_RATES_2024, PROVINCE_RATE_BOOK, PROVINCIAL_REGIMES, PSB_SMALL_SUPPLIER_THRESHOLD_MINOR, QC_TAX_2024, QC_TAX_RATE_BOOK, REFUNDABLE_PART_I_RATE, RSI_COLUMN_GAP, RSI_DELIMITER, RSI_NEGATIVE_PREFIX, RSI_WORD_GAP, RsiLineItemError, SCHEDULE_13_RESERVE_ROWS, SCHEDULE_1_LINES, SCHEDULE_1_LINE_BY_NUMBER, SCHEDULE_1_TOTAL_ADDITIONS_LINE, SCHEDULE_1_TOTAL_DEDUCTIONS_LINE, SCHEDULE_21_BUSINESS_CREDIT_LINE, SCHEDULE_21_NON_BUSINESS_CREDIT_LINE, SCHEDULE_23_GROUP_BUSINESS_LIMIT, SCHEDULE_24_OPERATION_TYPE_LINE, SCHEDULE_2_CARRYFORWARD_YEARS, SCHEDULE_2_CHARITABLE_CURRENT_LINE, SCHEDULE_31_ENHANCED_SRED_RATE, SCHEDULE_31_GENERAL_SRED_RATE, SCHEDULE_33_TAXABLE_CAPITAL_IN_CANADA_LINE, SCHEDULE_3_ELIGIBLE_PAID_LINE, SCHEDULE_3_TAXABLE_PAID_LINE, SCHEDULE_43_DIVIDEND_ALLOWANCE, SCHEDULE_4_CARRYBACK_YEARS, SCHEDULE_4_LPP_CARRYFORWARD_YEARS, SCHEDULE_4_NON_CAPITAL_CARRYFORWARD_YEARS, SCHEDULE_50_DISCLOSURE_THRESHOLD, SCHEDULE_53_CLOSING_GRIP_LINE, SCHEDULE_53_GENERAL_RATE_FACTOR, SCHEDULE_5_JURISDICTIONS, SCHEDULE_5_REVENUE_OFFSET, SCHEDULE_5_SALARIES_OFFSET, SCHEDULE_6_GRIDS, SCHEDULE_7_ADJUSTED_AII_LINE, SCHEDULE_7_PASSIVE_INCOME_THRESHOLD, SCHEDULE_88_MAX_URLS, SCHEDULE_8_CCA_LINE, SCHEDULE_8_COLUMNS, SCHEDULE_8_RECAPTURE_LINE, SCHEDULE_8_TERMINAL_LOSS_LINE, SECTION_34_2_GROSS_UP, SIMPLIFIED_DIGITAL_THRESHOLD_MINOR, SINGLE_JURISDICTION_ALBERTA_FACTOR, SMALL_SUPPLIER_THRESHOLD_MINOR, Schedule1NotFileableError, T2_BASE_PART_I_RATE, T2_CERTIFICATION_FIXTURES, T2_JACKET, T2_LINE_META, T2_NET_INCOME_FOR_TAX_LINE, T2_SCHEDULE_1, T2_SCHEDULE_13, T2_SCHEDULE_130, T2_SCHEDULE_2, T2_SCHEDULE_21, T2_SCHEDULE_23, T2_SCHEDULE_24, T2_SCHEDULE_3, T2_SCHEDULE_31, T2_SCHEDULE_33, T2_SCHEDULE_4, T2_SCHEDULE_43, T2_SCHEDULE_5, T2_SCHEDULE_50, T2_SCHEDULE_53, T2_SCHEDULE_55, T2_SCHEDULE_6, T2_SCHEDULE_7, T2_SCHEDULE_8, T2_SMALL_BUSINESS_DEDUCTION_RATE, T2_TAXABLE_INCOME_LINE, T2_TOTAL_TAX_PAYABLE_LINE, UnclassifiedLineError, UnsupportedCcaClassError, VEHICLE_ITC_CEILINGS, albertaAbilDifference, albertaBalanceUnpaid, albertaCapitalGainDifference, albertaCcaDifference, albertaCcaScheduleAdjustments, albertaCurrentYearLoss, albertaDispositionAdjustments, albertaRecaptureDifference, albertaReserveDifference, albertaTerminalLossDifference, allocateEvenly, allocateIegEvenly, allocateIegExpenditureLimit, amortizationAddBack, assertAt1MandatoryComplete, assertAt1TaxPayableReconciles, assertCriticalFields, assertSchedule1Fileable, assessEifel, assistanceFrom, at1Engine, at1LineItemId, at1TaxPayableDeductions, at1YesNo, blendProvinceRateTable, buildFields, caTaxPack, calculateCaSalesTax, ccaDeduction, cecScheduleAppliesToTaxYear, charitableDonationsDeduction, claimableItc, classifySupply, co17Engine, computeAdjustedTaxableIncome, computeAlbertaReturn, computeAlbertaSbd, computeAlbertaSchedule13, computeAlbertaSchedule14, computeAlbertaSchedule16, computeAlbertaSchedule17, computeAlbertaSchedule18, computeAlbertaTax, computeAllocationFactor, computeBusinessLimit, computeBusinessLimitAllocation, computeCcaClass, computeCcaSchedule, computeCcpcActiveBusinessTax, computeClass13, computeClass14, computeClass141AdditionalAllowance, computeDayWeightedGeneralTax, computeDonationMaximum, computeEifelLimitation, computeFederalT2, computeGrip, computeIeg, computeIegAgreement, computeIegBaseAmount, computeIegGroupFigures, computeIegReductionFactor, computeItcRecapture, computeLossCarryback, computeLossContinuity, computeLossSchedule, computeMpDeduction, computePart4Rdtoh, computePartITax, computePartVI1Deduction, computeProvincialAllocation, computeQuebecAllocationFactor, computeQuebecReturn, computeQuebecTax, computeSBD, computeSchedule1, computeSchedule101, computeSchedule12, computeSchedule13, computeSchedule2, computeSchedule20, computeSchedule21, computeSchedule31, computeSchedule43, computeSchedule4Losses, computeSchedule5, computeSchedule54, computeSchedule55, computeSchedule6, computeSchedule8, computeT2Settlement, computeTaxableCapital, computeTaxableIncome, computeZetm, createCaTaxResolver, dayWeightedRate, deferredIncomeTaxProvisionAddBack, describeLine, dividendsDeductibleS112, earliestRateYear, extendCaTaxRules, extendRateBook, fieldsInSection, findBrokenLinks, findSchedule1LineDefects, foldT2Lines, formatConformanceReport, formatRsiAmount, formatRsiDate, formatRsiText, formsForProgram, getCombinedRate, getField, getForm, getProvincialRegime, gst34Engine, gst34LedgerAdapter, gst34Template, hasExactRateYear, incomeTaxProvisionAddBack, indexByLine, inputFields, isDecliningBalanceClass, isEnterableLine, isSchedule5Province, isSmallSupplier, latestRateYear, leaseholdPeriods, mealsAndEntertainmentAddBack, netCapitalLossApplied, nonCapitalLossApplied, normalizeSchedule88, partVI1DeductionMultiple, placeOfSupply, pstApplies, ratioOfPermissibleExpenses, recaptureAddBack, reconcileAlbertaNetIncome, renderAt1NetFile, renderAt1Rsi, renderCo17DraftReturn, renderRsiHeader, renderRsiLineItem, renderT2DraftReturn, resetCaTaxRuleExtensions, resolveAlbertaTaxRates, resolveCcaRates, resolveCorpTaxRates, resolveProvinceRates, resolveQuebecTaxRates, resolveRates, runConformance, runConformanceSuite, schedule10Values, schedule12LossDeductions, schedule12Values, schedule13Values, schedule16Values, schedule17Values, schedule18Values, schedule1Values, schedule20Values, schedule21Values, schedule29Values, schedule2Values, t2Engine, terminalLossDeduction, validateFormDefinition, wireTaxToLedger, xmlEscape };