@classytic/ca-tax 0.0.1

package/CHANGELOG.md

@@ -0,0 +1,62 @@
+# Changelog
+
+## [0.0.1] - 2026-08-20
+
+Initial release. A Canadian corporate tax engine for `@classytic/tax-core`,
+covering three jurisdictions, with the sales-tax pack it grew out of.
+
+### Corporate tax
+
+**Federal T2** — Schedule 1 book-to-tax reconciliation, CCA (S8), capital gains
+(S6), losses (S4), the small business deduction with both grinds (S7/S23/S33),
+Part IV / IV.1 / VI.1 (S3/S43), GRIP and LRIP continuity (S53/S54), Part III.1 on
+an excessive eligible dividend designation (S55), SR&ED investment tax credit
+(S31), foreign tax credits (S21), and EIFEL (S130).
+
+**Alberta AT1** — Alberta tax, the Reg 402 allocation (S2), the reconciliation to
+federal income (S12), Alberta CCA (S13), reserves (S17), dispositions (S18),
+donations (S20), loss continuity (S21/S10), the Innovation Employment Grant
+(S29), and the Net File payload.
+
+**Québec CO-17** — Québec tax over the allocation factor, and the form definition.
+
+### Form definitions (`./forms`)
+
+30 forms as typed data — the T2 jacket and 16 schedules, the AT1 jacket and 8,
+and CO-17 — each carrying its own provenance: the document it came from, its
+revision, and when it was retrieved.
+
+Every line number is traced to the published form. They are extracted from the
+CRA PDFs, the Alberta TRA specification and the Revenu Québec forms rather than
+typed, and a test refuses any line number that does not appear in one of them.
+
+The subpath is 29 kB against the 249 kB engine, so an interface can render a
+return without pulling the calculator.
+
+### Three numbering schemes
+
+Modelled distinctly rather than flattened: CRA three-digit lines, Alberta
+`SSSFFFOOO` line-item ids, and Québec boxes that carry letters — `420c` is its
+own box, not a sub-part of `420`, so anything assuming three digits truncates it.
+
+### Fail-closed by default
+
+An unclassified line throws rather than defaulting to an input. A return missing
+a mandatory field refuses rather than filing a zero. An unanswered yes/no stays
+unanswered rather than becoming "No", because Alberta records "No" as a value the
+corporation states.
+
+### Sales tax
+
+GST/HST/PST/QST with dated provincial regimes — Nova Scotia's 15%→14% (1 Apr
+2025) as two windows, Manitoba's RST-on-SaaS from 1 Jan 2026 — place of supply,
+multi-authority legs (QC = GST + QST on the GST-exclusive base), zero-rated
+versus exempt ITC semantics, restricted ITCs (meals 50%, club dues, dated vehicle
+ceilings), small-supplier registration, and the GST34 return as a tax-core
+`TaxEngine` over a `TaxReportTemplate`, with a ledger adapter posting balanced
+settlements through `wireTaxToLedger`.
+
+---
+
+ESM only · Node ≥ 20 · integer cents at boundaries, whole dollars in the
+corporate engine (GIFI convention) · effective-dated with provenance · MIT

package/LICENSE

@@ -0,0 +1,21 @@
+MIT License
+
+Copyright (c) 2026 Classytic LLC
+
+Permission is hereby granted, free of charge, to any person obtaining a copy
+of this software and associated documentation files (the "Software"), to deal
+in the Software without restriction, including without limitation the rights
+to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
+copies of the Software, and to permit persons to whom the Software is
+furnished to do so, subject to the following conditions:
+
+The above copyright notice and this permission notice shall be included in all
+copies or substantial portions of the Software.
+
+THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
+IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
+AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
+LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE
+SOFTWARE.

package/README.md

@@ -0,0 +1,78 @@
+# @classytic/ca-tax
+
+Canadian **corporate tax engine** for `@classytic/tax-core` — federal **T2**,
+Alberta **AT1**, and Québec **CO-17**, with the sales-tax pack (GST/HST/PST/QST)
+it grew out of.
+
+What distinguishes it: **every line number is traced to the published form.** The
+form definitions are extracted from the CRA PDFs, the Alberta TRA specification,
+and the Revenu Québec forms — never typed from memory — and a test refuses any
+line number that does not appear in one of them. A wrong line number is worse
+than a missing one: it files a real figure against the wrong box and nothing
+looks broken.
+
+Verified rules + provenance: [docs/research-2026-07.md](./docs/research-2026-07.md).
+
+## Corporate tax
+
+| Area | Coverage |
+|---|---|
+| **Federal T2** | Schedule 1 book-to-tax reconciliation, CCA (S8), capital gains (S6), losses (S4), SBD with both grinds (S7/S23/S33), Part IV/IV.1/VI.1 (S3/S43), GRIP & LRIP (S53/S54), Part III.1 on excessive designations (S55), SR&ED ITC (S31), foreign credits (S21), EIFEL (S130) |
+| **Alberta AT1** | Alberta tax, Reg 402 allocation (S2), the reconciliation to federal income (S12), Alberta CCA (S13), reserves (S17), dispositions (S18), donations (S20), loss continuity (S21/S10), the Innovation Employment Grant (S29), and the Net File payload |
+| **Québec CO-17** | Québec tax over the allocation factor, and the form definition |
+| **Form definitions** | 30 forms as typed data — T2 jacket + 16 schedules, AT1 jacket + 8, CO-17 — each carrying its own provenance (document, revision, retrieval date). Exposed on the `./forms` subpath, **29 kB** rather than pulling the 249 kB engine |
+| **Three numbering schemes** | CRA three-digit lines, Alberta `SSSFFFOOO` line-item ids, and Québec boxes that carry letters (`420c`) — modelled distinctly, because assuming three digits truncates the third |
+| **Fail-closed** | An unclassified line throws rather than defaulting; a return missing a mandatory field refuses rather than filing a zero; an unanswered yes/no stays unanswered rather than becoming "No" |
+
+## Sales tax
+
+| Area | Coverage |
+|---|---|
+| **Rates** | All 13 provinces/territories, effective-dated — Nova Scotia's 15%→14% (1 Apr 2025) ships as two windows, so early-2025 reprints stay period-accurate |
+| **Place of supply** | Goods → delivery province; services/intangibles → recipient address with performed-province fallback (ETA Sch. IX simplified) |
+| **Multi-authority legs** | `calculateCaSalesTax` returns per-authority legs: QC = GST(CRA) + QST(RQ) both on the GST-exclusive base; BC/SK/MB = GST + non-recoverable PST/RST — **including Manitoba's RST-on-SaaS expansion from 1 Jan 2026 as a dated rule** |
+| **Zero-rated vs exempt** | The VAT truth table: zero-rated (groceries, prescription, exports…) = 0% **with** ITCs; exempt (rent, health, financial…) = no tax, **no** ITCs |
+| **ITC restrictions** | Meals 50%, club dues denied, passenger-vehicle ceiling dated ($38k 2025 / $39k 2026), exempt-output denial |
+| **Registration** | Small supplier $30k (four-quarter + single-quarter tests), PSB $50k, simplified digital regime threshold |
+| **GST34** | The CRA return as a tax-core `TaxEngine` (negative `totalOwing` = refund/line 114) over a tax-core **`TaxReportTemplate`** line grid — completing the `/ledger` seam validation — plus `gst34LedgerAdapter` posting balanced settlements via `wireTaxToLedger` |
+| **Resolver** | `createCaTaxResolver({ province })` — per-province instances; `accountFor('input')` returns the ITC-receivable role (the recoverable side the US pack proves absent) |
+| **Hot-patch** | `extendCaTaxRules` — dated provincial-rate and PST-base overrides |
+
+## Quick start
+
+```ts
+import { calculateCaSalesTax, createCaTaxResolver } from '@classytic/ca-tax';
+
+// A Québec sale: two legs, two authorities, GST-exclusive QST base
+const r = calculateCaSalesTax({
+  supplyType: 'goods', deliveryProvince: 'QC',
+  category: 'STANDARD', amountMinor: 1_000_00,
+});
+// r.legs → [{ tax:'GST', authority:'CRA', … }, { tax:'QST', authority:'RQ', … }]
+
+// Period close — post the GST34 through your ledger
+import { wireTaxToLedger } from '@classytic/tax-core';
+import { gst34Engine, gst34LedgerAdapter } from '@classytic/ca-tax';
+const postReturn = wireTaxToLedger(gst34Engine, gst34LedgerAdapter, engine.repositories.journalEntries);
+```
+
+## Deliberately out of scope
+
+**Transmission.** The engine renders the filing payload; sending it is a host
+concern, and in two of three jurisdictions the wire format is not public. Alberta
+publishes its WSDL and response codes, so AT1 transmission is implementable. CRA's
+certified CIF schema and Revenu Québec's ImpôtNet element names are released only
+through their software-certification programmes — so both renderers produce a
+clearly-labelled draft rather than pretending otherwise.
+
+**Québec's small business deduction** is computed on form CO-771, which applies a
+paid-hours test with no federal equivalent. Not inferable from the T2.
+
+Also out: Quick Method (NS post-cut cells await RC4058 verification), T1 and
+payroll, the Bill C-4 first-time-homebuyer GST rebate, provincial PST returns.
+
+ESM only · Node ≥ 20 · integer cents · effective-dated with provenance · MIT
+
+## Trademark
+
+MIT-licensed code. "Classytic"/"arc" names + logos are trademarks of Classytic LLC — see [TRADEMARK.md](TRADEMARK.md).

package/dist/forms/index.d.mts

@@ -0,0 +1,2 @@
+import { $ as SCHEDULE_4_CARRYBACK_YEARS, $t as AT1_BALANCE_LINE, A as SCHEDULE_21_BUSINESS_CREDIT_LINE, At as AT1_SCHEDULE_21, B as SCHEDULE_8_TERMINAL_LOSS_LINE, Bt as DispositionCategory, C as SCHEDULE_31_ENHANCED_SRED_RATE, Ct as CO17_TAX_PAYABLE_BOX, D as T2_SCHEDULE_24, Dt as AT1_IEG_MAX_EXPENDITURE, E as SCHEDULE_24_OPERATION_TYPE_LINE, Et as AT1_IEG_JACKET_LINE, F as T2_SCHEDULE_13, Ft as AT1_SCHEDULE_20_POOLS, G as DispositionGrid, Gt as AT1_SCHEDULE_16_CARRYFORWARD_LINE, H as SCHEDULE_7_ADJUSTED_AII_LINE, Ht as AT1_SCHEDULE_17_RESERVES, I as CcaColumn, It as DonationPool, J as AllocationJurisdiction, Jt as AlbertaCcaColumn, K as SCHEDULE_6_GRIDS, Kt as AT1_SCHEDULE_13, L as SCHEDULE_8_CCA_LINE, Lt as AT1_SCHEDULE_18, M as T2_SCHEDULE_21, Mt as AlbertaLossPool, N as ReserveRow, Nt as AT1_DONATION_CARRYFORWARD_YEARS, O as SCHEDULE_23_GROUP_BUSINESS_LIMIT, Ot as AT1_IEG_PRIOR_YEARS, P as SCHEDULE_13_RESERVE_ROWS, Pt as AT1_SCHEDULE_20, Q as T2_SCHEDULE_5, Qt as AT1_BALANCE_CREDIT_LINES, R as SCHEDULE_8_COLUMNS, Rt as AT1_SCHEDULE_18_CATEGORIES, S as T2_SCHEDULE_33, St as CO17_TAXABLE_INCOME_BOX, T as T2_SCHEDULE_31, Tt as AT1_IEG_ENHANCED_RATE, U as SCHEDULE_7_PASSIVE_INCOME_THRESHOLD, Ut as AlbertaReserveKind, V as T2_SCHEDULE_8, Vt as AT1_SCHEDULE_17, W as T2_SCHEDULE_7, Wt as AT1_SCHEDULE_16, X as SCHEDULE_5_REVENUE_OFFSET, Xt as AT1_SCHEDULE_12_PAIRS, Y as SCHEDULE_5_JURISDICTIONS, Yt as AT1_SCHEDULE_12, Z as SCHEDULE_5_SALARIES_OFFSET, Zt as AlbertaReconcilingPair, _ as SCHEDULE_50_DISCLOSURE_THRESHOLD, _t as T2_SMALL_BUSINESS_DEDUCTION_RATE, a as getField, an as FormFieldRequirement, at as T2_SCHEDULE_3, b as T2_SCHEDULE_43, bt as CO17_QUEBEC_PROPORTION_BOX, c as CaptionRow, cn as FormLineRef, ct as T2_SCHEDULE_2, d as buildFields, dn as LineNumberScheme, dt as SCHEDULE_1_TOTAL_ADDITIONS_LINE, en as AT1_JACKET, et as SCHEDULE_4_LPP_CARRYFORWARD_YEARS, f as T2_SCHEDULE_130, fn as fieldsInSection, ft as SCHEDULE_1_TOTAL_DEDUCTIONS_LINE, g as T2_SCHEDULE_53, gn as validateFormDefinition, gt as T2_NET_INCOME_FOR_TAX_LINE, h as SCHEDULE_53_GENERAL_RATE_FACTOR, hn as isEnterableLine, ht as T2_JACKET, i as formsForProgram, in as FormFieldKind, it as SCHEDULE_3_TAXABLE_PAID_LINE, j as SCHEDULE_21_NON_BUSINESS_CREDIT_LINE, jt as AT1_SCHEDULE_21_POOLS, k as T2_SCHEDULE_23, kt as AT1_SCHEDULE_29, l as LineBand, ln as FormProvenance, lt as SCHEDULE_1_LINES, m as SCHEDULE_53_CLOSING_GRIP_LINE, mn as inputFields, mt as T2_BASE_PART_I_RATE, n as describeLine, nn as FormDefinition, nt as T2_SCHEDULE_4, o as getForm, on as FormFieldRole, ot as SCHEDULE_2_CARRYFORWARD_YEARS, p as T2_SCHEDULE_55, pn as indexByLine, pt as T2_SCHEDULE_1, q as T2_SCHEDULE_6, qt as AT1_SCHEDULE_13_COLUMNS, r as findBrokenLinks, rn as FormField, rt as SCHEDULE_3_ELIGIBLE_PAID_LINE, s as BuildFieldsSpec, sn as FormFieldSide, st as SCHEDULE_2_CHARITABLE_CURRENT_LINE, t as FORMS, tn as AT1_TAX_PAYABLE_LINE, tt as SCHEDULE_4_NON_CAPITAL_CARRYFORWARD_YEARS, u as UnclassifiedLineError, un as FormSection, ut as SCHEDULE_1_LINE_BY_NUMBER, v as T2_SCHEDULE_50, vt as T2_TAXABLE_INCOME_LINE, w as SCHEDULE_31_GENERAL_SRED_RATE, wt as AT1_IEG_BASE_RATE, x as SCHEDULE_33_TAXABLE_CAPITAL_IN_CANADA_LINE, xt as CO17_RETURN, y as SCHEDULE_43_DIVIDEND_ALLOWANCE, yt as T2_TOTAL_TAX_PAYABLE_LINE, z as SCHEDULE_8_RECAPTURE_LINE, zt as AT1_SECTION_34_2_GROSS_UP } from "../index.mjs";
+export { AT1_BALANCE_CREDIT_LINES, AT1_BALANCE_LINE, AT1_DONATION_CARRYFORWARD_YEARS, AT1_IEG_BASE_RATE, AT1_IEG_ENHANCED_RATE, AT1_IEG_JACKET_LINE, AT1_IEG_MAX_EXPENDITURE, AT1_IEG_PRIOR_YEARS, AT1_JACKET, 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, type AlbertaCcaColumn, type AlbertaLossPool, type AlbertaReconcilingPair, type AlbertaReserveKind, type AllocationJurisdiction, type BuildFieldsSpec, CO17_QUEBEC_PROPORTION_BOX, CO17_RETURN, CO17_TAXABLE_INCOME_BOX, CO17_TAX_PAYABLE_BOX, type CaptionRow, type CcaColumn, type DispositionCategory, type DispositionGrid, type DonationPool, FORMS, type FormDefinition, type FormField, type FormFieldKind, type FormFieldRequirement, type FormFieldRole, type FormFieldSide, type FormLineRef, type FormProvenance, type FormSection, type LineBand, type LineNumberScheme, type ReserveRow, 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_8_CCA_LINE, SCHEDULE_8_COLUMNS, SCHEDULE_8_RECAPTURE_LINE, SCHEDULE_8_TERMINAL_LOSS_LINE, T2_BASE_PART_I_RATE, T2_JACKET, 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, buildFields, describeLine, fieldsInSection, findBrokenLinks, formsForProgram, getField, getForm, indexByLine, inputFields, isEnterableLine, validateFormDefinition };

package/dist/forms/index.mjs

@@ -0,0 +1,2 @@
+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";
+export { AT1_BALANCE_CREDIT_LINES, AT1_BALANCE_LINE, AT1_DONATION_CARRYFORWARD_YEARS, AT1_IEG_BASE_RATE, AT1_IEG_ENHANCED_RATE, AT1_IEG_JACKET_LINE, AT1_IEG_MAX_EXPENDITURE, AT1_IEG_PRIOR_YEARS, AT1_JACKET, 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, CO17_QUEBEC_PROPORTION_BOX, CO17_RETURN, CO17_TAXABLE_INCOME_BOX, CO17_TAX_PAYABLE_BOX, FORMS, 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_8_CCA_LINE, SCHEDULE_8_COLUMNS, SCHEDULE_8_RECAPTURE_LINE, SCHEDULE_8_TERMINAL_LOSS_LINE, T2_BASE_PART_I_RATE, T2_JACKET, 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, buildFields, describeLine, fieldsInSection, findBrokenLinks, formsForProgram, getField, getForm, indexByLine, inputFields, isEnterableLine, validateFormDefinition };