@classytic/ca-tax 0.0.1

package/dist/index.d.mts

@@ -0,0 +1,622 @@
+//#region src/forms/types.d.ts
+/**
+ * THE FORM MODEL — what a tax form *is*, as data.
+ *
+ * A filed return is not a set of numbers; it is a set of numbers **keyed by line
+ * number**. Every value CRA or TRA receives arrives against an identifier they
+ * assigned, and a figure with no identifier cannot be transmitted at all. So the
+ * line number is not metadata sitting on top of the calculation — it is half the
+ * calculation, and it belongs in typed data rather than in prose.
+ *
+ * This module is the jurisdiction-neutral vocabulary the federal T2, the Alberta
+ * AT1 and the Québec CO-17 form definitions all speak.
+ *
+ * ── Why TypeScript and not YAML or JSON ─────────────────────────────────────
+ *
+ * The obvious instinct is a data format — a YAML file per schedule. Rejected,
+ * for reasons that are worth stating because the instinct is a good one:
+ *
+ *   - **A typo in YAML is a runtime surprise.** `side: deduc` or a section id
+ *     that matches nothing parses perfectly and fails when someone files. In
+ *     TypeScript both are compile errors, and the compiler checks every
+ *     cross-reference in this file for free.
+ *   - **The engine must stay dependency-free.** The purity audit exists to keep
+ *     anything non-deterministic out of the graph; a YAML parser is a runtime
+ *     dependency bought for no benefit when the consumer is already TypeScript.
+ *   - **The reasoning has to live beside the data.** Half of what is known about
+ *     a line is *why* it behaves as it does — that a figure is capped, that it
+ *     carries to another schedule, that the numbering skips. JSON cannot hold a
+ *     comment at all, and this project's whole discipline is that the reasoning
+ *     travels with the code.
+ *
+ * What the machine extracts and what a human knows are still kept apart, because
+ * conflating them is how a regeneration silently discards someone's research:
+ *
+ *   research/sources/cra-forms/<FORM>.pdf         the primary source
+ *     │  pdftotext -layout + parse
+ *     ▼
+ *   research/sources/cra-forms/<FORM>.lines.tsv   extracted; regenerate freely
+ *     │  generate
+ *     ▼
+ *   forms/generated/<form>.captions.ts            GENERATED — never hand-edited
+ *     │  referenced by
+ *     ▼
+ *   forms/<form>.ts                               HAND-AUTHORED — sections,
+ *                                                 roles, cross-form links, notes
+ *
+ * One author per file. A caption change in a CRA reprint shows up as a diff in
+ * the extracted table; the human structure beside it is untouched.
+ */
+/**
+ * How a jurisdiction identifies a field.
+ *
+ * These are genuinely different schemes and must not be conflated — a three
+ * digit CRA line and a nine character Alberta Line-Item-ID are not the same kind
+ * of thing, and code that assumes one shape breaks silently on the other.
+ */
+type LineNumberScheme = /** CRA federal: a three-digit line number — `'101'`, `'403'`, `'500'`. */'cra-line'
+/**
+ * Alberta TRA: `SSSFFFOOO` — schedule, field, occurrence. Nine characters in
+ * Net File and eleven in the RSI print format (a two-character prefix).
+ */
+| 'tra-line-item-id'
+/**
+ * Revenu Québec: a box number that may carry a LETTER — `'299'`, `'420c'`,
+ * `'421bi'`. The suffix is significant: `420c` is its own box, not a sub-part
+ * of `420`, so anything that assumes three digits will truncate it.
+ */
+| 'rq-box';
+/** What kind of value a field holds — drives both rendering and validation. */
+type FormFieldKind = /** Whole dollars. The overwhelming majority. */'money' /** A date, transmitted in the jurisdiction's own format. */ | 'date' /** Free text — a name, an address line, a description on an open row. */ | 'text' /** A proportion, such as an allocation factor. */ | 'rate' /** A yes/no or tick box. */ | 'flag' /** A code from a fixed list — a CCA class, a province, a corporation type. */ | 'code';
+/**
+ * Who supplies the value.
+ *
+ * The distinction that matters is `input` versus everything else: only an
+ * `input` is a box a preparer types into. Rendering a `total` as editable
+ * invites someone to overwrite a computed figure, and the return then does not
+ * foot against its own schedules.
+ */
+type FormFieldRole = /** The preparer enters it. */'input' /** The engine derives it from other lines on this form. */ | 'computed' /** A subtotal or total of other lines on this form. */ | 'total' /** It arrives from another schedule, and is not entered here. */ | 'carried-in';
+/** Which side of a reconciliation a line falls on, where the form has sides. */
+type FormFieldSide = 'add' | 'deduct';
+/**
+ * Whether the field must be present in a transmission.
+ *
+ * Alberta's specification is explicit about this and enforces it: a mandatory
+ * numeric field must be emitted even when nil, and omitting it is a rejection
+ * rather than a tidier payload. Modelled here so the renderers can obey it
+ * rather than each guessing.
+ */
+type FormFieldRequirement = /** Must be transmitted, printing zero when null. */'mandatory' /** Omitted entirely when null. */ | 'optional' /** Becomes mandatory when its condition is met. */ | 'conditional';
+/** A pointer at a line on another form — the seam between schedules. */
+interface FormLineRef {
+  /** The other form's id, as `FormDefinition.id` — `'T2SCH53'`, `'AT1SCH12'`. */
+  form: string;
+  /** The line on that form. */
+  line: string;
+  /** Why the value moves, when it is not obvious. */
+  note?: string;
+}
+/** One numbered field on a form. */
+interface FormField {
+  /** The identifier the value is transmitted under. The primary key. */
+  line: string;
+  /** The caption **exactly as printed**. Never paraphrased. */
+  caption: string;
+  kind: FormFieldKind;
+  role: FormFieldRole;
+  /** The section it belongs to — `FormSection.id`. */
+  section: string;
+  /** Which side of the reconciliation, on forms that have sides. */
+  side?: FormFieldSide;
+  requirement?: FormFieldRequirement;
+  /** The page of the printed form, where the form runs to several. */
+  page?: number;
+  /** Where the figure comes from, when it is carried in from elsewhere. */
+  from?: FormLineRef;
+  /** Where the figure goes, when the form says to enter it elsewhere. */
+  to?: FormLineRef;
+  /**
+   * Anything a reader needs that the caption does not say — a cap, a statutory
+   * reference, a trap. This is the field that stops knowledge decaying into
+   * folklore.
+   */
+  note?: string;
+}
+/** A titled block of fields, mirroring how the form itself is divided. */
+interface FormSection {
+  id: string;
+  title: string;
+  /** The page it begins on. */
+  page?: number;
+  /** Shown under the heading — the guidance a preparer needs at that point. */
+  description?: string;
+  /**
+   * Continuation and overflow sections a typical return leaves empty. The
+   * interface may collapse these; the data still transmits.
+   */
+  secondary?: boolean;
+}
+/** Where a definition came from, so a reader can check it against the original. */
+interface FormProvenance {
+  /** Repository-relative path to the primary document. */
+  document: string;
+  /** ISO date the document was retrieved. */
+  retrieved: string;
+  /** The form's own revision marker — `'T2 SCH 1 E (25)'`, a TRA spec version. */
+  revision?: string;
+}
+/** A complete form definition. */
+interface FormDefinition {
+  /** Stable id — `'T2SCH1'`, `'AT1SCH13'`. Used by {@link FormLineRef}. */
+  id: string;
+  /** The filing programme this form belongs to. */
+  program: 'T2' | 'AT1' | 'CO17';
+  /** The schedule number as the jurisdiction writes it — `'1'`, `'013'`. */
+  schedule: string;
+  /** The official title. */
+  title: string;
+  scheme: LineNumberScheme;
+  /** First tax year this revision applies to, and the last where it has ended. */
+  taxYears: {
+    from: number;
+    to?: number;
+  };
+  sections: readonly FormSection[];
+  fields: readonly FormField[];
+  provenance: FormProvenance;
+}
+/** Index a definition's fields by line number. */
+declare function indexByLine(form: FormDefinition): ReadonlyMap<string, FormField>;
+/** The fields in one section, in the order the form prints them. */
+declare function fieldsInSection(form: FormDefinition, sectionId: string): FormField[];
+/** Every field a preparer actually types into. */
+declare function inputFields(form: FormDefinition): FormField[];
+/** A field is transmissible when it exists on the form and is not a computed total. */
+declare function isEnterableLine(form: FormDefinition, line: string): boolean;
+/**
+ * Structural problems in a definition — the checks a type cannot make.
+ *
+ * Run as a test rather than at runtime: a malformed definition is a bug in the
+ * repository, not a condition a filed return should discover.
+ */
+declare function validateFormDefinition(form: FormDefinition): string[];
+//#endregion
+//#region src/t2/at1/forms/jacket.d.ts
+declare const AT1_JACKET: FormDefinition;
+/** 000080001 — Alberta tax payable, before credits. */
+declare const AT1_TAX_PAYABLE_LINE: string;
+/** 000090001 — the balance, signed. Negative is an overpayment. */
+declare const AT1_BALANCE_LINE: string;
+/**
+ * The five credits the specification nets against 080 to reach 090. The
+ * Innovation Employment Grant (129) is NOT among them.
+ */
+declare const AT1_BALANCE_CREDIT_LINES: readonly string[];
+//#endregion
+//#region src/t2/at1/forms/schedule12.d.ts
+/**
+ * One reconciling item. `federal` is the odd line, `alberta` the even one.
+ *
+ * `emitOnlyWhenDifferent` carries the form's own instruction so a renderer
+ * cannot forget it — see the note at the top of this file.
+ */
+interface AlbertaReconcilingPair {
+  label: string;
+  federal: string;
+  alberta: string;
+  section: 'area-a' | 'area-b';
+  emitOnlyWhenDifferent: true;
+  note?: string;
+}
+declare const AT1_SCHEDULE_12_PAIRS: readonly AlbertaReconcilingPair[];
+declare const AT1_SCHEDULE_12: FormDefinition;
+//#endregion
+//#region src/t2/at1/forms/schedule13.d.ts
+/**
+ * One column of the Alberta CCA grid. `line` is absent where the column is
+ * arithmetic the form shows and does not number.
+ */
+interface AlbertaCcaColumn {
+  column: number;
+  caption: string;
+  line?: string;
+  note?: string;
+}
+declare const AT1_SCHEDULE_13_COLUMNS: readonly AlbertaCcaColumn[];
+declare const AT1_SCHEDULE_13: FormDefinition;
+//#endregion
+//#region src/t2/at1/forms/schedule16.d.ts
+declare const AT1_SCHEDULE_16: FormDefinition;
+/** Line 022 becomes the following year's line 012. */
+declare const AT1_SCHEDULE_16_CARRYFORWARD_LINE = "016022001";
+//#endregion
+//#region src/t2/at1/forms/schedule17.d.ts
+/**
+ * One reserve kind. `federal` names the matching federal Schedule 13 line where
+ * one exists — the two schedules are meant to be compared, and the reconciling
+ * item on Schedule 12 is the difference between them.
+ */
+interface AlbertaReserveKind {
+  label: string;
+  opening: string;
+  transfer: string;
+  closing: string;
+  /** The federal Schedule 13 opening line, where the kind exists federally. */
+  federalOpening?: string;
+}
+declare const AT1_SCHEDULE_17_RESERVES: readonly AlbertaReserveKind[];
+declare const AT1_SCHEDULE_17: FormDefinition;
+//#endregion
+//#region src/t2/at1/forms/schedule18.d.ts
+/** One category of disposed property, and its four columns. */
+interface DispositionCategory {
+  label: string;
+  /** A — proceeds of disposition. */
+  proceeds: string;
+  /** B — adjusted cost base. */
+  adjustedCostBase: string;
+  /** C — outlays and expenses. */
+  outlays: string;
+  /** D — the resulting gain or loss. */
+  gainOrLoss: string;
+  /** Losses on this category are not deductible against ordinary gains. */
+  lossRestricted?: boolean;
+}
+declare const AT1_SCHEDULE_18_CATEGORIES: readonly DispositionCategory[];
+declare const AT1_SCHEDULE_18: FormDefinition;
+/** Lines 096 and 098 gross the federal Schedule 73 figures back up. */
+declare const AT1_SECTION_34_2_GROSS_UP = 2;
+//#endregion
+//#region src/t2/at1/forms/schedule20.d.ts
+/** The ten rows every donation continuity runs through, in form order. */
+declare const CONTINUITY_ROWS: readonly [readonly ["opening", "Balance at the end of the previous year"], readonly ["expired", "Deduct: expired"], readonly ["beginning", "Balance at the beginning of the year"], readonly ["transferred", "Add: transferred on an amalgamation or wind-up"], readonly ["currentYear", "Add: donations and gifts made in the current year"], readonly ["subtotal", "Subtotal"], readonly ["acquisitionOfControl", "Adjustment on an acquisition of control"], readonly ["available", "Amount available for deduction"], readonly ["applied", "Amount applied against income"], readonly ["closing", "Closing balance carried forward"]];
+type ContinuityRow = (typeof CONTINUITY_ROWS)[number][0];
+/** One of the two pools, and its ten lines. */
+interface DonationPool {
+  key: 'charitable' | 'gifts';
+  label: string;
+  lines: Record<ContinuityRow, string>;
+}
+declare const AT1_SCHEDULE_20_POOLS: readonly DonationPool[];
+declare const AT1_SCHEDULE_20: FormDefinition;
+/**
+ * Donations carry forward five years.
+ *
+ * The Area B rates are NOT redefined here: `AT1_DONATION_INCOME_RATE` and
+ * `AT1_DONATION_GAIN_RATE` already belong to the computation in
+ * `../schedules/schedule20-maximum.ts`, and a second copy beside the form
+ * definition is exactly the kind of duplicate that drifts.
+ */
+declare const AT1_DONATION_CARRYFORWARD_YEARS = 5;
+//#endregion
+//#region src/t2/at1/forms/schedule21.d.ts
+/** One of the five loss pools, and its continuity lines. */
+interface AlbertaLossPool {
+  key: 'non-capital' | 'capital' | 'farm' | 'restricted-farm' | 'listed-personal';
+  label: string;
+  carriedForward: string;
+  expired?: string;
+  opening?: string;
+  windUpTransfer?: string;
+  currentYearLoss: string;
+  appliedAgainstIncome?: string;
+  section80Adjustment?: string;
+  otherAdjustments?: string;
+  carryBack: string;
+  closing: string;
+  /** The Schedule 12 line this pool's claim lands on. */
+  toSchedule12?: string;
+}
+declare const AT1_SCHEDULE_21_POOLS: readonly AlbertaLossPool[];
+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. */
+declare const AT1_IEG_BASE_RATE = 0.08;
+/** Twenty per cent, on the increment above it. */
+declare const AT1_IEG_ENHANCED_RATE = 0.2;
+/** 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. */
+declare const AT1_IEG_PRIOR_YEARS = 2;
+/** The jacket line the grant lands on — mandatory, and zero when absent. */
+declare const AT1_IEG_JACKET_LINE = "000129001";
+//#endregion
+//#region src/t2/co17/forms/co17.d.ts
+declare const CO17_RETURN: FormDefinition;
+/** Box 299 — revenu imposable, the Québec taxable income. */
+declare const CO17_TAXABLE_INCOME_BOX = "299";
+/** Box 421 — the proportion of business done in Québec. */
+declare const CO17_QUEBEC_PROPORTION_BOX = "421";
+/** Box 425 — impôt à payer. */
+declare const CO17_TAX_PAYABLE_BOX = "425";
+//#endregion
+//#region src/t2/forms/jacket.d.ts
+declare const T2_JACKET: FormDefinition;
+/** Line 300 — where Schedule 1 lands, and the start of the return proper. */
+declare const T2_NET_INCOME_FOR_TAX_LINE = "300";
+/** Line 360 — taxable income. */
+declare const T2_TAXABLE_INCOME_LINE = "360";
+/** Line 550 — the base amount of Part I tax, taxable income at 38%. */
+declare const T2_BASE_PART_I_RATE = 0.38;
+/** Line 430 — the small business deduction rate. */
+declare const T2_SMALL_BUSINESS_DEDUCTION_RATE = 0.19;
+/** Line 770 — total tax payable. */
+declare const T2_TOTAL_TAX_PAYABLE_LINE = "770";
+//#endregion
+//#region src/t2/forms/schedule1.d.ts
+declare const T2_SCHEDULE_1: FormDefinition;
+/** Line 500 — total additions. */
+declare const SCHEDULE_1_TOTAL_ADDITIONS_LINE = "500";
+/** Line 510 — total deductions. */
+declare const SCHEDULE_1_TOTAL_DEDUCTIONS_LINE = "510";
+/**
+ * Schedule 1 fields by CRA line number.
+ *
+ * Derived from the definition rather than maintained beside it, so the lookup
+ * and the form can never disagree.
+ */
+declare const SCHEDULE_1_LINE_BY_NUMBER: ReadonlyMap<string, FormField>;
+/** Every Schedule 1 field, in the order the form prints them. */
+declare const SCHEDULE_1_LINES: readonly FormField[];
+//#endregion
+//#region src/t2/forms/schedule2.d.ts
+declare const T2_SCHEDULE_2: FormDefinition;
+/** Line 210 — charitable donations made this year, the figure Schedule 1 line 112 mirrors. */
+declare const SCHEDULE_2_CHARITABLE_CURRENT_LINE = "210";
+/** How long each kind of gift may be carried forward. */
+declare const SCHEDULE_2_CARRYFORWARD_YEARS: {
+  readonly charitable: 5;
+  readonly cultural: 5;
+  readonly ecological: 10;
+};
+//#endregion
+//#region src/t2/forms/schedule3.d.ts
+declare const T2_SCHEDULE_3: FormDefinition;
+/** Line 460 — taxable dividends paid that qualify for a dividend refund. */
+declare const SCHEDULE_3_TAXABLE_PAID_LINE = "460";
+/** Line 465 — total eligible dividends paid, the figure GRIP is measured against. */
+declare const SCHEDULE_3_ELIGIBLE_PAID_LINE = "465";
+//#endregion
+//#region src/t2/forms/schedule4.d.ts
+declare const T2_SCHEDULE_4: FormDefinition;
+/** Non-capital losses carry forward twenty years. */
+declare const SCHEDULE_4_NON_CAPITAL_CARRYFORWARD_YEARS = 20;
+/** Listed personal property losses carry forward seven. */
+declare const SCHEDULE_4_LPP_CARRYFORWARD_YEARS = 7;
+/** Every loss type may be carried back three years. */
+declare const SCHEDULE_4_CARRYBACK_YEARS = 3;
+//#endregion
+//#region src/t2/forms/schedule5.d.ts
+/** One row of Part 1, exactly as printed. */
+interface AllocationJurisdiction {
+  name: string;
+  /** Column A — tick if the corporation had a permanent establishment here. */
+  code: string;
+  /** Column B — total salaries and wages paid in the jurisdiction. */
+  salaries: string;
+  /** Column D — gross revenue attributable to the jurisdiction. */
+  grossRevenue: string;
+}
+/**
+ * Every jurisdiction on Part 1, read off the rendered form. Two provinces carry
+ * a second OFFSHORE row (Newfoundland 004, Nova Scotia 008) — offshore activity
+ * is allocated separately from the onshore province.
+ */
+declare const SCHEDULE_5_JURISDICTIONS: readonly AllocationJurisdiction[];
+declare const T2_SCHEDULE_5: FormDefinition;
+/** Column B is the jurisdiction code plus 100; column D is the code plus 140. */
+declare const SCHEDULE_5_SALARIES_OFFSET = 100;
+declare const SCHEDULE_5_REVENUE_OFFSET = 140;
+//#endregion
+//#region src/t2/forms/schedule6.d.ts
+/** One property category and the columns of its grid. */
+interface DispositionGrid {
+  section: string;
+  label: string;
+  /** Column line numbers in form order. */
+  columns: readonly {
+    line: string;
+    caption: string;
+    kind?: FormField['kind'];
+  }[];
+  /** The gain (or loss) column, which some parts floor at nil. */
+  gainLine: string;
+  /** True where the form prints "if negative, enter 0". */
+  lossRestricted?: boolean;
+}
+declare const SCHEDULE_6_GRIDS: readonly DispositionGrid[];
+declare const T2_SCHEDULE_6: FormDefinition;
+//#endregion
+//#region src/t2/forms/schedule7.d.ts
+declare const T2_SCHEDULE_7: FormDefinition;
+/** Line 745 — adjusted aggregate investment income, the passive income grind. */
+declare const SCHEDULE_7_ADJUSTED_AII_LINE = "745";
+/** The grind starts here and exhausts the limit five times faster. */
+declare const SCHEDULE_7_PASSIVE_INCOME_THRESHOLD = 50000;
+//#endregion
+//#region src/t2/forms/schedule8.d.ts
+/**
+ * One column of the grid. `line` is present only where CRA numbers the column —
+ * seven of the twenty-two.
+ */
+interface CcaColumn {
+  /** The column's position on the page, 1 to 22. */
+  column: number;
+  caption: string;
+  /** The CRA line number, where the column has one. */
+  line?: string;
+  note?: string;
+}
+declare const SCHEDULE_8_COLUMNS: readonly CcaColumn[];
+/** Column 19 — recapture, an ADDITION on Schedule 1. */
+declare const SCHEDULE_8_RECAPTURE_LINE = "213";
+/** Column 20 — terminal loss, a deduction. */
+declare const SCHEDULE_8_TERMINAL_LOSS_LINE = "215";
+/** Column 21 — the allowance itself, a deduction. */
+declare const SCHEDULE_8_CCA_LINE = "217";
+declare const T2_SCHEDULE_8: FormDefinition;
+//#endregion
+//#region src/t2/forms/schedule13.d.ts
+/**
+ * One reserve, and its three cells. Read off the rendered form on 2026-08-11.
+ *
+ * The step is 20 between most rows but jumps from 160 to 190 — the numbering is
+ * NOT arithmetic, which is another reason it cannot be inferred.
+ */
+interface ReserveRow {
+  label: string;
+  /** Balance at the beginning of the year. */
+  opening: string;
+  /** Transfer on an amalgamation or the wind-up of a subsidiary. */
+  transfer: string;
+  /** Balance at the end of the year. */
+  closing: string;
+}
+declare const SCHEDULE_13_RESERVE_ROWS: readonly ReserveRow[];
+declare const T2_SCHEDULE_13: FormDefinition;
+//#endregion
+//#region src/t2/forms/schedule21.d.ts
+declare const T2_SCHEDULE_21: FormDefinition;
+/** Line 180 — the non-business credit, which lands on jacket line 632. */
+declare const SCHEDULE_21_NON_BUSINESS_CREDIT_LINE = "180";
+/** Line 280 — the business credit, which lands on jacket line 636 and pools when unused. */
+declare const SCHEDULE_21_BUSINESS_CREDIT_LINE = "280";
+//#endregion
+//#region src/t2/forms/schedule23.d.ts
+declare const T2_SCHEDULE_23: FormDefinition;
+/** The business limit an associated group shares between them. */
+declare const SCHEDULE_23_GROUP_BUSINESS_LIMIT = 500000;
+//#endregion
+//#region src/t2/forms/schedule24.d.ts
+declare const T2_SCHEDULE_24: FormDefinition;
+/** Line 100 — the type of operation, the only field a first return always carries. */
+declare const SCHEDULE_24_OPERATION_TYPE_LINE = "100";
+//#endregion
+//#region src/t2/forms/schedule31.d.ts
+declare const T2_SCHEDULE_31: FormDefinition;
+/** The enhanced SR&ED rate, available up to the expenditure limit. */
+declare const SCHEDULE_31_ENHANCED_SRED_RATE = 0.35;
+/** The general SR&ED rate, above the expenditure limit. */
+declare const SCHEDULE_31_GENERAL_SRED_RATE = 0.15;
+//#endregion
+//#region src/t2/forms/schedule33.d.ts
+declare const T2_SCHEDULE_33: FormDefinition;
+/** Line 790 — the figure that grinds the business limit. */
+declare const SCHEDULE_33_TAXABLE_CAPITAL_IN_CANADA_LINE = "790";
+//#endregion
+//#region src/t2/forms/schedule43.d.ts
+declare const T2_SCHEDULE_43: FormDefinition;
+/** The dividend allowance sheltering the first tranche from Part VI.1. */
+declare const SCHEDULE_43_DIVIDEND_ALLOWANCE = 500000;
+//#endregion
+//#region src/t2/forms/schedule50.d.ts
+declare const T2_SCHEDULE_50: FormDefinition;
+/** A holding at or above this share attracts disclosure. */
+declare const SCHEDULE_50_DISCLOSURE_THRESHOLD = 0.1;
+//#endregion
+//#region src/t2/forms/schedule53.d.ts
+declare const T2_SCHEDULE_53: FormDefinition;
+/** Line 590 — the pool that caps eligible dividend designations. */
+declare const SCHEDULE_53_CLOSING_GRIP_LINE = "590";
+/** The general rate factor applied at line 190. */
+declare const SCHEDULE_53_GENERAL_RATE_FACTOR = 0.72;
+//#endregion
+//#region src/t2/forms/schedule55.d.ts
+declare const T2_SCHEDULE_55: FormDefinition;
+//#endregion
+//#region src/t2/forms/schedule130.d.ts
+declare const T2_SCHEDULE_130: FormDefinition;
+//#endregion
+//#region src/forms/build.d.ts
+/** A caption as produced from the printed form. */
+interface CaptionRow {
+  line: string;
+  caption: string;
+  page: number;
+  /** The part heading the line was printed under, when the extractor found one. */
+  part?: string;
+}
+/** A contiguous run of line numbers belonging to one section. */
+interface LineBand {
+  /** The section id these lines belong to. */
+  section: string;
+  /** Inclusive bounds, as numbers — `[101, 199]`. */
+  range: [number, number];
+  /** Which side of a reconciliation, on forms that have sides. */
+  side?: FormFieldSide;
+}
+interface BuildFieldsSpec {
+  /** The extracted captions. */
+  captions: readonly CaptionRow[];
+  /**
+   * Which section each line falls in, by NUMBER RANGE. Checked in order; first
+   * match wins. Adequate only where the form numbers its parts consecutively.
+   */
+  bands?: readonly LineBand[];
+  /**
+   * Which section each EXTRACTED PART maps to — `{ 'Part 1': 'aii' }`.
+   *
+   * Preferred over `bands`, and necessary wherever a form interleaves its
+   * numbering. Schedule 7 gives Part 1 and Part 3 the same captions on different
+   * lines (worldwide against foreign-source); no range can separate those, and
+   * getting it wrong files a foreign figure as a worldwide one.
+   */
+  sectionByPart?: Readonly<Record<string, string>>;
+  /** Per-line override, for the handful a form places against its own pattern. */
+  sectionByLine?: Readonly<Record<string, string>>;
+  /** Lines that are a subtotal or total of others on the same form. */
+  totals?: readonly string[];
+  /** Lines the engine derives from other lines on this form. */
+  computed?: readonly string[];
+  /** Lines that arrive from another schedule, and where from. */
+  carriedIn?: Readonly<Record<string, FormLineRef>>;
+  /** Lines whose figure is sent somewhere else, and where to. */
+  carriedOut?: Readonly<Record<string, FormLineRef>>;
+  /** Anything a reader needs that the caption does not say. */
+  notes?: Readonly<Record<string, string>>;
+  /** Fields that are not money — a date, a tick box, a code. */
+  kinds?: Readonly<Record<string, FormFieldKind>>;
+  /** Transmission requirement, where the specification states one. */
+  requirements?: Readonly<Record<string, FormField['requirement']>>;
+  /** Lines to leave out entirely — a heading the extractor mistook for a field. */
+  exclude?: readonly string[];
+}
+declare class UnclassifiedLineError extends Error {
+  readonly lines: string[];
+  constructor(formHint: string, lines: string[]);
+}
+/** Join extracted captions with the hand-authored structure. */
+declare function buildFields(spec: BuildFieldsSpec, formHint?: string): FormField[];
+//#endregion
+//#region src/forms/registry.d.ts
+/** Every form defined in this package. */
+declare const FORMS: readonly FormDefinition[];
+/** A form definition by id — `'T2SCH1'`, `'AT1SCH12'`. */
+declare function getForm(id: string): FormDefinition | undefined;
+/** Every form for one filing programme, in schedule order. */
+declare function formsForProgram(program: FormDefinition['program']): FormDefinition[];
+/** One field, addressed across the whole registry. */
+declare function getField(formId: string, line: string): FormField | undefined;
+/**
+ * A caption for a line, for error messages and working papers.
+ *
+ * Falls back to the bare reference rather than throwing: a diagnostic that
+ * cannot be produced because a lookup failed is worse than one naming a line
+ * number only.
+ */
+declare function describeLine(formId: string, line: string): string;
+/**
+ * Cross-form links that do not resolve.
+ *
+ * A link is allowed to name a form this package has not defined yet — most are
+ * not modelled, and pretending otherwise would mean deleting real knowledge
+ * about where a figure comes from. What is NOT allowed is naming a form that IS
+ * defined and a line on it that does not exist: that is a genuine mistake, and
+ * the kind that files a figure against the wrong destination.
+ */
+declare function findBrokenLinks(): string[];
+//#endregion
+export { SCHEDULE_4_CARRYBACK_YEARS as $, AT1_BALANCE_LINE as $t, SCHEDULE_21_BUSINESS_CREDIT_LINE as A, AT1_SCHEDULE_21 as At, SCHEDULE_8_TERMINAL_LOSS_LINE as B, DispositionCategory as Bt, SCHEDULE_31_ENHANCED_SRED_RATE as C, CO17_TAX_PAYABLE_BOX as Ct, T2_SCHEDULE_24 as D, AT1_IEG_MAX_EXPENDITURE as Dt, SCHEDULE_24_OPERATION_TYPE_LINE as E, AT1_IEG_JACKET_LINE as Et, T2_SCHEDULE_13 as F, AT1_SCHEDULE_20_POOLS as Ft, DispositionGrid as G, AT1_SCHEDULE_16_CARRYFORWARD_LINE as Gt, SCHEDULE_7_ADJUSTED_AII_LINE as H, AT1_SCHEDULE_17_RESERVES as Ht, CcaColumn as I, DonationPool as It, AllocationJurisdiction as J, AlbertaCcaColumn as Jt, SCHEDULE_6_GRIDS as K, AT1_SCHEDULE_13 as Kt, SCHEDULE_8_CCA_LINE as L, AT1_SCHEDULE_18 as Lt, T2_SCHEDULE_21 as M, AlbertaLossPool as Mt, ReserveRow as N, AT1_DONATION_CARRYFORWARD_YEARS as Nt, SCHEDULE_23_GROUP_BUSINESS_LIMIT as O, AT1_IEG_PRIOR_YEARS as Ot, SCHEDULE_13_RESERVE_ROWS as P, AT1_SCHEDULE_20 as Pt, T2_SCHEDULE_5 as Q, AT1_BALANCE_CREDIT_LINES as Qt, SCHEDULE_8_COLUMNS as R, AT1_SCHEDULE_18_CATEGORIES as Rt, T2_SCHEDULE_33 as S, CO17_TAXABLE_INCOME_BOX as St, T2_SCHEDULE_31 as T, AT1_IEG_ENHANCED_RATE as Tt, SCHEDULE_7_PASSIVE_INCOME_THRESHOLD as U, AlbertaReserveKind as Ut, T2_SCHEDULE_8 as V, AT1_SCHEDULE_17 as Vt, T2_SCHEDULE_7 as W, AT1_SCHEDULE_16 as Wt, SCHEDULE_5_REVENUE_OFFSET as X, AT1_SCHEDULE_12_PAIRS as Xt, SCHEDULE_5_JURISDICTIONS as Y, AT1_SCHEDULE_12 as Yt, SCHEDULE_5_SALARIES_OFFSET as Z, AlbertaReconcilingPair as Zt, SCHEDULE_50_DISCLOSURE_THRESHOLD as _, T2_SMALL_BUSINESS_DEDUCTION_RATE as _t, getField as a, FormFieldRequirement as an, T2_SCHEDULE_3 as at, T2_SCHEDULE_43 as b, CO17_QUEBEC_PROPORTION_BOX as bt, CaptionRow as c, FormLineRef as cn, T2_SCHEDULE_2 as ct, buildFields as d, LineNumberScheme as dn, SCHEDULE_1_TOTAL_ADDITIONS_LINE as dt, AT1_JACKET as en, SCHEDULE_4_LPP_CARRYFORWARD_YEARS as et, T2_SCHEDULE_130 as f, fieldsInSection as fn, SCHEDULE_1_TOTAL_DEDUCTIONS_LINE as ft, T2_SCHEDULE_53 as g, validateFormDefinition as gn, T2_NET_INCOME_FOR_TAX_LINE as gt, SCHEDULE_53_GENERAL_RATE_FACTOR as h, isEnterableLine as hn, T2_JACKET as ht, formsForProgram as i, FormFieldKind as in, SCHEDULE_3_TAXABLE_PAID_LINE as it, SCHEDULE_21_NON_BUSINESS_CREDIT_LINE as j, AT1_SCHEDULE_21_POOLS as jt, T2_SCHEDULE_23 as k, AT1_SCHEDULE_29 as kt, LineBand as l, FormProvenance as ln, SCHEDULE_1_LINES as lt, SCHEDULE_53_CLOSING_GRIP_LINE as m, inputFields as mn, T2_BASE_PART_I_RATE as mt, describeLine as n, FormDefinition as nn, T2_SCHEDULE_4 as nt, getForm as o, FormFieldRole as on, SCHEDULE_2_CARRYFORWARD_YEARS as ot, T2_SCHEDULE_55 as p, indexByLine as pn, T2_SCHEDULE_1 as pt, T2_SCHEDULE_6 as q, AT1_SCHEDULE_13_COLUMNS as qt, findBrokenLinks as r, FormField as rn, SCHEDULE_3_ELIGIBLE_PAID_LINE as rt, BuildFieldsSpec as s, FormFieldSide as sn, SCHEDULE_2_CHARITABLE_CURRENT_LINE as st, FORMS as t, AT1_TAX_PAYABLE_LINE as tn, SCHEDULE_4_NON_CAPITAL_CARRYFORWARD_YEARS as tt, UnclassifiedLineError as u, FormSection as un, SCHEDULE_1_LINE_BY_NUMBER as ut, T2_SCHEDULE_50 as v, T2_TAXABLE_INCOME_LINE as vt, SCHEDULE_31_GENERAL_SRED_RATE as w, AT1_IEG_BASE_RATE as wt, SCHEDULE_33_TAXABLE_CAPITAL_IN_CANADA_LINE as x, CO17_RETURN as xt, SCHEDULE_43_DIVIDEND_ALLOWANCE as y, T2_TOTAL_TAX_PAYABLE_LINE as yt, SCHEDULE_8_RECAPTURE_LINE as z, AT1_SECTION_34_2_GROSS_UP as zt };