@classytic/ca-tax 0.0.14 → 0.0.15

package/dist/index3.d.mts

@@ -742,6 +742,53 @@ interface Class141AdditionalAllowanceResult {
   issues: string[];
 }
 declare function computeClass141AdditionalAllowance(input: Class141AdditionalAllowanceInput): Class141AdditionalAllowanceResult;
+/**
+ * s.13(39): on a disposition of class 14.1 property that was eligible capital
+ * property (ECP) before 1 January 2017, the taxpayer is deemed to have
+ * acquired additional class 14.1 property with a capital cost equal to the
+ * LEAST of three amounts: 1/4 of the proceeds of disposition, 1/4 of the
+ * capital cost of the property disposed of, and (per the explanatory notes to
+ * the enacting bill) a third amount tied to the property's own pre-2017
+ * CEC-sourced history. Old CEC only pulled 75% of an expenditure into the
+ * pool (and correspondingly only 75% of a disposition receipt reduced it,
+ * with the other 25% capital-gain-like) — without this addback, the switch to
+ * class 14.1's 100% inclusion would create MORE recapture on legacy goodwill
+ * than the old regime ever intended.
+ *
+ * The FIRST TWO limbs are corroborated by two independent primary/near-primary
+ * sources (Finance Canada's own explanatory notes to the enacting bill, cross-
+ * checked against a summary of the statute). The THIRD limb's exact wording
+ * could not be confirmed against the Act's own text (the retrieval tooling
+ * available here truncates before s.13(39) — see this repo's
+ * `research/findings/federal/CCA-straight-line-classes.md`), so — same
+ * fail-closed convention as `computeClass141AdditionalAllowance` just above —
+ * this function bounds the addback by a caller-supplied REMAINING transitional
+ * balance instead of guessing at the statute's own third limb. A missing
+ * balance behaves as zero, never as unlimited.
+ *
+ * The RESULT is a deemed capital-cost addition — the caller adds it to the
+ * class 14.1 row's `netAdjustments` (or applies it directly against a
+ * recapture already computed by `computeCcaClass`) for the SAME year as the
+ * disposition; it is not itself a CCA claim.
+ */
+declare const CLASS_14_1_RECAPTURE_REDUCTION_RATE = 0.25;
+interface Class141RecaptureReductionInput {
+  /** Proceeds of disposition of the class 14.1 property that was ECP before 2017. */
+  proceeds: number;
+  /** Capital cost of that property. */
+  capitalCost: number;
+  /**
+   * The pre-2017 CEC-sourced transitional balance still available to offset
+   * recapture (fail-closed: omitted or 0 → no reduction at all). Track it down
+   * alongside `transitionalBalanceAt2017` used by the additional-allowance
+   * rule above — both draw on the same pre-2017 history, but this reduction
+   * does not itself consume that balance (it isn't a claim), so a caller
+   * tracking one shared pool across both rules must reduce it by whichever
+   * rule's own remaining-balance output is smaller for that year.
+   */
+  transitionalBalanceRemaining?: number;
+}
+declare function computeClass141RecaptureReduction(input: Class141RecaptureReductionInput): number;
 //#endregion
 //#region src/t2/schedules/schedule8.d.ts
 interface CcaClassInput {
@@ -2301,16 +2348,18 @@ interface At1ScheduleData {
  */
 declare const AT1_SCHEDULES_WITH_BUILDERS: readonly string[];
 /**
- * Schedules the engine computes but cannot yet file.
+ * Schedules the engine computes but cannot yet file — currently empty.
  *
- * **014** (cumulative eligible capital) is here for a different reason from the
- * rest: eligible capital property was repealed on 1 January 2017 and a certified
- * preparer does not offer the schedule for a current year at all, so its field
- * numbers cannot be verified the way every other schedule's were. It applies only
- * to the 2016/2017 straddling year.
+ * Its one member, Schedule 14 (cumulative eligible capital), was removed
+ * entirely rather than left here: it had no server wiring and no UI to begin
+ * with, and applies only to a corporation whose tax year straddles
+ * 2016-12-31 (eligible capital property's repeal date) — see
+ * `research/findings/alberta/AT1-schedule14-cec.md`.
  *
- * Every other schedule has been verified line by line against the live certified
- * form.
+ * Every implemented schedule has been verified line by line against the live
+ * certified form. Kept as a named, tested concept (not deleted outright)
+ * since a future schedule may legitimately land here again before its
+ * builder does.
  */
 declare const AT1_SCHEDULES_WITHOUT_BUILDERS: readonly string[];
 /** `SSSFFFOOO` — schedule id, field id, occurrence. Occurrence is 1-based. */
@@ -2443,10 +2492,36 @@ interface Schedule12FilingInput {
     alberta: number;
     federal: number;
   };
+  /** 012022 / 012023 — depletion (AT1 Sch 15 EDA + CMEDB claims). */
+  depletion?: {
+    alberta: number;
+    federal: number;
+  };
+  /** 012026 / 012027 — Canadian exploration expenses. */
+  cee?: {
+    alberta: number;
+    federal: number;
+  };
+  /** 012028 / 012029 — Canadian development expenses. */
+  cde?: {
+    alberta: number;
+    federal: number;
+  };
+  /** 012030 / 012031 — foreign exploration and development expenses. */
+  foreignExploration?: {
+    alberta: number;
+    federal: number;
+  };
+  /** 012032 / 012033 — Canadian oil and gas property expenses. */
+  cogpe?: {
+    alberta: number;
+    federal: number;
+  };
   /**
    * Area B — losses of preceding taxation years, deducted in arriving at Alberta
-   * taxable income. Same federal/Alberta pairing and the same
-   * omit-when-they-agree rule.
+   * taxable income. Same federal/Alberta pairing as Area A, but NOT the same
+   * omission rule — see this file's `schedule12Values` for why Area B always
+   * transmits both sides.
    *
    * Build these with `schedule12LossDeductions` rather than by hand: the capital
    * one is NOT the raw amount applied.
@@ -2468,6 +2543,39 @@ interface Schedule12FilingInput {
       alberta: number;
       federal: number;
     };
+    /**
+     * 012072 / 012073 — limited partnership losses of preceding years.
+     * Alberta = Schedule 21's own `totalApplied` (Σ line 139) when that
+     * schedule's limited-partnership table has rows; otherwise federal's own
+     * figure, per the spec: "if form 021 exists, must equal [the sum of]
+     * 021139; otherwise must equal fed 200335."
+     */
+    limitedPartnership?: {
+      alberta: number;
+      federal: number;
+    };
+  };
+  /**
+   * Area B, the donations deduction — same "always transmit both sides"
+   * mandatory-disclosure shape as `lossDeductions` above (spec marks 056-059
+   * `M`, not `X` like Area A's conditional pairs), verified against the
+   * rendered `AT1SCH12-income-loss-reconciliation-TRA11732.pdf` page 2, not
+   * the raw text extraction (which garbles this exact area — see the
+   * capital-gains/central-credit-union block a few lines below it, which
+   * this type deliberately does NOT model: reading the rendered page showed
+   * both its Alberta (074) and federal (075) columns source from the SAME
+   * federal T2 line 340, so it can never diverge and was never a real
+   * candidate for a reconciling pair in the first place).
+   */
+  donations?: {
+    /** 012056 / 012057 — charitable donations claimed this year. */charitable?: {
+      alberta: number;
+      federal: number;
+    }; /** 012058 / 012059 — gifts to Canada/a province, cultural and ecological gifts claimed this year. */
+    gifts?: {
+      alberta: number;
+      federal: number;
+    };
   };
 }
 /**
@@ -2555,7 +2663,6 @@ declare function schedule21Values(input: Schedule21FilingInput): At1ScheduleData
 /**
  * Field ids read off the live form:
  *
- *   001  associated with one or more CCPCs?      Y/N
  *   003  income from active businesses (T2 line 400 / Sch 12 line 106)
  *   005  deduct: royalty tax deduction (Sch 5 line 021)
  *   007  balance = 003 − 005, floored at nil
@@ -2566,6 +2673,14 @@ declare function schedule21Values(input: Schedule21FilingInput): At1ScheduleData
  * The royalty deduction lines are oil-and-gas and left to the caller; they are
  * omitted rather than zeroed, since an absent conditional line is not the same as
  * a nil one.
+ *
+ * There is NO field 001 here — "associated with one or more CCPCs?" is filed on
+ * the AT1 JACKET (`000001001`, `jacket.ts`'s `LINE_001`), not on this schedule.
+ * 4 real, accepted TRA Fall-2026 NetFile certification samples
+ * (`research/validation/tra-test-cases-fall-2026/`) confirm this schedule's own
+ * `<Schedule Number="001">` block starts at field 003 in every case; see
+ * `research/findings/alberta/AT1-jacket-line-001-extractor-boundary.md` for the
+ * full investigation.
  */
 /** One member of Area A's Agreement Among Associated Corporations (041/043/045). */
 interface Schedule1AgreementMember {
@@ -2578,8 +2693,6 @@ interface Schedule1AgreementMember {
 }
 interface Schedule1FilingInput {
   result: AlbertaSbdResult;
-  /** 001001 — associated with one or more CCPCs. */
-  isAssociated?: boolean;
   /** 001003 — active business income. */
   activeBusinessIncome?: number;
   /** 001009 — Alberta taxable income, adjusted. */
@@ -2943,13 +3056,13 @@ declare function computeSchedule3(input: Schedule3Input): Schedule3Result;
  * file rather than the shared filing module per the task instructions — other
  * agents are editing `at1-schedule-line-items.ts` concurrently.
  */
-interface At1ScheduleValueLike$6 {
+interface At1ScheduleValueLike$5 {
   lineItemId: string;
   value: string | number;
 }
-interface At1ScheduleDataLike$6 {
+interface At1ScheduleDataLike$5 {
   scheduleId: string;
-  values: At1ScheduleValueLike$6[];
+  values: At1ScheduleValueLike$5[];
 }
 /**
  * Field ids per the spec transcription above: 100-108 (ITC), 200-208 (CITC),
@@ -2959,7 +3072,7 @@ interface At1ScheduleDataLike$6 {
  * per-vintage figures this DOES compute (304/306/308/310) are filed on the
  * 300-series rollup, not re-emitted as an AAPITC occurrence table.
  */
-declare function schedule3Values(result: Schedule3Result): At1ScheduleDataLike$6;
+declare function schedule3Values(result: Schedule3Result): At1ScheduleDataLike$5;
 //#endregion
 //#region src/t2/at1/schedules/schedule4-foreign-investment-tax-credit.d.ts
 /**
@@ -3357,15 +3470,15 @@ declare function computeAlbertaSchedule5(input: AlbertaSchedule5Input): AlbertaS
  *   result; and 005200, which gates whether the successored sections are
  *   processed at all but is not itself a filed dollar/detail line.
  */
-interface At1ScheduleValueLike$5 {
+interface At1ScheduleValueLike$4 {
   lineItemId: string;
   value: string | number;
 }
-interface At1ScheduleDataLike$5 {
+interface At1ScheduleDataLike$4 {
   scheduleId: string;
-  values: At1ScheduleValueLike$5[];
+  values: At1ScheduleValueLike$4[];
 }
-declare function schedule5Values(result: AlbertaSchedule5Result): At1ScheduleDataLike$5;
+declare function schedule5Values(result: AlbertaSchedule5Result): At1ScheduleDataLike$4;
 //#endregion
 //#region src/t2/at1/schedules/schedule6-royalty-tax-credit.d.ts
 /**
@@ -3558,13 +3671,13 @@ interface AlbertaSchedule6Result {
  * shared filing module — other agents edit `at1-schedule-line-items.ts`
  * concurrently.
  */
-interface At1ScheduleValueLike$4 {
+interface At1ScheduleValueLike$3 {
   lineItemId: string;
   value: string | number;
 }
-interface At1ScheduleDataLike$4 {
+interface At1ScheduleDataLike$3 {
   scheduleId: string;
-  values: At1ScheduleValueLike$4[];
+  values: At1ScheduleValueLike$3[];
 }
 /**
  * Emits every field this module's own MAPPINGS transcription actually defines
@@ -3583,7 +3696,7 @@ interface At1ScheduleDataLike$4 {
  * `schedule3Values`'s `At1ScheduleDataLike` shape exactly: `{ scheduleId,
  * values }`.
  */
-declare function schedule6Values(result: AlbertaSchedule6Result): At1ScheduleDataLike$4;
+declare function schedule6Values(result: AlbertaSchedule6Result): At1ScheduleDataLike$3;
 declare function computeAlbertaSchedule6(input: AlbertaSchedule6Input): AlbertaSchedule6Result;
 //#endregion
 //#region src/t2/at1/schedules/schedule7-royalty-supplemental.d.ts
@@ -3802,13 +3915,13 @@ interface AlbertaSchedule7Result {
  * file rather than the shared filing module — other agents edit
  * `at1-schedule-line-items.ts` concurrently.
  */
-interface At1ScheduleValueLike$3 {
+interface At1ScheduleValueLike$2 {
   lineItemId: string;
   value: string | number;
 }
-interface At1ScheduleDataLike$3 {
+interface At1ScheduleDataLike$2 {
   scheduleId: string;
-  values: At1ScheduleValueLike$3[];
+  values: At1ScheduleValueLike$2[];
 }
 /**
  * Emits CPI (007003-029), the computed totals 007051 and 007061, and the two
@@ -3823,7 +3936,7 @@ interface At1ScheduleDataLike$3 {
  * "Schedule 7, line 061" and gives its formula in full, so it is filed here
  * under that citation rather than omitted for lack of a home row.
  */
-declare function schedule7Values(result: AlbertaSchedule7Result): At1ScheduleDataLike$3;
+declare function schedule7Values(result: AlbertaSchedule7Result): At1ScheduleDataLike$2;
 declare function computeAlbertaSchedule7(input: AlbertaSchedule7Input): AlbertaSchedule7Result;
 //#endregion
 //#region src/t2/at1/schedules/schedule8-political-contributions.d.ts
@@ -4213,13 +4326,13 @@ declare function allocateSchedule9ExpenditureLimit(daysInLongestYear: number, re
  * shared filing module per the task instructions — other agents are editing
  * `at1-schedule-line-items.ts` concurrently.
  */
-interface At1ScheduleValueLike$2 {
+interface At1ScheduleValueLike$1 {
   lineItemId: string;
   value: string | number;
 }
-interface At1ScheduleDataLike$2 {
+interface At1ScheduleDataLike$1 {
   scheduleId: string;
-  values: At1ScheduleValueLike$2[];
+  values: At1ScheduleValueLike$1[];
 }
 /**
  * The page-3 "Allocation of the Maximum Expenditure Limit" context that has no
@@ -4249,223 +4362,7 @@ interface Schedule9GroupFilingInput {
  * eligible expenditures for Alberta purposes" figure per the spec's own
  * cross-reference ("106 ... Value must equal 009031").
  */
-declare function schedule9Values(result: AlbertaSchedule9Result, group?: Schedule9GroupFilingInput): At1ScheduleDataLike$2;
-//#endregion
-//#region src/t2/at1/schedules/schedule11-manufacturing-processing.d.ts
-/**
- * Alberta AT1 Schedule 11 — Alberta Manufacturing and Processing Profits Deduction.
- *
- * ── This form is HISTORICAL: it stopped applying 2001-03-31 ────────────────
- *
- * The spec's own business rule for the form-required flag (line 011) says so
- * directly: *"If the corp's tax year beginning is prior to April 1, 2001 and
- * the corp derives at least 10% of its gross revenue for the year from
- * manufacturing or processing of goods for sale or lease, then form 011
- * should be completed. NOTE: The M&P Deduction is only applicable up to
- * March 31, 2001."* (TRA spec §3.2.3.12, lines 9135-9146). `computeSchedule11`
- * enforces both halves of that test — the tax-year date AND the 10%
- * gross-revenue ratio — and forces line 042 to nil whenever either fails,
- * regardless of what the capital/labour workings below would otherwise
- * produce.
- *
- * ── What this module does NOT compute ───────────────────────────────────
- *
- * The transcribed section (TRA spec §3.2.3.12, lines 9082-9397) stops at line
- * 042, "Alberta Manufacturing and Processing Profits" — an INCOME figure, not
- * a tax saving. No rate or deduction-dollar calculation appears in that
- * range, so none is invented here; `albertaManufacturingProcessingProfits` is
- * exactly line 042 as specified, nothing further.
- *
- * ADJUBI (line 001 / AMPPD), Cost of Capital (031) and Cost of Labour (037)
- * are the SAME figures federal Schedule 27 Part 2 computes — confirmed
- * against `packages/ca-tax/src/t2/forms/generated/schedule27.captions.ts`,
- * where line 130 is "Adjusted business income (ADJUBI)", line 140 is "Cost of
- * capital (C)" and line 160 is "Cost of labour (L)" (matching the AT1 spec's
- * "fed 027130" / "fed 027140" / "fed 027160" references exactly: `027` +
- * the three-digit federal line number). This codebase has no module that
- * COMPUTES those figures, though: `schedule27-mp.ts` starts from Part 2's
- * OUTPUT (`manufacturingAndProcessingProfits`, fed line 200 = CMPP), never
- * from ADJUBI or the capital/labour cost bases that produce it. Per the task
- * scope instruction, this module takes `federalAdjubi`, `costOfCapital` and
- * `costOfLabour` as plain numeric INPUTS the caller supplies from the
- * federal Schedule 27 Part 2 workings, rather than reimplementing Part 2.
- *
- * ── Line map (TRA spec §3.2.3.12) ───────────────────────────────────────
- *
- *   011001  AMPPD  ADJUBI for Alberta purposes                (line 9152-9165)
- *   011013         CCPC-only: aggregate investment income     (line 9167-9179)
- *   011031         Cost of Capital (= fed 027140)              (line 9248-9256)
- *   011033         Alberta Cost of Manufacturing & Processing
- *                  Capital (≤ 011031)                          (line 9257-9273)
- *   011037         Cost of Labour (= fed 027160)                (line 9274-9282)
- *   011039         Alberta Cost of Manufacturing & Processing
- *                  Labour (≤ 011037)                            (line 9283-9294)
- *   011042  AMPP   Alberta Manufacturing and Processing Profits (line 9295-9390)
- *
- * ── Line 001 (AMPPD): a discrepancy in the source document ─────────────────
- *
- * The line CAPTION reads *"If the ADJUBI is calculated differently for
- * Alberta purposes, then enter the amount from Schedule 12, line 116"*, but
- * the BUSINESS RULE beside it gives a different, fully-specified formula:
- * *"value = 012112 + 012114. If negative, default = 0. Otherwise, if form 012
- * does not exist, set value = fed 027130."* There is no Schedule 12 line 116
- * anywhere else in this spec. This module follows the business rule's stated
- * arithmetic (012112 + 012114) rather than the caption's single, unverifiable
- * line reference, because a formula that is actually computable beats a
- * citation that cannot be checked. Flagged here rather than silently resolved
- * either way, per the task's instruction not to guess at spec ambiguity.
- *
- * ── Line 042: the four-case formula collapses to two `min`s ────────────────
- *
- * The spec states line 042 as four cases keyed by whether 011031 < 011033 ×
- * 100/85 and whether 011037 < 011039 × 100/75. Each case selects, per
- * dimension, either the RAW cost (031 or 037) or the grossed-up ALBERTA
- * portion (033 × 100/85 or 039 × 100/75) — precisely a `Math.min`, matching
- * the shape federal Schedule 27 lines 150/170 already use for the analogous
- * "cost of manufacturing and processing capital/labour" figures:
- *
- *   042 = 001 × [min(033×100/85, 031) + min(039×100/75, 037)] / (031 + 037)
- *
- * Verified against all four spec cases: whichever side of "031 < 033×100/85"
- * holds, `min(033×100/85, 031)` reduces to exactly the value that case's
- * formula uses (031 itself, or the grossed-up 033), and likewise for the
- * labour term — so the single expression above reproduces all four cases
- * without branching on them explicitly.
- *
- * ── Small manufacturing corporations: out of scope by the spec itself ──────
- *
- * The AMPP business rule (line 9180-9184) says lines 011031-011042 "must be
- * completed" for a corp OTHER than a small manufacturing corp, and "must not
- * exist" otherwise — but gives no alternative formula for a small
- * manufacturer's line 042 anywhere in the transcribed range (the "AT1 Guide"
- * it defers to is a separate document not sourced here). `computeSchedule11`
- * does not guess one: pass `smallManufacturerAmpp` directly when
- * `isSmallManufacturingCorp` is true, or an issue is raised and line 042
- * reports nil.
- *
- * Whole dollars, pure.
- */
-interface Schedule11Input {
-  /**
-   * The corporation's tax year START date, ISO `YYYY-MM-DD`. The deduction
-   * applies only where this is before 2001-04-01 (TRA-spec lines 9135-9146).
-   */
-  taxYearStart: string;
-  /**
-   * Gross revenue from manufacturing or processing of goods for sale or
-   * lease, for the 10% test (TRA-spec lines 9138-9142).
-   */
-  manufacturingGrossRevenue?: number;
-  /** Total gross revenue for the year, for the 10% test. */
-  totalGrossRevenue?: number;
-  /**
-   * Whether the corp qualifies as a "small manufacturing corp" per the AT1
-   * Guide criteria (business rule beside line "AMPP", 9180-9184). Gates
-   * whether 011031-011042 apply at all.
-   */
-  isSmallManufacturingCorp?: boolean;
-  /**
-   * 011042 supplied directly for a small manufacturing corp. The transcribed
-   * spec range states only that 011031-011042 "must not exist" in this case
-   * — it does not give the alternative formula, so none is derived here.
-   */
-  smallManufacturerAmpp?: number;
-  /** 027130 — federal Schedule 27 ADJUBI. Used unless the Alberta figure differs. */
-  federalAdjubi?: number;
-  /**
-   * When the corp elects to calculate ADJUBI differently for Alberta
-   * purposes (Schedule 12 exists): the two Schedule 12 lines the AT1
-   * business rule sums, 012112 + 012114. Supplying this OVERRIDES
-   * `federalAdjubi` for line 011001 — presence of this field IS the "chooses
-   * to calculate ADJUBI differently, and form 012 exists" signal.
-   */
-  albertaAdjubiFromSchedule12?: {
-    line112: number;
-    line114: number;
-  };
-  /**
-   * 000029 = 1 or 2 — Canadian-controlled private corporation, gating line
-   * 011013 (CCPC-only aggregate investment income). This figure is a
-   * disclosure item: the transcribed spec range (9082-9397) does not use it
-   * anywhere in the line 042 formula.
-   */
-  isCcpc?: boolean;
-  /** Whether an Alberta Schedule 12 exists for this return. */
-  schedule12Exists?: boolean;
-  /** Alberta-specific aggregate investment income, used when Schedule 12 exists. */
-  albertaAggregateInvestmentIncome?: number;
-  /** 200440 — federal aggregate investment income, used when Schedule 12 does not exist. */
-  federalAggregateInvestmentIncome?: number;
-  /** 011031 — Cost of Capital. Must equal fed 027140 for a non-small-manufacturer. */
-  costOfCapital?: number;
-  /** 011033 — the Alberta portion of Cost of Capital. Clamped to ≤ costOfCapital. */
-  albertaCostOfCapital?: number;
-  /** 011037 — Cost of Labour. Must equal fed 027160 for a non-small-manufacturer. */
-  costOfLabour?: number;
-  /** 011039 — the Alberta portion of Cost of Labour. Clamped to ≤ costOfLabour. */
-  albertaCostOfLabour?: number;
-}
-interface Schedule11Result {
-  /** Whether the deduction applies this year at all (date test AND 10% gross-revenue test). */
-  eligible: boolean;
-  isSmallManufacturingCorp: boolean;
-  /** 011001 (AMPPD) — resolved ADJUBI base for the line 042 formula. */
-  albertaAdjubi: number;
-  /** 011013 — CCPC aggregate investment income. Undefined when the corp is not a CCPC. */
-  aggregateInvestmentIncome?: number;
-  /** 011031. */
-  costOfCapital: number;
-  /** 011033. */
-  albertaCostOfCapital: number;
-  /** 011037. */
-  costOfLabour: number;
-  /** 011039. */
-  albertaCostOfLabour: number;
-  /** 011042 — Alberta Manufacturing and Processing Profits. Nil unless `eligible`. */
-  albertaManufacturingProcessingProfits: number;
-  /** Manufacturing gross revenue ÷ total gross revenue, when both figures were given. */
-  grossRevenueRatio?: number;
-  issues: string[];
-}
-declare function computeSchedule11(input: Schedule11Input): Schedule11Result;
-/**
- * `scheduleNNValues` for Schedule 11, following the `at1-schedule-line-items.ts`
- * builder pattern (see `schedule20Values`, `schedule16Values`). Kept in THIS
- * file rather than the shared filing module per the task instructions — other
- * agents are editing `at1-schedule-line-items.ts` concurrently.
- */
-interface At1ScheduleValueLike$1 {
-  lineItemId: string;
-  value: string | number;
-}
-interface At1ScheduleDataLike$1 {
-  scheduleId: string;
-  values: At1ScheduleValueLike$1[];
-}
-/**
- * Field ids per the spec transcription above: 001 (AMPPD/ADJUBI), 013 (CCPC
- * aggregate investment income), 031/033/037/039 (cost of capital/labour, both
- * jurisdictions) and 042 (Alberta M&P Profits).
- *
- * Line 042 is ALWAYS emitted, including when the historical-eligibility gate
- * (pre-2001-04-01 tax year AND the 10% gross-revenue test) has forced it to
- * nil — an ineligible year still has a line 011042 on the form, and it reads
- * nil, so this files nil rather than omitting the line entirely. The REASON
- * it is nil (a `Schedule 11: … applies only where the tax year begins before
- * 2001-04-01 …` / `… below the 10% threshold …` entry) lives on
- * `result.issues`, which this builder does not carry onto the wire itself —
- * the caller already has `result` (this function's own input) and so already
- * has `result.issues` sitting beside whatever this returns; duplicating it
- * onto `At1ScheduleDataLike`, which has no field for prose, would only be
- * losing information conversion by not adding any.
- *
- * Line 013 (CCPC aggregate investment income) is the one line legitimately
- * OMITTED rather than filed as nil: it is undefined, not zero, for a non-CCPC
- * corporation — the spec's own business rule gates it on `000029 = 1 or 2`,
- * so a non-CCPC has no box to fill here at all, unlike line 042's "nil is a
- * real answer" case above.
- */
-declare function schedule11Values(result: Schedule11Result): At1ScheduleDataLike$1;
+declare function schedule9Values(result: AlbertaSchedule9Result, group?: Schedule9GroupFilingInput): At1ScheduleDataLike$1;
 //#endregion
 //#region src/t2/at1/schedules/schedule15-resource-related-deductions.d.ts
 /**
@@ -5468,8 +5365,7 @@ interface AlbertaReturnInput {
       result: AlbertaSchedule9Result;
       group?: Schedule9GroupFilingInput;
     };
-    lossCarryback?: Schedule10FilingInput; /** Alberta manufacturing and processing profits deduction — historical, pre-2001-04-01 only (Sch 11). */
-    manufacturingProcessing?: Schedule11Result;
+    lossCarryback?: Schedule10FilingInput;
     reconciliation?: Schedule12FilingInput;
     cca?: AlbertaSchedule13Result; /** Alberta resource related deductions — eight expense-pool continuities (Sch 15). */
     resourceDeductions?: AlbertaSchedule15Result;
@@ -5655,6 +5551,18 @@ interface At1TransmitterInfo {
   amendmentDescription?: string;
 }
 interface At1FilingData {
+  /**
+   * 000001001 — associated with one or more Canadian-controlled private
+   * corporations? Confirmed against 4 real, accepted TRA Fall-2026 NetFile
+   * certification samples (`research/validation/tra-test-cases-fall-2026/`),
+   * every one of which files this as the FIRST value under
+   * `<Schedule Number="000">`, ahead of 000005001 — not documented as a
+   * numbered row in the spec's own tabular MAPPINGS (it appears only in the
+   * section's prose filing-exemption preamble), which is why the generated
+   * `jacket.captions.ts` cannot discover it. Genuinely mandatory, no safe
+   * default — "No" is `2`, not absence.
+   */
+  associatedWithCcpcs?: boolean;
   softwareCertCode: string;
   legalName: string;
   address: {
@@ -5719,10 +5627,6 @@ interface At1FilingData {
     position: string;
   };
   transmitter: At1TransmitterInfo;
-  /** 000003001 — income from active business carried on in Canada (federal). */
-  activeBusinessIncome?: number;
-  /** 000009001 — federal taxable income, less foreign tax credit adjustments. */
-  federalTaxableIncome?: number;
   /** 000047001 — gross revenue, per the financial statements. */
   grossRevenue?: number;
   /** 000048001 — total assets. Must equal federal GIFI 2599. */
@@ -5741,8 +5645,6 @@ interface At1FilingData {
   certificationTelephone?: string;
   /** 000105001 — the CIT authorized email address. */
   authorizedEmail?: string;
-  /** 000001001 — associated with one or more CCPCs? */
-  associatedWithCcpcs?: boolean;
   /** 000031001 — wind-up of a subsidiary under ITA s.88 during the year? */
   windUpOfSubsidiary?: boolean;
   /** 000032001 — first year of filing after an amalgamation? */
@@ -5826,6 +5728,12 @@ declare class At1MandatoryFieldMissingError extends Error {
 declare function assertAt1MandatoryComplete(d: At1FilingData): void;
 /** Refuse to render when any critical mandatory field is absent. */
 declare function assertCriticalFields(d: At1FilingData): void;
+type Fmt = 'text' | 'date' | 'amount' | 'factor';
+interface LineItem<T> {
+  id: string;
+  get: (d: T) => string | number | Date | undefined;
+  fmt: Fmt;
+}
 /** XML text escaping (ISO-8859-1 payload; escape the five markup-significant chars). */
 declare function xmlEscape(s: string): string;
 /**
@@ -5932,7 +5840,7 @@ declare class RsiLineItemError extends Error {
   constructor(message: string);
 }
 /**
- * Render one line item: `##` + nine digits + five spaces + value.
+ * Render one line item: `##` + nine characters + five spaces + value.
  *
  * §3.2.1.5 — *"For a Line Item to be considered complete and therefore allowed to
  * be output to the AT1 RSI, it must contain both a Line Item ID and a Value"*. An
@@ -5969,6 +5877,20 @@ declare function renderAt1Rsi(header: Omit<RsiHeaderInput, 'pageNumber' | 'total
   totalPages?: number;
 }): string;
 //#endregion
+//#region src/t2/at1/filing/at1-rsi-adapter.d.ts
+/** Convert one declarative line-item table (jacket or EDI) into RSI line items. */
+declare function toRsiLineItems<T>(data: T, items: ReadonlyArray<LineItem<T>>): RsiLineItem[];
+/** Convert an already-assembled supporting-schedule payload (Net File shape) to RSI shape. */
+declare function toRsiSchedule(schedule: At1ScheduleData): RsiScheduleInput;
+/** The AT1 jacket (schedule `000`) and the EDI transmitter block (schedule `EDI`), RSI-formatted. */
+declare function toRsiJacketSchedules(data: At1FilingData): RsiScheduleInput[];
+/** The RSI header identity fields (everything but pagination) from the same filing data Net File uses. */
+declare function toRsiHeader(data: At1FilingData): {
+  corporateAccountNumber: string;
+  taxYearEnd: Date;
+  legalName: string;
+};
+//#endregion
 //#region src/t2/at1/schedules/schedule12-reconciliation.d.ts
 /**
  * AT1 Schedule 12 — Alberta Income/Loss Reconciliation.
@@ -6102,6 +6024,17 @@ declare function albertaDispositionAdjustments(alberta: {
  * deduction lowers Alberta income, so it is a DEDUCTION.
  */
 declare function albertaReserveDifference(albertaNetEffect: number, federalNetEffect: number): Schedule12Adjustment;
+/**
+ * A resource-deduction pool (AT1 Schedule 15 vs federal Schedule 12) as a
+ * Schedule 12 adjustment — same direction convention as CCA/reserves above:
+ * a LARGER Alberta claim is a DEDUCTION (Alberta income lower), a smaller
+ * one is an ADDITION. Shared across the five reconciling pairs Schedule 12
+ * lines 022/023 (Depletion), 026/027 (CEE), 028/029 (CDE), 030/031
+ * (Foreign exploration/development), 032/033 (COGPE) all follow — the
+ * labels/refs differ per pool, everything else is identical, so this one
+ * function replaces five near-duplicate hand-written diffs.
+ */
+declare function albertaResourceDeductionDifference(label: string, ref: string, albertaClaim: number, federalClaim: number): Schedule12Adjustment;
 /** Reconcile from a list of directional adjustments (zero/'none' ones are dropped). */
 declare function reconcileAlbertaNetIncome(federalNetIncomeForTax: number, adjustments: readonly Schedule12Adjustment[]): Schedule12Result;
 /**
@@ -6111,156 +6044,6 @@ declare function reconcileAlbertaNetIncome(federalNetIncomeForTax: number, adjus
  */
 declare function albertaCurrentYearLoss(result: Schedule12Result): number;
 //#endregion
-//#region src/t2/at1/schedules/schedule14-cec.d.ts
-/**
- * Alberta AT1 Schedule 14 — Cumulative Eligible Capital Deduction.
- *
- * **Read this before using it.** Eligible capital property was REPEALED on
- * 1 January 2017 and replaced by CCA class 14.1. The TRA keeps Schedule 14 only
- * for tax years that **end on or after 1 January 2017 and include 31 December
- * 2016** — the straddling year — for which the Schedule 14 Supplemental Worksheet
- * must also be filed, separately from the Net File payload. For any wholly
- * post-2016 tax year, class 14.1 on Schedule 8 / AT1 Schedule 13 replaces this
- * schedule entirely and it must not be filed.
- *
- * It is implemented because prior-year returns and amendments are in scope, not
- * because a current-year filing needs it. `appliesToTaxYear` states the rule.
- *
- * Same reconciliation shape as the other Alberta schedules: every figure defaults
- * to the corresponding federal one (T2 Schedule 10, lines 010nnn), and the form is
- * forbidden when the return declares no Alberta/federal divergence and required
- * when the opening balance or the claim (014024 / 014040) differs from federal.
- *
- * Line map (TRA spec §3.2.3.15) and the specified arithmetic:
- *
- *   014002  CEC balance at the end of the preceding year        ← fed 010220
- *   014004  cost of eligible capital property acquired          ← fed 010222
- *   014006  transferred on amalgamation or wind-up              ← fed 010224
- *   014008  other adjustments (additions side)                  ← fed 010226
- *   014011  non-taxable portion of a non-arm's-length
- *           transferor's gain, post-2002-12-20                  ← fed 010228 × ½
- *   014014  proceeds of sale, net of outlays                    ← fed 010242
- *   014016  gross s.80(7) forgiven-debt reduction               ← fed 010244
- *   014018  other adjustments (deductions side)                 ← fed 010246
- *   014023  CEC for property no longer owned after ceasing
- *           to carry on that business                           ← fed 010249
- *   014024  current year deduction
- *   014026  CEC closing balance
- *
- *   A = ((014004 + 014008) × ¾) − 014011      floored at 0
- *   B = 014002 + A + 014006
- *   C = (014014 + 014016 + 014018) × ¾
- *   D = B − C                                  floored at 0
- *
- *   014024 ≤ (D − 014023) × 7%,  never negative
- *   014026 = D − 014023 − 014024 when D is positive, otherwise nil
- *
- * The ¾ inclusion and the 7% declining rate are the old CEC regime's, not the
- * federal 75%-of-income donation limit and not a CCA rate — they only look
- * similar.
- *
- * When D is NEGATIVE the schedule's "Amount to be Included in Income Arising from
- * Disposition" section must be completed instead, and the deduction section must
- * not be; when D is non-negative that section must be left blank. Both directions
- * are reported so a filer cannot complete the wrong half.
- *
- * Whole dollars, pure.
- */
-/** The ¾ inclusion rate of the repealed cumulative eligible capital regime. */
-declare const CEC_INCLUSION_RATE = 0.75;
-/** The 7% declining-balance rate of the repealed regime. */
-declare const CEC_DEDUCTION_RATE = 0.07;
-/**
- * Figures for the "Amount to be Included in Income Arising from Disposition"
- * section (014032-014048). Only completed when D is negative.
- */
-interface CecIncomeInclusionDetail {
-  /** 014032 — total CEC deductions claimed for years commencing before 1988-07-01. */
-  deductionsBeforeJuly1988?: number;
-  /** 014034 — negative CEC balances included in income before 1988-07-01 (positive). */
-  amountsIncludedBeforeJuly1988?: number;
-  /** 014042 — total CEC deductions for years beginning after 1988-06-30. */
-  deductionsAfterJune1988?: number;
-  /** 014044 — amounts that reduced CEC under ITA s.80(7), current and prior years. */
-  subsection807Reductions?: number;
-  /** 014047 — s.14(1)(b) income inclusions between 1988-06-30 and 2000-02-28. */
-  paragraph141bInclusions?: number;
-  /** 014048 — line 014056 from the preceding year's Schedule 14. */
-  priorYearLine056?: number;
-}
-interface AlbertaSchedule14Input {
-  /** 014002 — opening CEC balance. */
-  openingBalance?: number;
-  /** 014004 — cost of eligible capital property acquired in the year. */
-  acquisitions?: number;
-  /** 014006 — amount transferred on amalgamation or wind-up. */
-  transferredIn?: number;
-  /** 014008 — other adjustments on the additions side. */
-  otherAdditions?: number;
-  /** 014011 — non-taxable portion of a non-arm's-length transferor's gain. */
-  nonArmsLengthNonTaxablePortion?: number;
-  /** 014014 — proceeds of sale, net of outlays not otherwise deductible. */
-  proceedsOfSale?: number;
-  /** 014016 — gross reduction for a forgiven debt obligation, ITA s.80(7). */
-  forgivenDebtReduction?: number;
-  /** 014018 — other adjustments on the deductions side. */
-  otherDeductions?: number;
-  /** 014023 — CEC for property no longer owned after ceasing that business. */
-  cecForPropertyNoLongerOwned?: number;
-  /** 014024 — the amount actually claimed. Omit to claim the maximum. */
-  amountClaimed?: number;
-  /** The income-inclusion section, when D is negative. */
-  incomeInclusion?: CecIncomeInclusionDetail;
-  /** Tax year end, ISO `YYYY-MM-DD` — for the applicability check. */
-  taxYearEnd?: string;
-  /** Tax year start, ISO `YYYY-MM-DD` — for the applicability check. */
-  taxYearStart?: string;
-  /** 000060 — reporting different Alberta taxable income. */
-  reportsDifferentAlbertaIncome?: boolean;
-  /** 000061 — different discretionary amounts or opening balances. */
-  electsDifferentDiscretionaryAmounts?: boolean;
-  /** True when the Alberta opening balance or claim differs from federal. */
-  differsFromFederal?: boolean;
-}
-interface AlbertaSchedule14Result {
-  /** A = ((004 + 008) × ¾) − 011, floored at 0. */
-  a: number;
-  /** B = 002 + A + 006. */
-  b: number;
-  /** C = (014 + 016 + 018) × ¾. */
-  c: number;
-  /** D = B − C, floored at 0. */
-  d: number;
-  /** D before the floor — negative means the income-inclusion section applies. */
-  rawD: number;
-  /** 014024 — the deduction actually claimed. */
-  amountClaimed: number;
-  /** The most that could have been claimed: (D − 023) × 7%. */
-  maxDeduction: number;
-  /** 014026 — closing balance. */
-  closingBalance: number;
-  /**
-   * True when D is negative: the deduction section must be left blank and the
-   * income-inclusion section (014032-014048) completed instead.
-   */
-  incomeInclusionSectionApplies: boolean;
-  /** Whether the schedule applies to this tax year at all. */
-  appliesToTaxYear: boolean;
-  /** Whether the supplemental worksheet must be filed separately. */
-  supplementalWorksheetRequired: boolean;
-  formRequired: boolean;
-  formPermitted: boolean;
-  issues: string[];
-}
-/**
- * Schedule 14 applies only to a tax year that ENDS on or after 2017-01-01 and
- * INCLUDES 2016-12-31 — the year straddling the repeal of eligible capital
- * property. A wholly pre-2017 year used the federal Schedule 10 regime as it then
- * stood; a wholly post-2016 year uses class 14.1.
- */
-declare function cecScheduleAppliesToTaxYear(taxYearStart?: string, taxYearEnd?: string): boolean;
-declare function computeAlbertaSchedule14(input: AlbertaSchedule14Input): AlbertaSchedule14Result;
-//#endregion
 //#region src/t2/at1/schedules/schedule21-loss-continuity.d.ts
 interface LossScheduleInput {
   openingBalance: number;
@@ -6410,6 +6193,74 @@ interface SbdResult {
   sbdAmount: number;
 }
 declare function computeSBD(input: SbdInput, rates?: CorpTaxRates): SbdResult;
+interface AggregateInvestmentIncomeInput {
+  /** 002 — eligible portion of taxable capital gains for the year. */
+  taxableCapitalGains?: number;
+  /** 012 — eligible portion of allowable capital losses (incl. ABILs). */
+  allowableCapitalLosses?: number;
+  /** 022 — net capital losses of previous years claimed (T2 jacket line 332). */
+  netCapitalLossesClaimed?: number;
+  /** 032 — total income from property (Canadian-source specified investment business). */
+  incomeFromProperty?: number;
+  /** 042 — exempt income. */
+  exemptIncome?: number;
+  /** 052 — amounts received from AgriInvest Fund No. 2. */
+  agriInvestFundReceived?: number;
+  /** 062 — taxable dividends deductible (s.113(1)(c) + Schedule 3 column F, net of related expenses). */
+  taxableDividendsDeductible?: number;
+  /** 072 — business income from a trust interest treated as property income (s.108(5)(a)). */
+  trustPropertyIncome?: number;
+  /** 082 — total losses from property (Canadian-source). */
+  lossesFromProperty?: number;
+}
+interface AggregateInvestmentIncomeResult {
+  /** Amount A — line 012 + line 022. */
+  amountA: number;
+  /** Amount B — line 002 minus amount A, floored at 0. */
+  amountB: number;
+  /** Amount C — lines 042 + 052 + 062 + 072. */
+  amountC: number;
+  /** Amount D — line 032 minus amount C. */
+  amountD: number;
+  /** Amount E — amount B plus amount D. */
+  amountE: number;
+  /** Line 092 — amount E minus line 082, floored at 0. Files as jacket line 440. */
+  aggregateInvestmentIncome: number;
+}
+declare function computeAggregateInvestmentIncome(input: AggregateInvestmentIncomeInput): AggregateInvestmentIncomeResult;
+interface AdjustedAggregateInvestmentIncomeInput {
+  /** 705 — eligible taxable capital gains, OTHER than from disposing an active asset. */
+  taxableCapitalGains?: number;
+  /** 710 — eligible allowable capital losses (incl. ABILs), OTHER than from disposing an active asset. */
+  allowableCapitalLosses?: number;
+  /** 715 — total income from property. */
+  incomeFromProperty?: number;
+  /** 720 — exempt income. */
+  exemptIncome?: number;
+  /** 725 — amounts received from AgriInvest Fund No. 2. */
+  agriInvestFundReceived?: number;
+  /** 730 — dividends from connected corporations. */
+  dividendsFromConnectedCorporations?: number;
+  /** 735 — business income from a trust interest treated as property income (s.108(5)(a)). */
+  trustPropertyIncome?: number;
+  /** 740 — total losses from property. */
+  lossesFromProperty?: number;
+  /** 741 — amount deducted under s.91(4) (FAPI) in computing income for the year. */
+  subsection91_4Deduction?: number;
+}
+interface AdjustedAggregateInvestmentIncomeResult {
+  /** Amount F — line 705 minus line 710, floored at 0. */
+  amountF: number;
+  /** Amount G — lines 720 + 725 + 730 + 735. */
+  amountG: number;
+  /** Amount H — line 715 minus amount G. */
+  amountH: number;
+  /** Amount I — amount F plus amount H. */
+  amountI: number;
+  /** Line 745 — amount I minus line 740, plus line 741, floored at 0. */
+  adjustedAggregateInvestmentIncome: number;
+}
+declare function computeAdjustedAggregateInvestmentIncome(input: AdjustedAggregateInvestmentIncomeInput): AdjustedAggregateInvestmentIncomeResult;
 //#endregion
 //#region src/t2/jacket/part1-tax.d.ts
 interface PartITaxInput {
@@ -6619,6 +6470,66 @@ interface EifelThresholds {
 }
 declare function assessEifel(input: EifelInput, thresholds: EifelThresholds): EifelResult;
 //#endregion
+//#region src/t2/schedules/part-vi-1-deduction.d.ts
+/**
+ * ITA paragraph 110(1)(k) — the deduction against taxable income for Part VI.1 tax.
+ *
+ * Part VI.1 taxes dividends paid on taxable preferred shares (s.191.1(1)), and
+ * paragraph 110(1)(k) gives it back as a deduction in computing taxable income —
+ * a multiple of the tax, not the tax itself. Omitting it overstates taxable income
+ * by several times the Part VI.1 tax, which is why Schedule 43 has been returning
+ * `deductionPending` rather than a figure.
+ *
+ * The provision, verbatim:
+ *
+ *   > the amount determined by multiplying the taxpayer's tax payable under
+ *   > subsection 191.1(1) for the year by
+ *   >   (i)   if the taxation year ends before 2010, 3,
+ *   >   (ii)  if the taxation year ends after 2009 and before 2012, 3.2, and
+ *   >   (iii) if the taxation year ends after 2011, 3.5.
+ *
+ * Two things worth pinning down, because both are easy to get wrong:
+ *
+ *   • The multiple keys off the taxation year **END**, not its beginning, and not
+ *     the date the dividend was paid.
+ *   • The bands are not a rate change applied prospectively — a year ending in
+ *     2011 uses 3.2 for the whole year.
+ *
+ * The multiple has stood at 3.5 since 2012. It is modelled as a band table
+ * anyway, because prior-year returns and amendments are in scope and a hard-coded
+ * 3.5 silently misstates a 2010 amendment by 15%.
+ *
+ * Source: `research/sources/legislation/ITA-section-110-deductions.txt`.
+ *
+ * Pure, whole dollars.
+ */
+/** The s.110(1)(k) multiple, by taxation year end. Ascending. */
+interface PartVI1DeductionBand {
+  /** The multiple applies to a year ending on or after this date. */
+  readonly from: string;
+  readonly multiple: number;
+}
+declare const PART_VI_1_DEDUCTION_BANDS: readonly PartVI1DeductionBand[];
+interface PartVI1DeductionResult {
+  /** The Part VI.1 tax the deduction is computed on. */
+  partVI1Tax: number;
+  /** The statutory multiple that applied. */
+  multiple: number;
+  /** The paragraph 110(1)(k) deduction against taxable income. */
+  deduction: number;
+  issues: string[];
+}
+/** The multiple in force for a taxation year ending on `taxYearEnd`. */
+declare function partVI1DeductionMultiple(taxYearEnd: string, bands?: readonly PartVI1DeductionBand[]): number;
+/**
+ * The paragraph 110(1)(k) deduction.
+ *
+ * An unreadable year end yields nil and says so, rather than defaulting to the
+ * current multiple — guessing the year would misstate taxable income, and this
+ * deduction is large relative to the tax it follows.
+ */
+declare function computePartVI1Deduction(partVI1Tax: number, taxYearEnd: string, bands?: readonly PartVI1DeductionBand[]): PartVI1DeductionResult;
+//#endregion
 //#region src/t2/schedules/schedule1.d.ts
 /**
  * T2 Schedule 1 — Net income (loss) for income tax purposes.
@@ -7010,6 +6921,341 @@ interface Schedule6Result {
 }
 declare function computeSchedule6(dispositions: readonly CapitalDisposition[], inclusionRate: number): Schedule6Result;
 //#endregion
+//#region src/t2/schedules/schedule12-resource-deductions.d.ts
+/**
+ * T2 Schedule 12 — Resource-Related Deductions (2025 and later tax years).
+ *
+ * Federal T2 had ZERO tracking for any of this before this module — the
+ * Alberta side (AT1 Schedule 15, `t2/at1/schedules/schedule15-resource-related-deductions.ts`)
+ * has been fully built and wired for a while, computing an Alberta figure to
+ * diff against a federal figure that was always silently 0. This module
+ * closes that gap on the federal side.
+ *
+ * Source: `research/sources/cra-forms/pdf/T2SCH12-resource-related-deductions.pdf`
+ * (T2 SCH 12 E (26), downloaded 2026-09-03 — canada.ca was unreachable
+ * earlier in this project; re-verified reachable on this date), rendered
+ * page-by-page and read directly, not run through `pdftotext` (this form is
+ * a grid, the same class of layout `pdftotext -layout` has misaligned
+ * elsewhere in this codebase — rendering avoided that risk from the start).
+ *
+ * ── Five claim totals, one per Schedule 1 line ──────────────────────────────
+ *
+ *   Part 1+2+3  Depletion (EDA regular/successor + CMEDB)     → line 344
+ *   Part 4      Cumulative Canadian exploration expenses      → line 341
+ *   Part 5      Cumulative Canadian development expenses      → line 340
+ *   Part 6      Cumulative Canadian oil & gas property exp.   → line 342
+ *   Part 7+8+9  Foreign exploration/development + resource    → line 345
+ *
+ * ── What this module deliberately does NOT model ────────────────────────────
+ *
+ * The real form's full continuity has columns this module has no input for:
+ * amalgamation/wind-up transfers, transfers to/from a successor corporation,
+ * flow-through share renunciations, the look-back rule (s.66(12.66)), and
+ * CEE↔CDE reclassification (ss.66.1(9)/66.7(9)). These are real provisions,
+ * genuinely rare for a typical filer, and each one entered as a bare "other
+ * additions/deductions" figure risks silently misclassifying something the
+ * form treats specially (e.g. a flow-through renunciation has its own
+ * unique interaction with the pool). Each pool below accepts a plain
+ * `otherAdditions`/`otherDeductions` catch-all instead and says so in its
+ * own doc comment — an honest scope limit, not a silent gap. Successor
+ * pools ARE modelled (the form structurally requires the split), but with
+ * the same collapsed catch-all shape as the regular pools.
+ *
+ * ACDE (Accelerated Canadian development expenses, generally incurred
+ * after November 20, 2018 and before 2025) is NOT modelled as a separate
+ * input: this schedule version is titled "2025 and later tax years", so a
+ * CURRENT-year expense entered here is, for the ordinary case, always
+ * RCDE-eligible rather than ACDE-eligible (RCDE covers 2024-2034,
+ * overlapping the day this schedule starts applying). The narrow exception
+ * — a tax year straddling the 2024/2025 boundary with genuine pre-2025
+ * current-year CDE/COGPE additions — is not separately split out; treating
+ * 100% of current-year CDE/COGPE additions as RCDE-eligible is the correct
+ * default for the mainline case this schedule version targets, not a guess.
+ * Same logic for ACOGPE/RCOGPE (Part 6).
+ *
+ * The CCOGPE↔CDE cross-linkage (a negative CCOGPE subtotal routes to EITHER
+ * CDE line 105/133 depending on an s.66.7(4)(a)(iii) designation this
+ * engine has no source for) is the SAME ambiguity the AT1 module already
+ * flags unresolved for its own mirror of this rule — this module raises the
+ * identical class of `issues` entry rather than guessing a designation
+ * status it cannot know.
+ *
+ * Whole dollars, pure functions, no I/O.
+ */
+interface DepletionInput {
+  /** 101 */
+  edaRegularOpening?: number;
+  /** 115 — discretionary claim under Regulation 1201, capped at the pool. */
+  edaRegularClaim?: number;
+  /** 126 */
+  edaSuccessorOpening?: number;
+  /** 140 — discretionary claim under Regulation 1202(2), capped at the pool. */
+  edaSuccessorClaim?: number;
+  /** 150 */
+  cmedbOpening?: number;
+  /** 170 — discretionary claim under Regulation 1203(1), capped at the pool. */
+  cmedbClaim?: number;
+}
+interface DepletionResult {
+  edaRegularPool: number;
+  /** 115 */
+  edaRegularClaim: number;
+  /** 120 */
+  edaRegularClosing: number;
+  edaSuccessorPool: number;
+  /** 140 */
+  edaSuccessorClaim: number;
+  /** 145 */
+  edaSuccessorClosing: number;
+  cmedbPool: number;
+  /** 170 */
+  cmedbClaim: number;
+  /** 175 */
+  cmedbClosing: number;
+  /** 3D → Schedule 1 line 344. */
+  totalClaim: number;
+  issues: string[];
+}
+declare function computeDepletion(input?: DepletionInput): DepletionResult;
+interface CeeInput {
+  /** 200 */
+  regularOpening?: number;
+  /** 205 */
+  regularCurrentYearExpenses?: number;
+  /** 220 — collapsed catch-all; see module doc comment. */
+  regularOtherAdditions?: number;
+  /** 225 */
+  regularGovernmentAssistance?: number;
+  /** 230 — collapsed catch-all; see module doc comment. */
+  regularOtherDeductions?: number;
+  /** 245 — discretionary claim, capped at the subtotal (no rate — 100% claimable). */
+  regularClaim?: number;
+  /** 250 */
+  successorOpening?: number;
+  /** 280 — collapsed catch-all. */
+  successorOtherDeductions?: number;
+  /** 295 — discretionary claim, capped at the subtotal. */
+  successorClaim?: number;
+}
+interface CeeResult {
+  /** Amount C — regular subtotal before claim. */
+  regularSubtotal: number;
+  /** 245 */
+  regularClaim: number;
+  /** 249 */
+  regularClosing: number;
+  /** Amount D — successor subtotal before claim. */
+  successorSubtotal: number;
+  /** 295 */
+  successorClaim: number;
+  /** 299 */
+  successorClosing: number;
+  /** 4C → Schedule 1 line 341. */
+  totalClaim: number;
+  issues: string[];
+}
+declare function computeCee(input?: CeeInput): CeeResult;
+interface CdeInput {
+  /** 300 */
+  regularOpening?: number;
+  /** 303 */
+  regularCurrentYearExpenses?: number;
+  /** 310 — collapsed catch-all. */
+  regularOtherAdditions?: number;
+  /** 320 */
+  regularGovernmentAssistance?: number;
+  /** 325 */
+  regularReceivableOnDisposition?: number;
+  /**
+   * 330 — credit balance in the CCOGPE-regular pool, when that pool's own
+   * subtotal is negative (see `computeCogpe`'s `regularSubtotal`, and the
+   * module doc comment on the CCOGPE↔CDE cross-linkage). Auto-supplied by
+   * `computeSchedule12ResourceDeductions` from the COGPE result — do not
+   * set this directly unless calling `computeCde` standalone.
+   */
+  regularCreditBalanceInCogpePool?: number;
+  /** 335 — collapsed catch-all. */
+  regularOtherDeductions?: number;
+  /** 345 — discretionary claim, capped at the rate-limited maximum. */
+  regularClaim?: number;
+  /** 350 */
+  successorOpening?: number;
+  /** 380 — credit balance in the CCOGPE-successor pool. Auto-supplied like 330 above. */
+  successorCreditBalanceInCogpePool?: number;
+  /** 385 — collapsed catch-all. */
+  successorOtherDeductions?: number;
+  /** 395 — discretionary claim, capped at the rate-limited maximum. */
+  successorClaim?: number;
+}
+interface CdeResult {
+  /** Amount E — regular subtotal before claim. */
+  regularSubtotal: number;
+  /** 345 */
+  regularClaim: number;
+  /** 349 */
+  regularClosing: number;
+  /** Amount F — successor subtotal before claim. */
+  successorSubtotal: number;
+  /** 395 */
+  successorClaim: number;
+  /** 399 */
+  successorClosing: number;
+  /** 5C → Schedule 1 line 340. */
+  totalClaim: number;
+  issues: string[];
+}
+declare function computeCde(input: CdeInput | undefined, daysInTaxYear: number | undefined, /** From `computeCogpe` — see module doc comment on the cross-linkage. */
+
+cogpe?: {
+  regularSubtotal: number;
+  successorSubtotal: number;
+}): CdeResult;
+interface CogpeInput {
+  /** 400 */
+  regularOpening?: number;
+  /** 405 */
+  regularCurrentYearExpenses?: number;
+  /** 415 — collapsed catch-all. */
+  regularOtherAdditions?: number;
+  /** 420 */
+  regularReceivableOnDisposition?: number;
+  /** 425 */
+  regularGovernmentAssistance?: number;
+  /**
+   * 440 — collapsed catch-all deduction. May also receive a carryover from
+   * a negative CCOGPE-successor subtotal (line 495(b)) when no s.66.7(4)(a)(iii)
+   * designation was made — NOT auto-applied; see module doc comment.
+   */
+  regularOtherDeductions?: number;
+  /** 445 — discretionary claim, capped at the rate-limited maximum. */
+  regularClaim?: number;
+  /** 450 */
+  successorOpening?: number;
+  /** 470 */
+  successorReceivableOnDisposition?: number;
+  /** 490 — collapsed catch-all. */
+  successorOtherDeductions?: number;
+  /** 495 — discretionary claim, capped at the rate-limited maximum. */
+  successorClaim?: number;
+}
+interface CogpeResult {
+  /** Amount J — regular subtotal before claim. */
+  regularSubtotal: number;
+  /** 445 */
+  regularClaim: number;
+  /** 449 */
+  regularClosing: number;
+  /** Amount K — successor subtotal before claim. */
+  successorSubtotal: number;
+  /** 495 */
+  successorClaim: number;
+  /** 499 */
+  successorClosing: number;
+  /** 6C → Schedule 1 line 342. */
+  totalClaim: number;
+  issues: string[];
+}
+declare function computeCogpe(input: CogpeInput | undefined, daysInTaxYear: number | undefined): CogpeResult;
+interface ForeignExplorationInput {
+  /** 500 */
+  regularOpening?: number;
+  /** 515 — collapsed catch-all. */
+  regularOtherDeductions?: number;
+  /** 530 — foreign-source resource income; caps the claim. */
+  regularForeignResourceIncome?: number;
+  /** 520 — discretionary claim under s.66(4)/66.7(2). */
+  regularClaim?: number;
+  /** 550 */
+  successorOpening?: number;
+  /** 565 — collapsed catch-all. */
+  successorOtherDeductions?: number;
+  /** 580 — foreign-source resource income attributable to successored properties. */
+  successorForeignResourceIncome?: number;
+  /** 570 — discretionary claim. */
+  successorClaim?: number;
+}
+interface ForeignExplorationResult {
+  regularPool: number;
+  /** 520 */
+  regularClaim: number;
+  /** 525 */
+  regularClosing: number;
+  successorPool: number;
+  /** 570 */
+  successorClaim: number;
+  /** 575 */
+  successorClosing: number;
+  issues: string[];
+}
+/** Part 7 — Foreign exploration and development expenses (pre-2001 tax years; still a real, if rare, carryforward). */
+declare function computeForeignExploration(input: ForeignExplorationInput | undefined, daysInTaxYear: number | undefined): ForeignExplorationResult;
+/**
+ * Parts 8/9 — per-country specified foreign exploration/development (Part 8,
+ * pre-2001) and cumulative foreign resource expenses (Part 9, post-2000).
+ * Modelled as a flat total across countries — the form's own per-country
+ * allocation (required when claiming, per s.66(4.2)/66.7(2.2)/66.21) is a
+ * preparer-side allocation exercise this module does not perform; the total
+ * claim is what feeds Schedule 1 either way.
+ */
+interface ForeignPerCountryInput {
+  /** Sum of all countries' opening balances. */
+  openingBalance?: number;
+  /** Sum of all countries' current-year additions (Part 9 only; Part 8 has none). */
+  currentYearExpenses?: number;
+  /** Sum of all countries' other deductions/transfers. */
+  otherDeductions?: number;
+  /** Sum of all countries' foreign resource income. */
+  foreignResourceIncome?: number;
+  /** Discretionary claim, capped per the part's own formula. */
+  claim?: number;
+}
+interface ForeignPerCountryResult {
+  pool: number;
+  claim: number;
+  closing: number;
+  issues: string[];
+}
+/** Part 8 — specified foreign exploration/development, regular OR successor (call once per column; rates are identical). */
+declare function computeSpecifiedForeignExploration(input: ForeignPerCountryInput | undefined, label: string): ForeignPerCountryResult;
+/** Part 9 — cumulative foreign resource expenses, regular OR successor. */
+declare function computeCumulativeForeignResource(input: ForeignPerCountryInput | undefined, daysInTaxYear: number | undefined, label: string): ForeignPerCountryResult;
+interface Schedule12ResourceDeductionsInput {
+  depletion?: DepletionInput;
+  cee?: CeeInput;
+  cde?: Omit<CdeInput, 'regularCreditBalanceInCogpePool' | 'successorCreditBalanceInCogpePool'>;
+  cogpe?: CogpeInput;
+  foreignExploration?: ForeignExplorationInput;
+  specifiedForeignRegular?: ForeignPerCountryInput;
+  specifiedForeignSuccessor?: ForeignPerCountryInput;
+  cumulativeForeignRegular?: ForeignPerCountryInput;
+  cumulativeForeignSuccessor?: ForeignPerCountryInput;
+  /** Days in the tax year, for the ≥357-day step / linear provincial prorations. Default 365. */
+  daysInTaxYear?: number;
+}
+interface Schedule12ResourceDeductionsResult {
+  depletion?: DepletionResult;
+  cee?: CeeResult;
+  cde?: CdeResult;
+  cogpe?: CogpeResult;
+  foreignExploration?: ForeignExplorationResult;
+  specifiedForeignRegular?: ForeignPerCountryResult;
+  specifiedForeignSuccessor?: ForeignPerCountryResult;
+  cumulativeForeignRegular?: ForeignPerCountryResult;
+  cumulativeForeignSuccessor?: ForeignPerCountryResult;
+  /** Schedule 1 line 344. */
+  depletionClaim: number;
+  /** Schedule 1 line 341. */
+  ceeClaim: number;
+  /** Schedule 1 line 340. */
+  cdeClaim: number;
+  /** Schedule 1 line 342. */
+  cogpeClaim: number;
+  /** Schedule 1 line 345 — sum of Parts 7, 8 and 9's claims. */
+  foreignClaim: number;
+  issues: string[];
+}
+declare function computeSchedule12ResourceDeductions(input: Schedule12ResourceDeductionsInput): Schedule12ResourceDeductionsResult;
+//#endregion
 //#region src/t2/schedules/schedule13-reserves.d.ts
 /**
  * T2 Schedule 13 — Continuity of Reserves (Part 2, "Other reserves").
@@ -7388,11 +7634,11 @@ declare function computeSchedule31(input: Schedule31Input, rates: Schedule31Rate
  *   Part 2  Investment allowance = lines 401–407                        → line 490
  *   Part 3  Taxable capital = capital − investment allowance            → line 500
  *   Part 4  Taxable capital employed in Canada
- *           = taxable capital × (taxable income earned in Canada ÷ taxable income) → line 690
+ *           = taxable capital × (taxable income earned in Canada ÷ taxable income) → line 790
  *
  * Part 5 of the paper form (the 0.225% figure at line 415) is the SUPERSEDED
  * capital-tax-era grind; the CURRENT business-limit grind (straight-line $10M→$50M)
- * lives in Schedule 7. This schedule therefore stops at line 690 and hands that
+ * lives in Schedule 7. This schedule therefore stops at line 790 and hands that
  * figure to the Schedule 7 grind. The federal Part I.3 tax itself was repealed
  * (2006) and is not computed. Pure, integer whole dollars.
  */
@@ -8053,6 +8299,28 @@ interface FederalT2Input {
   class13?: Class13Input;
   /** Class 14 (limited-life intangibles), the full per-property Reg 1100(1)(c) mechanic. */
   class14?: Class14Input;
+  /**
+   * Class 14.1's pre-2027 transitional additional allowance (Reg
+   * 1100(1)(c.1)/(c.2)) — requires a `'14.1'` row in `ccaClasses`. See
+   * `computeClass141AdditionalAllowance`'s own doc comment. Omit entirely for
+   * a corporation with no pre-2017 class 14.1 history (the common case).
+   */
+  class141Transitional?: {
+    transitionalBalanceAt2017?: number;
+    additionalAllowanceClaimedToDate?: number;
+  };
+  /**
+   * s.13(39) — reduces recapture on a disposition of class 14.1 property that
+   * was eligible capital property (ECP) before 2017. Requires a `'14.1'` row
+   * in `ccaClasses` with a disposition. See
+   * `computeClass141RecaptureReduction`'s own doc comment for the formula and
+   * its disclosed third-limb approximation.
+   */
+  class141Disposition?: {
+    proceeds: number;
+    capitalCost: number;
+    transitionalBalanceRemaining?: number;
+  };
   /**
    * Schedule 6 capital-property dispositions — engine computes the taxable capital
    * gain (added to income) and any current-year net capital loss (→ Schedule 4).
@@ -8067,10 +8335,27 @@ interface FederalT2Input {
    * through the Schedule 4 continuity inputs. Neither belongs here.
    */
   divisionCDeductions?: readonly TaxableIncomeLine[];
-  /** Charitable donations made this year (Schedule 2). Engine applies the 75% limit. */
+  /**
+   * CHARITABLE donations made this year (Schedule 2, Part 2 — lines 210/240).
+   * Engine applies the 75% of net income limit. Do NOT combine cultural or
+   * ecological gifts into this figure — see `culturalEcologicalGifts` below;
+   * mixing them in over-caps a gift type the Act does not limit at all.
+   */
   charitableDonations?: number;
-  /** Unclaimed donation pool carried forward from prior years. */
+  /** Unclaimed CHARITABLE donation pool carried forward from prior years (Schedule 2 line 240). */
   openingDonationPool?: number;
+  /**
+   * Gifts of certified cultural property (s.110.1(1)(b)) and ecologically
+   * sensitive land (s.110.1(1)(c)) made this year — Schedule 2 Parts 3/4
+   * (lines 410/520). Deducted in FULL, every year: unlike charitable
+   * donations, neither is limited to 75% of net income, so this engine
+   * claims the whole amount with no cap and no carryforward pool (this
+   * package does not yet track a multi-year cultural/ecological
+   * carryforward — see `SCHEDULE_2_CARRYFORWARD_YEARS` in
+   * `forms/schedule2.ts` for the 5/10-year periods a future carryforward
+   * implementation would need).
+   */
+  culturalEcologicalGifts?: number;
   /** Opening non-capital loss pool carried forward from the prior year. */
   openingNonCapitalLoss?: number;
   /** Opening net-capital loss pool carried forward from the prior year. */
@@ -8155,8 +8440,40 @@ interface FederalT2Input {
    * as an S1 deduction. Capital-gains reserves (Part 1) go through Schedule 6.
    */
   reserveContinuity?: readonly ReserveContinuityRow[];
-  /** Adjusted aggregate investment income (prior year). */
+  /**
+   * Adjusted aggregate investment income, PRIOR year (Schedule 7 Part 2, line
+   * 745, s.125(7)) — the SBD passive-income grind (s.125(5.1)(b)) only. This is
+   * NOT the same figure or the same year as `aggregateInvestmentIncome` below;
+   * see that field's doc comment for the conflation this app used to have.
+   */
   aaii?: number;
+  /**
+   * Schedule 7 Part 2's own line-by-line detail (705-741) — when given AND
+   * `aaii` is omitted, `aaii` is DERIVED from this via
+   * `computeAdjustedAggregateInvestmentIncome` instead of being typed in
+   * directly. `aaii` above still wins if both are supplied — an explicit
+   * override, not silently replaced.
+   */
+  adjustedAggregateInvestmentIncomeDetail?: AdjustedAggregateInvestmentIncomeInput;
+  /**
+   * Aggregate investment income, CURRENT year (Schedule 7 Part 1, line 092 —
+   * filed as jacket line 440) — feeds Part IV/RDTOH (s.129(3)), NOT the SBD
+   * grind. Genuinely a different number from `aaii`: different year (current
+   * vs. prior) AND different definition (plain AII vs. the s.125(7)-adjusted
+   * figure — Part 2 excludes gains/losses on active-asset dispositions and
+   * substitutes "income/losses from property" for Part 1's broader base).
+   * Defaults to `aaii` when omitted — an approximation this app has always
+   * made, now explicit rather than silent. See
+   * `research/findings/federal/S7-aaii-vs-aggregate-investment-income-conflation.md`.
+   */
+  aggregateInvestmentIncome?: number;
+  /**
+   * Schedule 7 Part 1's own line-by-line detail (002-082) — when given AND
+   * `aggregateInvestmentIncome` is omitted, it is DERIVED from this via
+   * `computeAggregateInvestmentIncome` instead of being typed in directly.
+   * `aggregateInvestmentIncome` above still wins if both are supplied.
+   */
+  aggregateInvestmentIncomeDetail?: AggregateInvestmentIncomeInput;
   /** Taxable dividends received from non-connected (portfolio) corps — Part IV. */
   portfolioDividendsReceived?: number;
   /** Of the portfolio dividends, the eligible portion (→ ERDTOH). */
@@ -8213,6 +8530,8 @@ interface FederalT2Input {
   };
   internetBusiness?: Schedule88Input;
   firstReturn?: Schedule101Input;
+  /** Feeds Schedule 1 lines 340/341/342/344/345. */
+  resourceDeductions?: Schedule12ResourceDeductionsInput;
   /** Qualified SR&ED expenditures for the year (the ITC base). */
   sredQualifiedExpenditures?: number;
   /**
@@ -8274,6 +8593,20 @@ interface FederalT2Result {
   schedule1: Schedule1Result;
   taxableIncomeCalc: TaxableIncomeResult;
   businessLimit: BusinessLimitResult;
+  /**
+   * Schedule 7 Part 2 — AAII derived from its own detail (when
+   * `adjustedAggregateInvestmentIncomeDetail` given). Its own
+   * `adjustedAggregateInvestmentIncome` is already folded into `aaii`'s
+   * resolved value feeding `businessLimit` — exposed here for the audit
+   * trail, not a separate figure to apply again.
+   */
+  adjustedAggregateInvestmentIncomeSchedule?: AdjustedAggregateInvestmentIncomeResult;
+  /**
+   * Schedule 7 Part 1 — AII derived from its own detail (when
+   * `aggregateInvestmentIncomeDetail` given). Already folded into RDTOH —
+   * exposed here for the audit trail.
+   */
+  aggregateInvestmentIncomeSchedule?: AggregateInvestmentIncomeResult;
   sbd: SbdResult;
   partI: PartITaxResult;
   /** Part IV tax on portfolio dividends + the RDTOH accounts (Schedule 3). */
@@ -8290,6 +8623,20 @@ interface FederalT2Result {
   class13?: Class13Result;
   /** Schedule 8 — Class 14 limited-life properties (when `class14` given). */
   class14?: Class14Result;
+  /**
+   * Class 14.1's pre-2027 transitional additional allowance (when
+   * `class141Transitional` given AND `ccaClasses` has a `'14.1'` row). Its
+   * `additionalAllowance` is already folded into `schedule1Deductions`/line
+   * 403 — exposed here for the audit trail, not as a separate claim to add.
+   */
+  class141AdditionalAllowance?: Class141AdditionalAllowanceResult;
+  /**
+   * s.13(39) reduction applied against class 14.1 recapture (when
+   * `class141Disposition` given). Already netted into the `'14.1'` row's
+   * `recapture` inside `cca` and into `cca.totalRecapture` — exposed here for
+   * the audit trail.
+   */
+  class141RecaptureReduction?: number;
   /** Schedule 6 — capital dispositions, taxable capital gain, net capital loss (when given). */
   capitalGains?: Schedule6Result;
   /** Schedule 5 — provincial/territorial tax (when a single Schedule-5 province is set). */
@@ -8314,6 +8661,12 @@ interface FederalT2Result {
    * `partVI1Tax` is included in `totalFederalTax`.
    */
   partVI1?: Schedule43Result;
+  /**
+   * ITA s.110(1)(k) — the Division C deduction for Part VI.1 tax paid (jacket
+   * line 325). Its `deduction` is already folded into `divisionCDeductions`/
+   * `taxableIncome` — exposed here for the audit trail, not a separate claim.
+   */
+  partVI1Deduction?: PartVI1DeductionResult;
   /**
    * EIFEL excluded-entity assessment. `requiresLimitation` true means the
    * regime applies and the restriction is NOT computed — the return must not
@@ -8324,6 +8677,8 @@ interface FederalT2Result {
   internetBusiness?: Schedule88Result;
   /** Schedule 101 / 24 — first return (information; present when this is a first return). */
   firstReturn?: Schedule101Result;
+  /** Schedule 12 — resource-related deductions (present when any pool has input). */
+  resourceDeductions?: Schedule12ResourceDeductionsResult;
   /** Schedule 31 — SR&ED investment tax credit (when qualified expenditures / opening pool present). */
   sredItc?: Schedule31Result;
   /** Schedule 27 — zero-emission technology manufacturing reduced-rate benefit (when ZETM income present). */
@@ -8753,7 +9108,13 @@ interface T2CifQuestionnaire {
   amalgamation?: boolean;
   windUp?: boolean;
   acquisitionOfControl?: boolean;
-  nonResident?: boolean;
+  deemedYearEnd?: boolean;
+  /**
+   * 080 — the form asks "Is the corporation a resident of Canada?", the
+   * OPPOSITE of what the guided editor collects (`identification.nonResident`).
+   * The service inverts it when building this field; there is no separate
+   * "NonResident" jacket line to carry the un-inverted answer.
+   */
   residentOfCanada?: boolean;
   professionalCorp?: boolean;
   inactive?: boolean;
@@ -8843,8 +9204,18 @@ declare function renderT2DraftReturn(data: T2CifData, opts?: {
  * A complete return must reconcile total tax payable down to what the
  * corporation actually owes or is refunded:
  *
- *   balance owing (890)      = max(0, total tax payable − instalments/payments)
- *   overpayment/refund (894) = max(0, instalments/payments − total tax payable)
+ *   balance owing      = max(0, total tax payable − instalments/payments)
+ *   overpayment/refund = max(0, instalments/payments − total tax payable)
+ *
+ * NEITHER figure has its own printed line number. Line 890 is "Total
+ * credits" (Amount B, the SUM of every credit line INCLUDING 840, not the
+ * net balance), and line 894 is a single-digit "Refund code" choosing what
+ * happens to an overpayment — never a dollar amount. `jacket.ts`'s own
+ * FormDefinition documents this explicitly on line 890's field: "the form
+ * prints [the balance] without a numbered box... must never be filed
+ * against 890, which would report it as credits claimed." An earlier
+ * version of this module's own doc comments made exactly that mistake —
+ * fixed here to match.
  *
  * `totalTaxPayable` here is the engine's tax figure, already NET of the dividend
  * refund and refundable credits it folds in (so those are not subtracted again).
@@ -8860,9 +9231,9 @@ interface T2SettlementInput {
 interface T2SettlementResult {
   totalTaxPayable: number;
   instalmentsPaid: number;
-  /** Balance unpaid (line 890) — zero when overpaid. */
+  /** Balance unpaid. No line number — see this module's own doc comment. */
   balanceOwing: number;
-  /** Overpayment refundable to the corporation (line 894) — zero when a balance is owing. */
+  /** Overpayment refundable to the corporation. No line number — see this module's own doc comment. */
   overpaymentRefund: number;
 }
 declare function computeT2Settlement(input: T2SettlementInput): T2SettlementResult;
@@ -9121,66 +9492,6 @@ interface EifelLimitationResult {
 declare function ratioOfPermissibleExpenses(taxYearStart: string): number;
 declare function computeEifelLimitation(input: EifelLimitationInput): EifelLimitationResult;
 //#endregion
-//#region src/t2/schedules/part-vi-1-deduction.d.ts
-/**
- * ITA paragraph 110(1)(k) — the deduction against taxable income for Part VI.1 tax.
- *
- * Part VI.1 taxes dividends paid on taxable preferred shares (s.191.1(1)), and
- * paragraph 110(1)(k) gives it back as a deduction in computing taxable income —
- * a multiple of the tax, not the tax itself. Omitting it overstates taxable income
- * by several times the Part VI.1 tax, which is why Schedule 43 has been returning
- * `deductionPending` rather than a figure.
- *
- * The provision, verbatim:
- *
- *   > the amount determined by multiplying the taxpayer's tax payable under
- *   > subsection 191.1(1) for the year by
- *   >   (i)   if the taxation year ends before 2010, 3,
- *   >   (ii)  if the taxation year ends after 2009 and before 2012, 3.2, and
- *   >   (iii) if the taxation year ends after 2011, 3.5.
- *
- * Two things worth pinning down, because both are easy to get wrong:
- *
- *   • The multiple keys off the taxation year **END**, not its beginning, and not
- *     the date the dividend was paid.
- *   • The bands are not a rate change applied prospectively — a year ending in
- *     2011 uses 3.2 for the whole year.
- *
- * The multiple has stood at 3.5 since 2012. It is modelled as a band table
- * anyway, because prior-year returns and amendments are in scope and a hard-coded
- * 3.5 silently misstates a 2010 amendment by 15%.
- *
- * Source: `research/sources/legislation/ITA-section-110-deductions.txt`.
- *
- * Pure, whole dollars.
- */
-/** The s.110(1)(k) multiple, by taxation year end. Ascending. */
-interface PartVI1DeductionBand {
-  /** The multiple applies to a year ending on or after this date. */
-  readonly from: string;
-  readonly multiple: number;
-}
-declare const PART_VI_1_DEDUCTION_BANDS: readonly PartVI1DeductionBand[];
-interface PartVI1DeductionResult {
-  /** The Part VI.1 tax the deduction is computed on. */
-  partVI1Tax: number;
-  /** The statutory multiple that applied. */
-  multiple: number;
-  /** The paragraph 110(1)(k) deduction against taxable income. */
-  deduction: number;
-  issues: string[];
-}
-/** The multiple in force for a taxation year ending on `taxYearEnd`. */
-declare function partVI1DeductionMultiple(taxYearEnd: string, bands?: readonly PartVI1DeductionBand[]): number;
-/**
- * The paragraph 110(1)(k) deduction.
- *
- * An unreadable year end yields nil and says so, rather than defaulting to the
- * current multiple — guessing the year would misstate taxable income, and this
- * deduction is large relative to the tax it follows.
- */
-declare function computePartVI1Deduction(partVI1Tax: number, taxYearEnd: string, bands?: readonly PartVI1DeductionBand[]): PartVI1DeductionResult;
-//#endregion
 //#region src/t2/schedules/schedule27-mp.d.ts
 /**
  * T2 Schedule 27 — Canadian Manufacturing and Processing Profits Deduction
@@ -9289,6 +9600,71 @@ interface MpDeductionResult {
   grossRevenueRatio?: number;
   issues: string[];
 }
+/** The $200,000 combined-active-business-income ceiling, s.5201 of the Regulations. */
+declare const SMALL_MANUFACTURER_INCOME_THRESHOLD = 200000;
+interface SmallManufacturerTestInput {
+  /** Line 100 — this corp's active business income minus active business losses (incl. partnership share). */
+  activeBusinessIncome: number;
+  /** Line 105 — active business income of associated Canadian corporations, for the $200,000 gate only. */
+  associatedActiveBusinessIncome?: number;
+  /** Requirement 1 — activities during the year were PRIMARILY M&P in Canada. */
+  primarilyManufacturing: boolean;
+  /** Requirement 3 — disqualifies outright, same list as `computeMpDeduction`'s `excludedActivity`. */
+  excludedActivity?: (typeof MP_EXCLUDED_ACTIVITIES)[number];
+  /** Requirement 4 — any active business carried on outside Canada during the year. */
+  activeBusinessOutsideCanada?: boolean;
+}
+interface SmallManufacturerTestResult {
+  /** All four requirements met. */
+  qualifies: boolean;
+  /** Line 110 — line 100 + line 105, tested against the $200,000 ceiling. */
+  combinedActiveBusinessIncome: number;
+  /** Line 200 (via Part 1): line 100 alone when qualifying, else 0 — use Part 2 instead. */
+  canadianMPProfits: number;
+  issues: string[];
+}
+declare function computeSmallManufacturerTest(input: SmallManufacturerTestInput): SmallManufacturerTestResult;
+interface Part2MPProfitsInput {
+  /** Part 3, line 130 — adjusted business income (already net of the resource-income adjustment, if any). */
+  adjustedBusinessIncome: number;
+  /** Part 4, line 140 — cost of capital (C). */
+  costOfCapital: number;
+  /** Part 5, line 150 — cost of manufacturing and processing capital (MC), already capped at C. */
+  costOfMPCapital: number;
+  /** Part 6, line 160 — cost of labour (L). */
+  costOfLabour: number;
+  /** Part 7, line 170 — cost of manufacturing and processing labour (ML), already capped at L. */
+  costOfMPLabour: number;
+}
+interface Part2MPProfitsResult {
+  /** (MC + ML) / (C + L) — the fraction of "capital + labour" devoted to M&P. */
+  ratio: number;
+  /** Line 200 (via Part 2): ADJUBI × ratio, rounded, floored at 0. */
+  canadianMPProfits: number;
+  issues: string[];
+}
+declare function computePart2MPProfits(input: Part2MPProfitsInput): Part2MPProfitsResult;
+interface CanadianMPProfitsInput {
+  /** Test Part 1 eligibility first — omit if the corporation obviously doesn't qualify (large ABI, etc.). */
+  smallManufacturer?: SmallManufacturerTestInput;
+  /** Used when `smallManufacturer` is omitted, or Part 1 doesn't qualify. */
+  part2?: Part2MPProfitsInput;
+}
+interface CanadianMPProfitsResult {
+  /** Which Part actually produced `canadianMPProfits` — undefined if neither input was usable. */
+  method?: 'part1' | 'part2';
+  /** Line 200 — feeds `MpDeductionInput.manufacturingAndProcessingProfits`. */
+  canadianMPProfits: number;
+  smallManufacturerTest?: SmallManufacturerTestResult;
+  part2Result?: Part2MPProfitsResult;
+  issues: string[];
+}
+/**
+ * "Small manufacturing corporations that meet all requirements in Part 1
+ * should begin with Part 1 ... all other corporations should begin with
+ * Part 2" — the form's own routing (page 1), reproduced here.
+ */
+declare function computeCanadianMPProfits(input: CanadianMPProfitsInput): CanadianMPProfitsResult;
 declare function computeMpDeduction(input: MpDeductionInput, rates?: MpDeductionRates): MpDeductionResult;
 //#endregion
-export { QuebecTaxResult as $, computeAlbertaSchedule15 as $a, AlbertaSchedule18Result as $c, CcogpeSuccessorFederal as $i, leaseholdPeriods as $l, mealsAndEntertainmentAddBack as $n, computeAlbertaSchedule6 as $o, Schedule12Adjustment as $r, schedule18Values as $s, ItcRecaptureItem as $t, T2CifGifi as A, EdaRegularFederal as Aa, NonCapitalLossByYearOfOriginInput as Ac, At1CriticalFieldMissingError as Ai, Schedule8Entry as Al, Schedule4Input as An, allocateSchedule9ExpenditureLimit as Ao, PartITaxResult as Ar, Schedule3Result as As, computeSchedule55 as At, computeDayWeightedGeneralTax as Au, Co17Certification as B, FedeSuccessorFederal as Ba, computeLimitedPartnershipLossRow as Bc, at1YesNo as Bi, Class141AdditionalAllowanceInput as Bl, computeSchedule2 as Bn, AlbertaSchedule7Result as Bo, CORP_TAX_RATE_BOOK as Br, Schedule10FilingInput as Bs, computeGrip as Bt, latestRateYear as Bu, FOREIGN_TAX_CREDIT_GROSS_UP as C, CfreCountrySuccessorFederal as Ca, computeIegReductionFactor as Cc, formatRsiDate as Ci, AlbertaSchedule13Input as Cl, Schedule5Result as Cn, AlbertaSchedule9Input as Co, computeTaxableIncome as Cr, CapitalInvestmentTaxCreditInput as Cs, computeSchedule101 as Ct, AlbertaCorporationStatus as Cu, computeT2Settlement as D, CmedbFederal as Da, iegT661SourceLine as Dc, renderRsiLineItem as Di, CcaClassInput as Dl, ProvincialAllocationInput as Dn, Schedule9AllocationResult as Do, CcpcActiveBusinessTaxInput as Dr, MaximumAllowableDeductionInput as Ds, normalizeSchedule88 as Dt, AB_GENERAL_RATE_BANDS as Du, T2SettlementResult as E, CfreCountrySuccessorResult as Ea, computeIegEligibleExpenditures as Ec, renderRsiHeader as Ei, computeAlbertaSchedule13 as El, PermanentEstablishment as En, Schedule9AllocationMemberResult as Eo, nonCapitalLossApplied as Er, InvestorTaxCreditResult as Es, Schedule88Result as Et, computeAlbertaSbd as Eu, T2GifiLine as F, EdaSuccessorResult as Fa, computeNonCapitalLossByYearOfOrigin as Fc, albertaBalanceUnpaid as Fi, computeSchedule8$1 as Fl, Part4RdtohResult as Fn, Schedule8Input as Fo, SbdInput as Fr, computeAllocationFactor as Fs, Schedule54Input as Ft, RateBook as Fu, co17Engine as G, SfedeCountryRegularFederal as Ga, DonationMaximumResult as Gc, AlbertaReturnResult as Gi, Class14Result as Gl, Schedule1Result as Gn, computeAlbertaSchedule7 as Go, computeLossSchedule as Gr, Schedule2FilingInput as Gs, LARGE_CORPORATION_THRESHOLD as Gt, Co17ReturnData as H, FedeSuccessorOverride as Ha, AT1_DONATION_GAIN_RATE as Hc, At1ReturnInput as Hi, Class14Input as Hl, Schedule1Line as Hn, RoyaltySupplementalPartnershipResult as Ho, resolveCorpTaxRates as Hr, Schedule1FilingInput as Hs, Schedule43Rates as Ht, renderT2DraftReturn as I, FedeRegularFederal as Ia, computeOtherLossByYearOfOrigin as Ic, assertAt1MandatoryComplete as Ii, CLASS_14_1_MINIMUM_DEDUCTION as Il, REFUNDABLE_PART_I_RATE as In, Schedule8Result as Io, SbdResult as Ir, AT1_SCHEDULES_WITHOUT_BUILDERS as Is, Schedule54Result as It, RateBookEntry as Iu, computeQuebecReturn as J, SfedeCountryRegularResult as Ja, Schedule20Input as Jc, AlbertaSchedule15Result as Ji, MAX_LEASEHOLD_PERIODS as Jl, ccaDeduction as Jn, AlbertaSchedule6Result as Jo, CEC_DEDUCTION_RATE as Jr, schedule12LossDeductions as Js, computeTaxableCapital as Jt, QuebecReturnInput as K, SfedeCountryRegularInput as Ka, computeDonationMaximum as Kc, computeAlbertaReturn as Ki, LeaseholdLayer as Kl, amortizationAddBack as Kn, schedule7Values as Ko, AlbertaSchedule14Input as Kr, at1LineItemId as Ks, TaxableCapitalInput as Kt, T2ReturnInput as L, FedeRegularInput as La, LimitedPartnershipLossRow as Lc, assertAt1TaxPayableReconciles as Li, CLASS_14_1_TRANSITIONAL_RATE as Ll, computePart4Rdtoh as Ln, computeSchedule8 as Lo, computeBusinessLimit as Lr, AT1_SCHEDULES_WITH_BUILDERS as Ls, computeSchedule54 as Lt, earliestRateYear as Lu, T2CifQuestionnaire as M, EdaRegularResult as Ma, OtherLossByYearOfOriginResult as Mc, At1MandatoryFieldMissingError as Mi, UnsupportedCcaClassError as Ml, computeSchedule4Losses as Mn, computeSchedule9MaximumExpenditureLimit as Mo, computePartITax as Mr, schedule3Values as Ms, LRIP_INVESTMENT_INCOME_FACTOR as Mt, AB_TAX_RATE_BOOK as Mu, T2CifSettlement as N, EdaSuccessorFederal as Na, OtherLossVintageEntry as Nc, At1TaxPayableMismatchError as Ni, computeCcaClass as Nl, PART_IV_RATE as Nn, schedule9Values as No, BusinessLimitInput as Nr, AllocationFactorInput as Ns, LripDividendEvent as Nt, AlbertaTaxRates as Nu, T2CifAddress as O, CmedbInput as Oa, LossVintageEntry as Oc, renderAt1NetFile as Oi, CcaClassResult as Ol, ProvincialAllocationResult as On, Schedule9FieldOfScience as Oo, CcpcActiveBusinessTaxResult as Or, MaximumAllowableDeductionResult as Os, Schedule55Input as Ot, DayWeightedRateResult as Ou, T2CifShareholder as P, EdaSuccessorInput as Pa, OtherLossVintageRowResult as Pc, At1TransmitterInfo as Pi, computeCcaSchedule as Pl, Part4RdtohInput as Pn, PoliticalContributionInput as Po, BusinessLimitResult as Pr, SINGLE_JURISDICTION_ALBERTA_FACTOR as Ps, LripEventResult as Pt, resolveAlbertaTaxRates as Pu, QuebecTaxInput as Q, SfedeCountrySuccessorResult as Qa, AlbertaSchedule18Input as Qc, CcogpeRegularResult as Qi, computeClass141AdditionalAllowance as Ql, incomeTaxProvisionAddBack as Qn, RoyaltyTaxCreditShelterAllocationResult as Qo, computeAlbertaSchedule14 as Qr, schedule17Values as Qs, ITC_RECAPTURE_PERIOD_YEARS as Qt, t2Engine as R, FedeRegularOverride as Ra, LimitedPartnershipLossRowResult as Rc, assertCriticalFields as Ri, Class13Input as Rl, Schedule2Input as Rn, schedule8Values as Ro, computeSBD as Rr, At1ScheduleData as Rs, GripInput as Rt, extendRateBook as Ru, AdjustedTaxableIncomeResult as S, CfreCountryRegularResult as Sa, computeIegBaseAmount as Sc, formatRsiAmount as Si, AlbertaSchedule13ClassResult as Sl, Schedule5Input as Sn, ALBERTA_SRED_TAX_CREDIT_RATE as So, charitableDonationsDeduction as Sr, At1ScheduleValueLike$6 as Ss, Schedule101Result as St, computeAlbertaTax as Su, T2SettlementInput as T, CfreCountrySuccessorOverride as Ta, IegEligibleExpendituresResult as Tc, renderAt1Rsi as Ti, FederalCcaClass as Tl, AllocatedProvince as Tn, Schedule9AllocationMember as To, netCapitalLossApplied as Tr, InvestorTaxCreditInput as Ts, Schedule88Input as Tt, AlbertaSbdResult as Tu, renderCo17DraftReturn as U, FedeSuccessorResult as Ua, AT1_DONATION_INCOME_RATE as Uc, at1Engine as Ui, Class14Property as Ul, Schedule1LineDefect as Un, RoyaltySupplementalPriorYearAdjustment as Uo, LossScheduleInput as Ur, Schedule20FilingInput as Us, Schedule43Result as Ut, Co17Identity as V, FedeSuccessorInput as Va, computeLimitedPartnershipLosses as Vc, xmlEscape as Vi, Class141AdditionalAllowanceResult as Vl, Schedule1Input as Vn, RoyaltySupplementalPartnership as Vo, CorpTaxRates as Vr, Schedule12FilingInput as Vs, Schedule43Input as Vt, resolveRates as Vu, Co17ReturnInput as W, Schedule15FilingResult as Wa, DonationMaximumInput as Wc, AlbertaReturnInput as Wi, Class14PropertyResult as Wl, Schedule1NotFileableError as Wn, RoyaltySupplementalPriorYearAdjustmentResult as Wo, LossScheduleResult as Wr, Schedule21FilingInput as Ws, computeSchedule43 as Wt, QuebecEstablishment as X, SfedeCountrySuccessorInput as Xa, computeSchedule20 as Xc, CcogpeRegularInput as Xi, computeClass13 as Xl, deferredIncomeTaxProvisionAddBack as Xn, RoyaltyTaxCreditQuarter as Xo, CecIncomeInclusionDetail as Xr, schedule13Values as Xs, Schedule31Result as Xt, QuebecAllocationResult as Y, SfedeCountrySuccessorFederal as Ya, Schedule20Result as Yc, CcogpeRegularFederal as Yi, MIN_LEASEHOLD_PERIODS as Yl, computeSchedule1 as Yn, RoyaltyTaxCreditLongestAssociatedYear as Yo, CEC_INCLUSION_RATE as Yr, schedule12Values as Ys, Schedule31Input as Yt, computeQuebecAllocationFactor as Z, SfedeCountrySuccessorOverride as Za, AT1_DISPOSITION_CATEGORIES as Zc, CcogpeRegularOverride as Zi, computeClass14 as Zl, findSchedule1LineDefects as Zn, RoyaltyTaxCreditShelterAllocation as Zo, cecScheduleAppliesToTaxYear as Zr, schedule16Values as Zs, computeSchedule31 as Zt, EifelLimitationInput as _, CeeSuccessorOverride as _a, computeIegGroupFigures as _c, RSI_WORD_GAP as _i, AlbertaSchedule16Input as _l, computeSchedule13 as _n, Schedule11Result as _o, isSchedule5Province as _r, AgriProcessingTaxCreditInput as _s, FederalT2Input as _t, LossCarrybackResult as _u, MpDeductionRates as a, CdeRegularOverride as aa, schedule4970Values as ac, albertaCcaDifference as ai, SECTION_34_2_GROSS_UP as al, computeZetm as an, computeCeeSuccessor as ao, EifelResult as ar, At1Schedule5SuccessoredPoolEntry as as, T2_CERTIFICATION_FIXTURES as at, At4970Input as au, ratioOfPermissibleExpenses as b, CfreCountryRegularInput as ba, IegResult as bc, RsiLineItemError as bi, computeAlbertaSchedule16 as bl, Schedule6Result as bn, ALBERTA_SRED_EXPENDITURE_CUTOFF as bo, TaxableIncomeLine as br, AgriProcessingVintageResult as bs, FirstReturnEvent as bt, AlbertaTaxInput as bu, PART_VI_1_DEDUCTION_BANDS as c, CdeSuccessorInput as ca, IegAgreementMemberResult as cc, albertaDispositionAdjustments as ci, AT1_RESERVE_LINES as cl, BusinessLimitAllocationInput as cn, computeCmedb as co, ProvincialRateChange as cr, schedule5Values as cs, ConformanceSummary as ct, At4970ProjectRowResult as cu, computePartVI1Deduction as d, CeeRegularFederal as da, IegGroupMember as dc, albertaTerminalLossDifference as di, AlbertaSchedule17Result as dl, computeBusinessLimitAllocation as dn, computeFedeRegular as do, dayWeightedRate as dr, Schedule4Input$1 as ds, T2LineKey as dt, computeAt4970 as du, CcogpeSuccessorInput as ea, schedule1Values as ec, Schedule12Input as ei, At1AbilEntry as el, ItcRecaptureItemResult as en, computeCcogpeRegular as eo, recaptureAddBack as er, schedule6Values as es, computeQuebecTax as et, CCA_DECLINING_BALANCE_RATES_2024 as eu, partVI1DeductionMultiple as f, CeeRegularInput as fa, IegGroupResult as fc, computeSchedule12 as fi, At1ReserveBalances as fl, Schedule21Input as fn, computeFedeSuccessor as fo, PROVINCE_RATES_2024 as fr, Schedule4Result$1 as fs, T2_LINE_META as ft, LossContinuityInput as fu, EIFEL_TRANSITIONAL_RATIO as g, CeeSuccessorInput as ga, computeIegAgreement as gc, RSI_NEGATIVE_PREFIX as gi, computeAlbertaSchedule17 as gl, ReserveContinuityRow as gn, Schedule11Input as go, ProvincialRate as gr, AgriProcessingCurrentYearInput as gs, runConformanceSuite as gt, LossCarrybackInput as gu, EIFEL_STANDARD_RATIO_FROM as h, CeeSuccessorFederal as ha, allocateIegExpenditureLimit as hc, RSI_DELIMITER as hi, At1ReserveTable as hl, ReserveContinuityResult as hn, schedule15Values as ho, ProvinceRateTable as hr, AgriProcessingCombinedVintageInput as hs, runConformance as ht, LossCarrybackError as hu, MpDeductionInput as i, CdeRegularInput as ia, schedule2Values as ic, albertaCapitalGainDifference as ii, At1DispositionCategory as il, ZetmResult as in, computeCeeRegular as io, EifelInput as ir, At1Schedule5PredecessorTransfer as is, resolveQuebecTaxRates as it, resolveCcaRates as iu, T2CifPartI as j, EdaRegularInput as ja, NonCapitalLossByYearOfOriginResult as jc, At1FilingData as ji, Schedule8Result$1 as jl, Schedule4Result as jn, computeAlbertaSchedule9 as jo, computeCcpcActiveBusinessTax as jr, computeSchedule3 as js, LRIP_INVESTMENT_CORPORATION_MULTIPLE as jt, AB_TAX_2024 as ju, T2CifData as k, CmedbResult as ka, LossVintageRowResult as kc, AT1_CRITICAL_MANDATORY_FIELDS as ki, CcaScheduleResult as kl, computeProvincialAllocation as kn, Schedule9GroupFilingInput as ko, PartITaxInput as kr, Schedule3Input as ks, Schedule55Result as kt, GeneralRateBand as ku, PartVI1DeductionBand as l, CdeSuccessorOverride as la, IegAgreementResult as lc, albertaRecaptureDifference as li, AT1_RESERVE_TOTAL_LINES as ll, BusinessLimitAllocationResult as ln, computeEdaRegular as lo, ProvincialRateChanges as lr, ForeignInvestmentCountryInput as ls, ExpectedSource as lt, At4970Result as lu, EIFEL_STANDARD_RATIO as m, CeeRegularResult as ma, allocateIegEvenly as mc, RSI_COLUMN_GAP as mi, At1ReserveRowResult as ml, computeSchedule21 as mn, computeSfedeCountrySuccessor as mo, ProvinceCode as mr, schedule4Values as ms, formatConformanceReport as mt, computeLossContinuity as mu, MP_GROSS_REVENUE_THRESHOLD as n, CcogpeSuccessorResult as na, schedule21Values as nc, Schedule12Result as ni, At1CategoryResult as nl, computeItcRecapture as nn, computeCdeRegular as no, EIFEL_EFFECTIVE_FROM as nr, AlbertaSchedule5Result as ns, QC_TAX_RATE_BOOK as nt, CcaRateTable as nu, MpDeductionResult as o, CdeRegularResult as oa, IegAgreementInput as oc, albertaCcaScheduleAdjustments as oi, computeAlbertaSchedule18 as ol, AssociatedMemberInput as on, computeCfreRegular as oo, EifelThresholds as or, At1Schedule5SuccessoredPoolEntryResult as os, CertificationFixture as ot, At4970JurisdictionAmount as ou, EIFEL_FIRST_YEAR_START as p, CeeRegularOverride as pa, IegLimitAllocation as pc, reconcileAlbertaNetIncome as pi, At1ReserveKind as pl, Schedule21Result as pn, computeSfedeCountryRegular as po, PROVINCE_RATE_BOOK as pr, computeSchedule4 as ps, foldT2Lines as pt, LossContinuityResult as pu, QuebecReturnResult as q, SfedeCountryRegularOverride as qa, AlbertaGiftCarryforward as qc, AlbertaSchedule15Input as qi, LeaseholdLayerResult as ql, assertSchedule1Fileable as qn, AlbertaSchedule6Input as qo, AlbertaSchedule14Result as qr, schedule10Values as qs, TaxableCapitalResult as qt, MP_RATES_2024 as r, CdeRegularFederal as ra, schedule29Values as rc, albertaAbilDifference as ri, At1CategoryTotals as rl, ZetmInput as rn, computeCdeSuccessor as ro, EifelExemption as rr, At1Schedule5PoolTransfer as rs, QuebecTaxRates as rt, isDecliningBalanceClass as ru, computeMpDeduction as s, CdeSuccessorFederal as sa, IegAgreementMember as sc, albertaCurrentYearLoss as si, AT1_RESERVE_KINDS as sl, AssociatedMemberResult as sn, computeCfreSuccessor as so, assessEifel as sr, computeAlbertaSchedule5 as ss, ConformanceResult as st, At4970ProjectRow as su, MP_EXCLUDED_ACTIVITIES as t, CcogpeSuccessorOverride as ta, schedule20Values as tc, Schedule12Line as ti, At1AbilResult as tl, ItcRecaptureResult as tn, computeCcogpeSuccessor as to, terminalLossDeduction as tr, AlbertaSchedule5Input as ts, QC_TAX_2024 as tt, CCA_RATE_BOOK as tu, PartVI1DeductionResult as u, CdeSuccessorResult as ua, IegAllocationResult as uc, albertaReserveDifference as ui, AlbertaSchedule17Input as ul, allocateEvenly as un, computeEdaSuccessor as uo, blendProvinceRateTable as ur, ForeignInvestmentCountryResult as us, LineCheck as ut, At4970Totals as uu, EifelLimitationResult as v, CeeSuccessorResult as va, IEG_2024 as vc, RsiHeaderInput as vi, AlbertaSchedule16Result as vl, CapitalDisposition as vn, computeSchedule11 as vo, resolveProvinceRates as vr, AgriProcessingTaxCreditResult as vs, FederalT2Result as vt, LossCarrybackYear as vu, computeAdjustedTaxableIncome as w, CfreCountrySuccessorInput as wa, IegEligibleExpendituresInput as wc, formatRsiText as wi, AlbertaSchedule13Result as wl, computeSchedule5 as wn, AlbertaSchedule9Result as wo, dividendsDeductibleS112 as wr, CapitalInvestmentTaxCreditResult as ws, SCHEDULE_88_MAX_URLS as wt, AlbertaSbdInput as wu, AdjustedTaxableIncomeInput as x, CfreCountryRegularOverride as xa, computeIeg as xc, RsiScheduleInput as xi, AlbertaCcaOverride as xl, computeSchedule6 as xn, ALBERTA_SRED_PROGRAM_START as xo, TaxableIncomeResult as xr, At1ScheduleDataLike$6 as xs, Schedule101Input as xt, AlbertaTaxResult as xu, computeEifelLimitation as y, CfreCountryRegularFederal as ya, IegInput as yc, RsiLineItem as yi, assistanceFrom as yl, DispositionResult as yn, schedule11Values as yo, TaxableIncomeInput as yr, AgriProcessingVintageInput as ys, computeFederalT2 as yt, computeLossCarryback as yu, Co17Address as z, FedeRegularResult as za, LimitedPartnershipLossesResult as zc, at1TaxPayableDeductions as zi, Class13Result as zl, Schedule2Result as zn, AlbertaSchedule7Input as zo, CORP_TAX_2024 as zr, At1ScheduleValue as zs, GripResult as zt, hasExactRateYear as zu };
+export { computeQuebecReturn as $, CeeSuccessorOverride as $a, computeIeg as $c, RSI_WORD_GAP as $i, AlbertaCcaOverride as $l, PermanentEstablishment as $n, ALBERTA_SRED_PROGRAM_START as $o, TaxableIncomeResult as $r, At1ScheduleDataLike$5 as $s, computeTaxableCapital as $t, LossCarrybackYear as $u, T2SettlementInput as A, AlbertaSchedule15Result as Aa, schedule17Values as Ac, Schedule12Adjustment as Ai, AlbertaSchedule18Input as Al, DepletionResult as An, SfedeCountryRegularResult as Ao, PartVI1DeductionBand as Ar, RoyaltyTaxCreditShelterAllocationResult as As, Schedule88Input as At, computeClass13 as Au, T2GifiLine as B, CdeRegularInput as Ba, IegAgreementMemberResult as Bc, albertaRecaptureDifference as Bi, AT1_RESERVE_LINES as Bl, computeCumulativeForeignResource as Bn, computeCeeRegular as Bo, ProvincialRateChange as Br, schedule5Values as Bs, Schedule54Input as Bt, At4970Input as Bu, EifelLimitationResult as C, xmlEscape as Ca, Schedule2FilingInput as Cc, CORP_TAX_2024 as Ci, DonationMaximumResult as Cl, CdeInput as Cn, FedeSuccessorInput as Co, deferredIncomeTaxProvisionAddBack as Cr, computeAlbertaSchedule7 as Cs, FederalT2Result as Ct, Class14Property as Cu, AdjustedTaxableIncomeResult as D, AlbertaReturnResult as Da, schedule12Values as Dc, LossScheduleInput as Di, Schedule20Result as Dl, CogpeInput as Dn, SfedeCountryRegularFederal as Do, recaptureAddBack as Dr, RoyaltyTaxCreditLongestAssociatedYear as Ds, Schedule101Result as Dt, LeaseholdLayerResult as Du, AdjustedTaxableIncomeInput as E, AlbertaReturnInput as Ea, schedule12LossDeductions as Ec, resolveCorpTaxRates as Ei, Schedule20Input as El, CeeResult as En, Schedule15FilingResult as Eo, mealsAndEntertainmentAddBack as Er, AlbertaSchedule6Result as Es, Schedule101Input as Et, LeaseholdLayer as Eu, T2CifGifi as F, CcogpeSuccessorFederal as Fa, schedule29Values as Fc, albertaCapitalGainDifference as Fi, At1CategoryTotals as Fl, Schedule12ResourceDeductionsInput as Fn, computeAlbertaSchedule15 as Fo, EifelExemption as Fr, At1Schedule5PoolTransfer as Fs, computeSchedule55 as Ft, CCA_DECLINING_BALANCE_RATES_2024 as Fu, Co17Certification as G, CdeSuccessorOverride as Ga, IegLimitAllocation as Gc, reconcileAlbertaNetIncome as Gi, At1ReserveKind as Gl, CapitalDisposition as Gn, computeEdaRegular as Go, PROVINCE_RATE_BOOK as Gr, computeSchedule4 as Gs, computeGrip as Gt, At4970Totals as Gu, T2ReturnInput as H, CdeRegularResult as Ha, IegAllocationResult as Hc, albertaResourceDeductionDifference as Hi, AlbertaSchedule17Input as Hl, computeForeignExploration as Hn, computeCfreRegular as Ho, blendProvinceRateTable as Hr, ForeignInvestmentCountryResult as Hs, computeSchedule54 as Ht, At4970ProjectRow as Hu, T2CifPartI as I, CcogpeSuccessorInput as Ia, schedule2Values as Ic, albertaCcaDifference as Ii, At1DispositionCategory as Il, Schedule12ResourceDeductionsResult as In, computeCcogpeRegular as Io, EifelInput as Ir, At1Schedule5PredecessorTransfer as Is, LRIP_INVESTMENT_CORPORATION_MULTIPLE as It, CCA_RATE_BOOK as Iu, renderCo17DraftReturn as J, CeeRegularInput as Ja, computeIegAgreement as Jc, toRsiLineItems as Ji, computeAlbertaSchedule17 as Jl, computeSchedule6 as Jn, computeFedeSuccessor as Jo, ProvincialRate as Jr, AgriProcessingCurrentYearInput as Js, Schedule43Result as Jt, LossContinuityResult as Ju, Co17Identity as K, CdeSuccessorResult as Ka, allocateIegEvenly as Kc, toRsiHeader as Ki, At1ReserveRowResult as Kl, DispositionResult as Kn, computeEdaSuccessor as Ko, ProvinceCode as Kr, schedule4Values as Ks, Schedule43Input as Kt, computeAt4970 as Ku, T2CifQuestionnaire as L, CcogpeSuccessorOverride as La, schedule4970Values as Lc, albertaCcaScheduleAdjustments as Li, SECTION_34_2_GROSS_UP as Ll, computeCde as Ln, computeCcogpeSuccessor as Lo, EifelResult as Lr, At1Schedule5SuccessoredPoolEntry as Ls, LRIP_INVESTMENT_INCOME_FACTOR as Lt, CcaRateTable as Lu, computeT2Settlement as M, CcogpeRegularInput as Ma, schedule1Values as Mc, Schedule12Line as Mi, At1AbilEntry as Ml, ForeignExplorationResult as Mn, SfedeCountrySuccessorInput as Mo, computePartVI1Deduction as Mr, schedule6Values as Ms, normalizeSchedule88 as Mt, computeClass141AdditionalAllowance as Mu, T2CifAddress as N, CcogpeRegularOverride as Na, schedule20Values as Nc, Schedule12Result as Ni, At1AbilResult as Nl, ForeignPerCountryInput as Nn, SfedeCountrySuccessorOverride as No, partVI1DeductionMultiple as Nr, AlbertaSchedule5Input as Ns, Schedule55Input as Nt, computeClass141RecaptureReduction as Nu, FOREIGN_TAX_CREDIT_GROSS_UP as O, computeAlbertaReturn as Oa, schedule13Values as Oc, LossScheduleResult as Oi, computeSchedule20 as Ol, CogpeResult as On, SfedeCountryRegularInput as Oo, terminalLossDeduction as Or, RoyaltyTaxCreditQuarter as Os, computeSchedule101 as Ot, MAX_LEASEHOLD_PERIODS as Ou, T2CifData as P, CcogpeRegularResult as Pa, schedule21Values as Pc, albertaAbilDifference as Pi, At1CategoryResult as Pl, ForeignPerCountryResult as Pn, SfedeCountrySuccessorResult as Po, EIFEL_EFFECTIVE_FROM as Pr, AlbertaSchedule5Result as Ps, Schedule55Result as Pt, leaseholdPeriods as Pu, QuebecReturnResult as Q, CeeSuccessorInput as Qa, IegResult as Qc, RSI_NEGATIVE_PREFIX as Qi, computeAlbertaSchedule16 as Ql, AllocatedProvince as Qn, ALBERTA_SRED_EXPENDITURE_CUTOFF as Qo, TaxableIncomeLine as Qr, AgriProcessingVintageResult as Qs, TaxableCapitalResult as Qt, LossCarrybackResult as Qu, T2CifSettlement as R, CcogpeSuccessorResult as Ra, IegAgreementInput as Rc, albertaCurrentYearLoss as Ri, computeAlbertaSchedule18 as Rl, computeCee as Rn, computeCdeRegular as Ro, EifelThresholds as Rr, At1Schedule5SuccessoredPoolEntryResult as Rs, LripDividendEvent as Rt, isDecliningBalanceClass as Ru, EifelLimitationInput as S, at1YesNo as Sa, Schedule21FilingInput as Sc, resolveRates as Sd, computeSBD as Si, DonationMaximumInput as Sl, computeSchedule13 as Sn, FedeSuccessorFederal as So, computeSchedule1 as Sr, RoyaltySupplementalPriorYearAdjustmentResult as Ss, FederalT2Input as St, Class14Input as Su, ratioOfPermissibleExpenses as T, at1Engine as Ta, schedule10Values as Tc, CorpTaxRates as Ti, AlbertaGiftCarryforward as Tl, CeeInput as Tn, FedeSuccessorResult as To, incomeTaxProvisionAddBack as Tr, AlbertaSchedule6Input as Ts, FirstReturnEvent as Tt, Class14Result as Tu, t2Engine as U, CdeSuccessorFederal as Ua, IegGroupMember as Uc, albertaTerminalLossDifference as Ui, AlbertaSchedule17Result as Ul, computeSchedule12ResourceDeductions as Un, computeCfreSuccessor as Uo, dayWeightedRate as Ur, Schedule4Input$1 as Us, GripInput as Ut, At4970ProjectRowResult as Uu, renderT2DraftReturn as V, CdeRegularOverride as Va, IegAgreementResult as Vc, albertaReserveDifference as Vi, AT1_RESERVE_TOTAL_LINES as Vl, computeDepletion as Vn, computeCeeSuccessor as Vo, ProvincialRateChanges as Vr, ForeignInvestmentCountryInput as Vs, Schedule54Result as Vt, At4970JurisdictionAmount as Vu, Co17Address as W, CdeSuccessorInput as Wa, IegGroupResult as Wc, computeSchedule12 as Wi, At1ReserveBalances as Wl, computeSpecifiedForeignExploration as Wn, computeCmedb as Wo, PROVINCE_RATES_2024 as Wr, Schedule4Result$1 as Ws, GripResult as Wt, At4970Result as Wu, co17Engine as X, CeeRegularResult as Xa, IEG_2024 as Xc, RSI_COLUMN_GAP as Xi, AlbertaSchedule16Result as Xl, Schedule5Result as Xn, computeSfedeCountrySuccessor as Xo, resolveProvinceRates as Xr, AgriProcessingTaxCreditResult as Xs, LARGE_CORPORATION_THRESHOLD as Xt, LossCarrybackError as Xu, Co17ReturnInput as Y, CeeRegularOverride as Ya, computeIegGroupFigures as Yc, toRsiSchedule as Yi, AlbertaSchedule16Input as Yl, Schedule5Input as Yn, computeSfedeCountryRegular as Yo, isSchedule5Province as Yr, AgriProcessingTaxCreditInput as Ys, computeSchedule43 as Yt, computeLossContinuity as Yu, QuebecReturnInput as Z, CeeSuccessorFederal as Za, IegInput as Zc, RSI_DELIMITER as Zi, assistanceFrom as Zl, computeSchedule5 as Zn, schedule15Values as Zo, TaxableIncomeInput as Zr, AgriProcessingVintageInput as Zs, TaxableCapitalInput as Zt, LossCarrybackInput as Zu, computeSmallManufacturerTest as _, albertaBalanceUnpaid as _a, At1ScheduleValue as _c, RateBookEntry as _d, SbdInput as _i, LimitedPartnershipLossesResult as _l, Schedule21Input as _n, EdaSuccessorResult as _o, Schedule1NotFileableError as _r, AlbertaSchedule7Input as _s, T2_LINE_META as _t, Class13Input as _u, MP_RATES_2024 as a, formatRsiDate as aa, MaximumAllowableDeductionInput as ac, AlbertaSbdInput as ad, CcpcActiveBusinessTaxInput as ai, iegT661SourceLine as al, ItcRecaptureItemResult as an, CfreCountrySuccessorFederal as ao, computeSchedule4Losses as ar, Schedule9AllocationResult as as, computeQuebecTax as at, CcaClassInput as au, EIFEL_STANDARD_RATIO_FROM as b, assertCriticalFields as ba, Schedule1FilingInput as bc, hasExactRateYear as bd, computeAggregateInvestmentIncome as bi, AT1_DONATION_GAIN_RATE as bl, ReserveContinuityResult as bn, FedeRegularOverride as bo, assertSchedule1Fileable as br, RoyaltySupplementalPartnershipResult as bs, runConformance as bt, Class141AdditionalAllowanceResult as bu, MpDeductionResult as c, renderRsiHeader as ca, Schedule3Result as cc, AB_GENERAL_RATE_BANDS as cd, PartITaxResult as ci, NonCapitalLossByYearOfOriginInput as cl, ZetmInput as cn, CfreCountrySuccessorResult as co, Part4RdtohResult as cr, allocateSchedule9ExpenditureLimit as cs, QuebecTaxRates as ct, Schedule8Entry as cu, SMALL_MANUFACTURER_INCOME_THRESHOLD as d, AT1_CRITICAL_MANDATORY_FIELDS as da, AllocationFactorInput as dc, computeDayWeightedGeneralTax as dd, AdjustedAggregateInvestmentIncomeInput as di, OtherLossVintageEntry as dl, AssociatedMemberInput as dn, CmedbResult as do, Schedule2Input as dr, schedule9Values as ds, CertificationFixture as dt, computeCcaClass as du, RsiHeaderInput as ea, At1ScheduleValueLike$5 as ec, computeLossCarryback as ed, charitableDonationsDeduction as ei, computeIegBaseAmount as el, Schedule31Input as en, CeeSuccessorResult as eo, ProvincialAllocationInput as er, ALBERTA_SRED_TAX_CREDIT_RATE as es, QuebecAllocationResult as et, AlbertaSchedule13ClassResult as eu, SmallManufacturerTestInput as f, At1CriticalFieldMissingError as fa, SINGLE_JURISDICTION_ALBERTA_FACTOR as fc, AB_TAX_2024 as fd, AdjustedAggregateInvestmentIncomeResult as fi, OtherLossVintageRowResult as fl, AssociatedMemberResult as fn, EdaRegularFederal as fo, Schedule2Result as fr, PoliticalContributionInput as fs, ConformanceResult as ft, computeCcaSchedule as fu, computePart2MPProfits as g, At1TransmitterInfo as ga, At1ScheduleData as gc, RateBook as gd, BusinessLimitResult as gi, LimitedPartnershipLossRowResult as gl, computeBusinessLimitAllocation as gn, EdaSuccessorInput as go, Schedule1LineDefect as gr, schedule8Values as gs, T2LineKey as gt, CLASS_14_1_TRANSITIONAL_RATE as gu, computeMpDeduction as h, At1TaxPayableMismatchError as ha, AT1_SCHEDULES_WITH_BUILDERS as hc, resolveAlbertaTaxRates as hd, BusinessLimitInput as hi, LimitedPartnershipLossRow as hl, allocateEvenly as hn, EdaSuccessorFederal as ho, Schedule1Line as hr, computeSchedule8 as hs, LineCheck as ht, CLASS_14_1_RECAPTURE_REDUCTION_RATE as hu, MP_GROSS_REVENUE_THRESHOLD as i, formatRsiAmount as ia, InvestorTaxCreditResult as ic, AlbertaCorporationStatus as id, nonCapitalLossApplied as ii, computeIegEligibleExpenditures as il, ItcRecaptureItem as in, CfreCountryRegularResult as io, Schedule4Result as ir, Schedule9AllocationMemberResult as is, QuebecTaxResult as it, computeAlbertaSchedule13 as iu, T2SettlementResult as j, CcogpeRegularFederal as ja, schedule18Values as jc, Schedule12Input as ji, AlbertaSchedule18Result as jl, ForeignExplorationInput as jn, SfedeCountrySuccessorFederal as jo, PartVI1DeductionResult as jr, computeAlbertaSchedule6 as js, Schedule88Result as jt, computeClass14 as ju, computeAdjustedTaxableIncome as k, AlbertaSchedule15Input as ka, schedule16Values as kc, computeLossSchedule as ki, AT1_DISPOSITION_CATEGORIES as kl, DepletionInput as kn, SfedeCountryRegularOverride as ko, PART_VI_1_DEDUCTION_BANDS as kr, RoyaltyTaxCreditShelterAllocation as ks, SCHEDULE_88_MAX_URLS as kt, MIN_LEASEHOLD_PERIODS as ku, Part2MPProfitsInput as l, renderRsiLineItem as la, computeSchedule3 as lc, DayWeightedRateResult as ld, computeCcpcActiveBusinessTax as li, NonCapitalLossByYearOfOriginResult as ll, ZetmResult as ln, CmedbFederal as lo, REFUNDABLE_PART_I_RATE as lr, computeAlbertaSchedule9 as ls, resolveQuebecTaxRates as lt, Schedule8Result$1 as lu, computeCanadianMPProfits as m, At1MandatoryFieldMissingError as ma, AT1_SCHEDULES_WITHOUT_BUILDERS as mc, AlbertaTaxRates as md, AggregateInvestmentIncomeResult as mi, computeOtherLossByYearOfOrigin as ml, BusinessLimitAllocationResult as mn, EdaRegularResult as mo, Schedule1Input as mr, Schedule8Result as ms, ExpectedSource as mt, CLASS_14_1_MINIMUM_DEDUCTION as mu, CanadianMPProfitsResult as n, RsiLineItemError as na, CapitalInvestmentTaxCreditResult as nc, AlbertaTaxResult as nd, dividendsDeductibleS112 as ni, IegEligibleExpendituresInput as nl, computeSchedule31 as nn, CfreCountryRegularInput as no, computeProvincialAllocation as nr, AlbertaSchedule9Result as ns, computeQuebecAllocationFactor as nt, AlbertaSchedule13Result as nu, MpDeductionInput as o, formatRsiText as oa, MaximumAllowableDeductionResult as oc, AlbertaSbdResult as od, CcpcActiveBusinessTaxResult as oi, LossVintageEntry as ol, ItcRecaptureResult as on, CfreCountrySuccessorInput as oo, PART_IV_RATE as or, Schedule9FieldOfScience as os, QC_TAX_2024 as ot, CcaClassResult as ou, SmallManufacturerTestResult as p, At1FilingData as pa, computeAllocationFactor as pc, AB_TAX_RATE_BOOK as pd, AggregateInvestmentIncomeInput as pi, computeNonCapitalLossByYearOfOrigin as pl, BusinessLimitAllocationInput as pn, EdaRegularInput as po, computeSchedule2 as pr, Schedule8Input as ps, ConformanceSummary as pt, computeSchedule8$1 as pu, Co17ReturnData as q, CeeRegularFederal as qa, allocateIegExpenditureLimit as qc, toRsiJacketSchedules as qi, At1ReserveTable as ql, Schedule6Result as qn, computeFedeRegular as qo, ProvinceRateTable as qr, AgriProcessingCombinedVintageInput as qs, Schedule43Rates as qt, LossContinuityInput as qu, MP_EXCLUDED_ACTIVITIES as r, RsiScheduleInput as ra, InvestorTaxCreditInput as rc, computeAlbertaTax as rd, netCapitalLossApplied as ri, IegEligibleExpendituresResult as rl, ITC_RECAPTURE_PERIOD_YEARS as rn, CfreCountryRegularOverride as ro, Schedule4Input as rr, Schedule9AllocationMember as rs, QuebecTaxInput as rt, FederalCcaClass as ru, MpDeductionRates as s, renderAt1Rsi as sa, Schedule3Input as sc, computeAlbertaSbd as sd, PartITaxInput as si, LossVintageRowResult as sl, computeItcRecapture as sn, CfreCountrySuccessorOverride as so, Part4RdtohInput as sr, Schedule9GroupFilingInput as ss, QC_TAX_RATE_BOOK as st, CcaScheduleResult as su, CanadianMPProfitsInput as t, RsiLineItem as ta, CapitalInvestmentTaxCreditInput as tc, AlbertaTaxInput as td, computeTaxableIncome as ti, computeIegReductionFactor as tl, Schedule31Result as tn, CfreCountryRegularFederal as to, ProvincialAllocationResult as tr, AlbertaSchedule9Input as ts, QuebecEstablishment as tt, AlbertaSchedule13Input as tu, Part2MPProfitsResult as u, renderAt1NetFile as ua, schedule3Values as uc, GeneralRateBand as ud, computePartITax as ui, OtherLossByYearOfOriginResult as ul, computeZetm as un, CmedbInput as uo, computePart4Rdtoh as ur, computeSchedule9MaximumExpenditureLimit as us, T2_CERTIFICATION_FIXTURES as ut, UnsupportedCcaClassError as uu, EIFEL_FIRST_YEAR_START as v, assertAt1MandatoryComplete as va, Schedule10FilingInput as vc, earliestRateYear as vd, SbdResult as vi, computeLimitedPartnershipLossRow as vl, Schedule21Result as vn, FedeRegularFederal as vo, Schedule1Result as vr, AlbertaSchedule7Result as vs, foldT2Lines as vt, Class13Result as vu, computeEifelLimitation as w, At1ReturnInput as wa, at1LineItemId as wc, CORP_TAX_RATE_BOOK as wi, computeDonationMaximum as wl, CdeResult as wn, FedeSuccessorOverride as wo, findSchedule1LineDefects as wr, schedule7Values as ws, computeFederalT2 as wt, Class14PropertyResult as wu, EIFEL_TRANSITIONAL_RATIO as x, at1TaxPayableDeductions as xa, Schedule20FilingInput as xc, latestRateYear as xd, computeBusinessLimit as xi, AT1_DONATION_INCOME_RATE as xl, ReserveContinuityRow as xn, FedeRegularResult as xo, ccaDeduction as xr, RoyaltySupplementalPriorYearAdjustment as xs, runConformanceSuite as xt, Class141RecaptureReductionInput as xu, EIFEL_STANDARD_RATIO as y, assertAt1TaxPayableReconciles as ya, Schedule12FilingInput as yc, extendRateBook as yd, computeAdjustedAggregateInvestmentIncome as yi, computeLimitedPartnershipLosses as yl, computeSchedule21 as yn, FedeRegularInput as yo, amortizationAddBack as yr, RoyaltySupplementalPartnership as ys, formatConformanceReport as yt, Class141AdditionalAllowanceInput as yu, T2CifShareholder as z, CdeRegularFederal as za, IegAgreementMember as zc, albertaDispositionAdjustments as zi, AT1_RESERVE_KINDS as zl, computeCogpe as zn, computeCdeSuccessor as zo, assessEifel as zr, computeAlbertaSchedule5 as zs, LripEventResult as zt, resolveCcaRates as zu };