@classytic/ca-tax 0.0.14 → 0.0.15

package/dist/t2.mjs

@@ -262,7 +262,6 @@ const AT1_SCHEDULES_WITH_BUILDERS = Object.freeze([
 	"008",
 	"009",
 	"010",
-	"011",
 	"012",
 	"013",
 	"015",
@@ -275,18 +274,20 @@ const AT1_SCHEDULES_WITH_BUILDERS = Object.freeze([
 	"4970"
 ]);
 /**
-* Schedules the engine computes but cannot yet file.
-*
-* **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-* rest: eligible capital property was repealed on 1 January 2017 and a certified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.
-*
-* Every other schedule has been verified line by line against the live certified
-* form.
+* Schedules the engine computes but cannot yet file — currently empty.
+*
+* 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 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.
 */
-const AT1_SCHEDULES_WITHOUT_BUILDERS = Object.freeze(["014"]);
+const AT1_SCHEDULES_WITHOUT_BUILDERS = Object.freeze([]);
 /** `SSSFFFOOO` — schedule id, field id, occurrence. Occurrence is 1-based. */
 function at1LineItemId(scheduleId, fieldId, occurrence = 1) {
 	return `${scheduleId}${fieldId}${String(occurrence).padStart(3, "0")}`;
@@ -304,6 +305,8 @@ function schedule13Values(result) {
 			value
 		});
 		put("001", c.ccaClass);
+		put("035", c.alberta.aiipEnhancement);
+		put("037", c.alberta.halfYearAdjustment);
 		put("019", c.alberta.ccaClaimed);
 		put("015", c.alberta.recapture);
 		put("017", c.alberta.terminalLoss);
@@ -512,6 +515,7 @@ function schedule29Values(result, agreement, eligible, primaryFieldCode) {
 		put("031", eligible.totalEligibleExpenditures);
 	}
 	if (primaryFieldCode !== void 0) put("040", primaryFieldCode);
+	put("100", agreement ? 1 : 2);
 	put("110", result.creditAtBaseRate);
 	put(result.enhancedRateBasis === "associated" ? "125" : "112", result.creditAtEnhancedRate);
 	put("126", result.taxableCapital);
@@ -673,13 +677,26 @@ function schedule12Values(input) {
 	pair("004", "005", input.cca);
 	pair("006", "007", input.recapture);
 	pair("008", "009", input.terminalLoss);
+	pair("022", "023", input.depletion);
+	pair("026", "027", input.cee);
+	pair("028", "029", input.cde);
+	pair("030", "031", input.foreignExploration);
+	pair("032", "033", input.cogpe);
 	pair("036", "037", input.reservesDeductedPriorYear);
 	pair("038", "039", input.reservesClaimedCurrentYear);
+	const alwaysPair = (albertaField, federalField, p) => {
+		if (!p) return;
+		put(albertaField, p.alberta);
+		put(federalField, p.federal);
+	};
 	const d = input.lossDeductions;
-	pair("064", "065", d?.nonCapital);
-	pair("066", "067", d?.netCapital);
-	pair("068", "069", d?.restrictedFarm);
-	pair("070", "071", d?.farm);
+	alwaysPair("064", "065", d?.nonCapital);
+	alwaysPair("066", "067", d?.netCapital);
+	alwaysPair("068", "069", d?.restrictedFarm);
+	alwaysPair("070", "071", d?.farm);
+	alwaysPair("072", "073", d?.limitedPartnership);
+	alwaysPair("056", "057", input.donations?.charitable);
+	alwaysPair("058", "059", input.donations?.gifts);
 	put("054", input.albertaNetIncomeForTax);
 	return {
 		scheduleId: "012",
@@ -816,7 +833,6 @@ function schedule1Values(input) {
 		lineItemId: at1LineItemId("001", fieldId, occurrence),
 		value
 	});
-	if (input.isAssociated !== void 0) put("001", input.isAssociated ? 1 : 2);
 	const abi = Math.max(0, input.activeBusinessIncome ?? 0);
 	const taxable = Math.max(0, input.albertaTaxableIncome ?? 0);
 	const royalty = Math.max(0, input.royaltyTaxDeduction ?? 0);
@@ -2196,130 +2212,6 @@ function schedule9Values(result, group) {
 	};
 }
 //#endregion
-//#region src/t2/at1/schedules/schedule11-manufacturing-processing.ts
-const nn$26 = (v) => Math.max(0, Math.round(v ?? 0));
-function computeSchedule11(input) {
-	const issues = [];
-	const dateEligible = input.taxYearStart < "2001-04-01";
-	if (!dateEligible) issues.push(`Schedule 11: the Alberta Manufacturing and Processing Profits Deduction applies only where the tax year begins before 2001-04-01 (TRA-spec lines 9135-9146). This tax year begins ${input.taxYearStart}, so no deduction applies; line 011042 is reported as nil regardless of the workings below.`);
-	let grossRevenueRatio;
-	let revenueEligible = true;
-	if (dateEligible) if (input.manufacturingGrossRevenue == null || input.totalGrossRevenue == null) {
-		revenueEligible = false;
-		issues.push("Schedule 11: the 10% manufacturing gross-revenue test (TRA-spec lines 9138-9142) could not be run because gross revenue figures were not supplied, so form 011 is treated as not applicable.");
-	} else {
-		const total = nn$26(input.totalGrossRevenue);
-		grossRevenueRatio = total > 0 ? nn$26(input.manufacturingGrossRevenue) / total : 0;
-		if (grossRevenueRatio < .1) {
-			revenueEligible = false;
-			issues.push(`Schedule 11: manufacturing gross revenue is ${(grossRevenueRatio * 100).toFixed(1)}% of total gross revenue, below the 10% threshold in the AT1 spec, so form 011 is not applicable.`);
-		}
-	}
-	const eligible = dateEligible && revenueEligible;
-	let albertaAdjubi;
-	if (input.albertaAdjubiFromSchedule12) albertaAdjubi = Math.max(0, Math.round(input.albertaAdjubiFromSchedule12.line112 + input.albertaAdjubiFromSchedule12.line114));
-	else {
-		albertaAdjubi = nn$26(input.federalAdjubi);
-		if (input.federalAdjubi == null && eligible) issues.push("Schedule 11: neither `federalAdjubi` (fed 027130) nor `albertaAdjubiFromSchedule12` was supplied; line 011001 defaults to nil.");
-	}
-	let aggregateInvestmentIncome;
-	if (input.isCcpc) if (input.schedule12Exists) aggregateInvestmentIncome = nn$26(input.albertaAggregateInvestmentIncome);
-	else {
-		aggregateInvestmentIncome = nn$26(input.federalAggregateInvestmentIncome);
-		if (input.federalAggregateInvestmentIncome == null) issues.push("Schedule 11: the corp is a CCPC and no Alberta Schedule 12 exists, so line 011013 must equal fed 200440, but `federalAggregateInvestmentIncome` was not supplied; line 011013 defaults to nil.");
-	}
-	const isSmallManufacturingCorp = input.isSmallManufacturingCorp ?? false;
-	let costOfCapital = 0;
-	let albertaCostOfCapital = 0;
-	let costOfLabour = 0;
-	let albertaCostOfLabour = 0;
-	let albertaManufacturingProcessingProfits = 0;
-	if (isSmallManufacturingCorp) {
-		if (input.costOfCapital != null || input.albertaCostOfCapital != null || input.costOfLabour != null || input.albertaCostOfLabour != null) issues.push("Schedule 11: lines 011031-011039 must not exist for a small manufacturing corp, but capital/labour figures were supplied; they are ignored for line 011042.");
-		if (input.smallManufacturerAmpp != null) albertaManufacturingProcessingProfits = nn$26(input.smallManufacturerAmpp);
-		else if (eligible) issues.push("Schedule 11: the small-manufacturing-corp formula for line 011042 is not stated in the transcribed spec range (TRA-spec lines 9082-9397); supply `smallManufacturerAmpp` directly per the AT1 Guide criteria. Line 011042 defaults to nil.");
-	} else {
-		costOfCapital = nn$26(input.costOfCapital);
-		albertaCostOfCapital = nn$26(input.albertaCostOfCapital);
-		costOfLabour = nn$26(input.costOfLabour);
-		albertaCostOfLabour = nn$26(input.albertaCostOfLabour);
-		if (albertaCostOfCapital > costOfCapital) {
-			issues.push(`Schedule 11: line 011033 (Alberta Cost of Manufacturing and Processing Capital, ${albertaCostOfCapital}) exceeds line 011031 (Cost of Capital, ${costOfCapital}); the AT1 spec requires 011033 ≤ 011031. Clamped to ${costOfCapital}.`);
-			albertaCostOfCapital = costOfCapital;
-		}
-		if (albertaCostOfLabour > costOfLabour) {
-			issues.push(`Schedule 11: line 011039 (Alberta Cost of Manufacturing and Processing Labour, ${albertaCostOfLabour}) exceeds line 011037 (Cost of Labour, ${costOfLabour}); the AT1 spec requires 011039 ≤ 011037. Clamped to ${costOfLabour}.`);
-			albertaCostOfLabour = costOfLabour;
-		}
-		const denominator = costOfCapital + costOfLabour;
-		if (denominator === 0) {
-			if (albertaAdjubi > 0 && eligible) issues.push("Schedule 11: Cost of Capital (011031) and Cost of Labour (011037) are both nil, so the line 011042 proration cannot be computed; supply them. Line 011042 defaults to nil.");
-		} else {
-			const factor = (Math.min(albertaCostOfCapital * 100 / 85, costOfCapital) + Math.min(albertaCostOfLabour * 100 / 75, costOfLabour)) / denominator;
-			albertaManufacturingProcessingProfits = Math.round(albertaAdjubi * factor);
-		}
-	}
-	if (!eligible && albertaManufacturingProcessingProfits > 0) issues.push(`Schedule 11: the workings above yield ${albertaManufacturingProcessingProfits}, but the deduction is not applicable this year (see the eligibility issue above); line 011042 is reported as nil.`);
-	if (!eligible) albertaManufacturingProcessingProfits = 0;
-	return {
-		eligible,
-		isSmallManufacturingCorp,
-		albertaAdjubi,
-		...aggregateInvestmentIncome !== void 0 ? { aggregateInvestmentIncome } : {},
-		costOfCapital,
-		albertaCostOfCapital,
-		costOfLabour,
-		albertaCostOfLabour,
-		albertaManufacturingProcessingProfits,
-		...grossRevenueRatio !== void 0 ? { grossRevenueRatio } : {},
-		issues
-	};
-}
-function schedule11LineItemId(fieldId, occurrence = 1) {
-	return `011${fieldId}${String(occurrence).padStart(3, "0")}`;
-}
-/**
-* 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.
-*/
-function schedule11Values(result) {
-	const values = [];
-	const put = (fieldId, value) => values.push({
-		lineItemId: schedule11LineItemId(fieldId),
-		value
-	});
-	put("001", result.albertaAdjubi);
-	if (result.aggregateInvestmentIncome !== void 0) put("013", result.aggregateInvestmentIncome);
-	put("031", result.costOfCapital);
-	put("033", result.albertaCostOfCapital);
-	put("037", result.costOfLabour);
-	put("039", result.albertaCostOfLabour);
-	put("042", result.albertaManufacturingProcessingProfits);
-	return {
-		scheduleId: "011",
-		values
-	};
-}
-//#endregion
 //#region src/t2/at1/schedules/schedule15-resource-related-deductions.ts
 /**
 * Alberta AT1 Schedule 15 — Alberta Resource Related Deductions.
@@ -2466,9 +2358,9 @@ function schedule11Values(result) {
 *
 * Whole dollars, pure functions, no I/O.
 */
-const nn$25 = (v) => Math.max(0, v ?? 0);
+const nn$26 = (v) => Math.max(0, v ?? 0);
 const num$1 = (v) => v ?? 0;
-const round = (v) => Math.round(v);
+const round$1 = (v) => Math.round(v);
 /** `override ?? federal`, tracking whether an Alberta-specific figure was actually entered. */
 function reconcile(federal, override) {
 	return override !== void 0 ? {
@@ -2483,7 +2375,7 @@ function reconcile(federal, override) {
 * CDE / CCOGPE style short-tax-year proration: the full rate applies with NO
 * proration once the tax year reaches 357 days; below that, rate × days/365.
 */
-function stepYearFactor(daysInTaxYear) {
+function stepYearFactor$1(daysInTaxYear) {
 	const days = daysInTaxYear ?? 365;
 	return days >= 357 ? 1 : Math.max(0, days) / 365;
 }
@@ -2492,18 +2384,18 @@ function linearYearFactor(daysInTaxYear) {
 	return Math.max(0, daysInTaxYear ?? 365) / 365;
 }
 /** A discretionary claim capped at `cap` (≥ 0), defaulting to the maximum (`cap`) when omitted. */
-function claimUpToCap(requested, cap, issues, label) {
-	const c = Math.max(0, round(cap));
+function claimUpToCap$1(requested, cap, issues, label) {
+	const c = Math.max(0, round$1(cap));
 	if (requested === void 0) return c;
 	if (requested < 0) {
 		issues.push(`${label}: a requested claim of ${requested} is negative; treated as 0.`);
 		return 0;
 	}
-	if (round(requested) > c) {
+	if (round$1(requested) > c) {
 		issues.push(`${label}: the requested claim of ${requested} exceeds the maximum allowable ${c} for the year; capped at ${c}.`);
 		return c;
 	}
-	return round(requested);
+	return round$1(requested);
 }
 /**
 * CEE-style claim: when the pool subtotal is ≤ 0 the claim MUST equal that
@@ -2512,12 +2404,12 @@ function claimUpToCap(requested, cap, issues, label) {
 * claim up to the subtotal (100% claimable, no percentage rate), defaulting
 * to the maximum.
 */
-function forcedOrCappedClaim(requested, subtotal, issues, label) {
+function forcedOrCappedClaim$1(requested, subtotal, issues, label) {
 	if (subtotal <= 0) {
-		if (requested !== void 0 && round(requested) !== round(subtotal)) issues.push(`${label}: the pool subtotal is ${subtotal} (≤ 0), so the claim must equal the subtotal (an income inclusion) — overriding the requested ${requested}.`);
-		return round(subtotal);
+		if (requested !== void 0 && round$1(requested) !== round$1(subtotal)) issues.push(`${label}: the pool subtotal is ${subtotal} (≤ 0), so the claim must equal the subtotal (an income inclusion) — overriding the requested ${requested}.`);
+		return round$1(subtotal);
 	}
-	return claimUpToCap(requested, subtotal, issues, label);
+	return claimUpToCap$1(requested, subtotal, issues, label);
 }
 function computeEdaRegular(input) {
 	const issues = [];
@@ -2542,12 +2434,12 @@ function computeEdaRegular(input) {
 }
 /** A reconciled figure that is ALSO capped by a pool — the EDA/CMEDB claim shape (015007, 015019). */
 function pool_cappedClaim(reconciled, pool, issues, label) {
-	const cap = Math.max(0, round(pool));
+	const cap = Math.max(0, round$1(pool));
 	if (pool <= 0) return {
 		value: 0,
 		differs: reconciled.differs
 	};
-	if (round(reconciled.value) > cap) {
+	if (round$1(reconciled.value) > cap) {
 		issues.push(`${label}: the entered claim ${reconciled.value} exceeds the pool ${cap}; capped.`);
 		return {
 			value: cap,
@@ -2555,7 +2447,7 @@ function pool_cappedClaim(reconciled, pool, issues, label) {
 		};
 	}
 	return {
-		value: Math.max(0, round(reconciled.value)),
+		value: Math.max(0, round$1(reconciled.value)),
 		differs: reconciled.differs
 	};
 }
@@ -2591,7 +2483,7 @@ function computeCmedb(input) {
 	const other = reconcile(f.otherTransfer, o.otherTransfer);
 	const disposal = reconcile(f.disposalTransfer, o.disposalTransfer);
 	const poolBeforeClaim = opening.value + amalg.value + other.value - disposal.value;
-	const claim = poolBeforeClaim <= 0 ? 0 : claimUpToCap(input.claimed, poolBeforeClaim, issues, "Schedule 15 CMEDB (015031)");
+	const claim = poolBeforeClaim <= 0 ? 0 : claimUpToCap$1(input.claimed, poolBeforeClaim, issues, "Schedule 15 CMEDB (015031)");
 	const closingBalance = poolBeforeClaim - claim;
 	return {
 		openingBalance: opening.value,
@@ -2622,7 +2514,7 @@ function computeCeeRegular(input) {
 	const renouncedFlowThrough = num$1(f.renouncedFlowThrough);
 	const renouncedLookBack = num$1(f.renouncedLookBack);
 	const subtotal = opening.value + currentYearExpenses + lookBackExpenses + reclassifiedFromCde + amalg.value + renewableConservationExpenses + otherAdd.value - governmentAssistance - otherDed.value - renouncedFlowThrough - toSuccessor.value - renouncedLookBack;
-	const claim = forcedOrCappedClaim(input.claimed, subtotal, issues, "Schedule 15 CEE regular (015061)");
+	const claim = forcedOrCappedClaim$1(input.claimed, subtotal, issues, "Schedule 15 CEE regular (015061)");
 	const closingBalance = subtotal > 0 ? subtotal - claim : 0;
 	return {
 		openingBalance: opening.value,
@@ -2655,7 +2547,7 @@ function computeCeeSuccessor(input) {
 	const otherDed = reconcile(f.otherDeductions, o.otherDeductions);
 	const toSuccessor = reconcile(f.transferredToSuccessor, o.transferredToSuccessor);
 	const subtotal = opening.value + reclassified + amalg.value + other.value - otherDed.value - toSuccessor.value;
-	const claim = forcedOrCappedClaim(input.claimed, subtotal, issues, "Schedule 15 CEE successor (015081)");
+	const claim = forcedOrCappedClaim$1(input.claimed, subtotal, issues, "Schedule 15 CEE successor (015081)");
 	const closingBalance = subtotal - claim;
 	return {
 		openingBalance: opening.value,
@@ -2689,7 +2581,7 @@ function computeCdeRegular(input, ccogpeRegular) {
 	const receivable = reconcile(f.receivableOnDisposition, o.receivableOnDisposition);
 	const creditBalanceReconciled = reconcile(f.creditBalanceInCogpePool, o.creditBalanceInCogpePool);
 	const creditBalance = ccogpeRegular.subtotal < 0 ? {
-		value: round(ccogpeRegular.subtotal),
+		value: round$1(ccogpeRegular.subtotal),
 		differs: true
 	} : creditBalanceReconciled;
 	const otherDed = reconcile(f.otherDeductions, o.otherDeductions);
@@ -2698,7 +2590,7 @@ function computeCdeRegular(input, ccogpeRegular) {
 	const renouncedLookBack = num$1(f.renouncedLookBack);
 	const subtotal = opening.value + currentYearExpenses + lookBackExpenses + amalg.value + otherAdd.value - reclassified - governmentAssistance - receivable.value - creditBalance.value - otherDed.value - toSuccessor.value - renouncedFlowThrough - renouncedLookBack;
 	if (f.otherDeductions !== void 0 || o.otherDeductions !== void 0) issues.push("Schedule 15 CDE regular (015107): the spec's own business rule for this line adds \"If 015139 is negative, include the amount at 015107 as a positive value\" — line 015139 does not exist anywhere else in Schedule 15 as extracted from the source text (source lines 13681-13691). Not modelled; verify against the live TRA form, which has no PDF in this engine's sources for Schedule 15.");
-	const claim = subtotal > 0 ? claimUpToCap(input.claimed, CDE_CLAIM_RATE * stepYearFactor(input.daysInTaxYear) * subtotal, issues, "Schedule 15 CDE regular (015115)") : 0;
+	const claim = subtotal > 0 ? claimUpToCap$1(input.claimed, CDE_CLAIM_RATE * stepYearFactor$1(input.daysInTaxYear) * subtotal, issues, "Schedule 15 CDE regular (015115)") : 0;
 	const closingBalance = Math.max(0, subtotal - claim);
 	return {
 		openingBalance: opening.value,
@@ -2731,14 +2623,14 @@ function computeCdeSuccessor(input, ccogpeSuccessor) {
 	const reclassified = num$1(f.reclassifiedFromCee);
 	const creditBalanceReconciled = reconcile(f.creditBalanceInCogpePool, o.creditBalanceInCogpePool);
 	const creditBalance = ccogpeSuccessor.subtotal < 0 ? {
-		value: round(ccogpeSuccessor.subtotal),
+		value: round$1(ccogpeSuccessor.subtotal),
 		differs: true
 	} : creditBalanceReconciled;
 	if (creditBalance.value !== 0) issues.push("Schedule 15 CDE successor (015133): the \"value may not exceed amount A\" wording (source lines 13945-13962) is ambiguous — this module treats it as \"value = A\" (matching line 015105's unconditional wording) whenever the CCOGPE-successor subtotal is negative. Verify against the live TRA form.");
 	const otherDed = reconcile(f.otherDeductions, o.otherDeductions);
 	const toSuccessor = reconcile(f.transferredToSuccessor, o.transferredToSuccessor);
 	const subtotal = opening.value + amalg.value + other.value - reclassified - creditBalance.value - otherDed.value - toSuccessor.value;
-	const claim = subtotal > 0 ? claimUpToCap(input.claimed, CDE_CLAIM_RATE * stepYearFactor(input.daysInTaxYear) * subtotal, issues, "Schedule 15 CDE successor (015141)") : 0;
+	const claim = subtotal > 0 ? claimUpToCap$1(input.claimed, CDE_CLAIM_RATE * stepYearFactor$1(input.daysInTaxYear) * subtotal, issues, "Schedule 15 CDE successor (015141)") : 0;
 	const closingBalance = Math.max(0, subtotal - claim);
 	return {
 		openingBalance: opening.value,
@@ -2770,7 +2662,7 @@ function computeCcogpeRegular(input) {
 	const subtotal = opening.value + currentYearExpenses + amalg.value + otherAdd.value - receivable.value - governmentAssistance - toSuccessor.value - otherDed.value;
 	let claim = 0;
 	if (subtotal < 0) issues.push("Schedule 15 CCOGPE regular (015169): the pool subtotal is negative. Per source lines 14346-14359, this must be carried forward to line 015105 (CDE regular) if the corporation has made a designation under subparagraph 66.7(4)(a)(iii), or to line 015133 (CDE successor) if it has not. computeCdeRegular auto-applies the 015105 route unconditionally (see that function's doc comment) — confirm the designation status before relying on that routing when it should instead land on 015133.");
-	else if (subtotal > 0) claim = claimUpToCap(input.claimed, CCOGPE_CLAIM_RATE * stepYearFactor(input.daysInTaxYear) * subtotal, issues, "Schedule 15 CCOGPE regular (015169)");
+	else if (subtotal > 0) claim = claimUpToCap$1(input.claimed, CCOGPE_CLAIM_RATE * stepYearFactor$1(input.daysInTaxYear) * subtotal, issues, "Schedule 15 CCOGPE regular (015169)");
 	const closingBalance = subtotal > 0 ? subtotal - claim : 0;
 	return {
 		openingBalance: opening.value,
@@ -2801,7 +2693,7 @@ function computeCcogpeSuccessor(input) {
 	const subtotal = opening.value + amalg.value + other.value - receivable.value - toSuccessor.value - otherDed.value;
 	let claim = 0;
 	if (subtotal < 0) issues.push("Schedule 15 CCOGPE successor (015189): the pool subtotal is negative. Per source lines 14646-14660, this must be carried forward to line 015133 (CDE successor) if the corporation has made a designation under subparagraph 66.7(4)(a)(iii), or included in line 015167 (this SAME pool's own regular-side deduction line) if it has not. Neither route is auto-applied by this function; supply the appropriate override manually. See module doc comment.");
-	else if (subtotal > 0) claim = claimUpToCap(input.claimed, CCOGPE_CLAIM_RATE * stepYearFactor(input.daysInTaxYear) * subtotal, issues, "Schedule 15 CCOGPE successor (015189)");
+	else if (subtotal > 0) claim = claimUpToCap$1(input.claimed, CCOGPE_CLAIM_RATE * stepYearFactor$1(input.daysInTaxYear) * subtotal, issues, "Schedule 15 CCOGPE successor (015189)");
 	const closingBalance = Math.max(0, subtotal - claim);
 	return {
 		openingBalance: opening.value,
@@ -2830,7 +2722,7 @@ function computeFedeRegular(input) {
 	if (pool < 0) issues.push("Schedule 15 FEDE regular (015209): the pool balance is negative. Per source lines 14855-14858 this is included in federal T2 line 012040 — outside AT1 Schedule 15 and this engine's scope. Claim and closing balance are zeroed per the schedule's own instruction.");
 	else if (pool > 0) {
 		const cap = Math.max(CCOGPE_CLAIM_RATE * linearYearFactor(input.daysInTaxYear) * pool, foreignResourceIncome);
-		claim = claimUpToCap(input.claimed, Math.min(pool, cap), issues, "Schedule 15 FEDE regular (015209)");
+		claim = claimUpToCap$1(input.claimed, Math.min(pool, cap), issues, "Schedule 15 FEDE regular (015209)");
 	}
 	const closingBalance = pool - claim;
 	return {
@@ -2857,7 +2749,7 @@ function computeFedeSuccessor(input) {
 	const pool = opening.value + amalg.value + other.value - otherDed.value;
 	let claim = 0;
 	if (pool < 0) issues.push("Schedule 15 FEDE successor (015221): the pool balance is negative. Per source lines 14855-14858-style wording (successor variant, source lines ~15045-15048) this is included in federal T2 line 012040 — outside AT1 Schedule 15 and this engine's scope.");
-	else if (pool > 0) claim = claimUpToCap(input.claimed, Math.min(pool, foreignResourceIncome), issues, "Schedule 15 FEDE successor (015221)");
+	else if (pool > 0) claim = claimUpToCap$1(input.claimed, Math.min(pool, foreignResourceIncome), issues, "Schedule 15 FEDE successor (015221)");
 	const closingBalance = pool - claim;
 	return {
 		openingBalance: opening.value,
@@ -2886,7 +2778,7 @@ function computeSfedeCountryRegular(input) {
 	if (pool < 0) issues.push(`Schedule 15 SFEDE regular, country ${f.countryCode} (015253): the pool balance is negative. Per the schedule's pattern for foreign pools (source lines 15262-15265), this is included in federal T2 line 012040 — outside this engine's scope.`);
 	else if (pool > 0) {
 		const cap = Math.max(CCOGPE_CLAIM_RATE * linearYearFactor(input.daysInTaxYear) * pool, foreignResourceIncome);
-		claim = claimUpToCap(input.claimed, Math.min(pool, cap), issues, `Schedule 15 SFEDE regular, country ${f.countryCode} (015253)`);
+		claim = claimUpToCap$1(input.claimed, Math.min(pool, cap), issues, `Schedule 15 SFEDE regular, country ${f.countryCode} (015253)`);
 	}
 	const closingBalance = pool - claim;
 	return {
@@ -2915,7 +2807,7 @@ function computeSfedeCountrySuccessor(input) {
 	const pool = opening.value + amalg.value + other.value - otherDed.value;
 	let claim = 0;
 	if (pool < 0) issues.push(`Schedule 15 SFEDE successor, country ${f.countryCode} (015273): the pool balance is negative. Per the schedule's pattern for foreign pools this is included in federal T2 line 012040 — outside this engine's scope.`);
-	else if (pool > 0) claim = claimUpToCap(input.claimed, Math.min(pool, foreignResourceIncome), issues, `Schedule 15 SFEDE successor, country ${f.countryCode} (015273)`);
+	else if (pool > 0) claim = claimUpToCap$1(input.claimed, Math.min(pool, foreignResourceIncome), issues, `Schedule 15 SFEDE successor, country ${f.countryCode} (015273)`);
 	const closingBalance = pool - claim;
 	return {
 		countryCode: f.countryCode,
@@ -2970,8 +2862,8 @@ function computeCfreRegular(entries) {
 				const partA = Math.max(CCOGPE_CLAIM_RATE * linear * pool, Math.min(CDE_CLAIM_RATE * linear * pool, foreignResourceIncome, sumForeignResourceIncome));
 				const remainder = Math.max(0, pool - partA);
 				if (e.globalForeignResourceLimit === void 0) issues.push(`Schedule 15 CFRE regular, country ${e.federal.countryCode} (015293): the "global foreign resource limit for the year designated for that country" (source lines 15703-15711) was not supplied — this quantity has no source anywhere in this engine, so the B-component of the claim is treated as 0 (conservative — the pool may be under-claimed relative to what the corporation is actually entitled to).`);
-				const partB = Math.min(remainder, nn$25(e.globalForeignResourceLimit));
-				claim = claimUpToCap(e.claimed, partA + partB, issues, `Schedule 15 CFRE regular, country ${e.federal.countryCode} (015293)`);
+				const partB = Math.min(remainder, nn$26(e.globalForeignResourceLimit));
+				claim = claimUpToCap$1(e.claimed, partA + partB, issues, `Schedule 15 CFRE regular, country ${e.federal.countryCode} (015293)`);
 			}
 			const closingBalance = pool - claim;
 			return {
@@ -3116,7 +3008,7 @@ function computeCfreSuccessor(entries) {
 			if (pool < 0) issues.push(`Schedule 15 CFRE successor, country ${e.federal.countryCode} (015313): the pool balance is negative. Per the schedule's pattern for foreign pools this is included in federal T2 line 012040 — outside this engine's scope.`);
 			else if (pool > 0) {
 				const cap = Math.min(CDE_CLAIM_RATE * linearYearFactor(e.daysInTaxYear) * pool, sumForeignResourceIncome);
-				claim = claimUpToCap(e.claimed, cap, issues, `Schedule 15 CFRE successor, country ${e.federal.countryCode} (015313)`);
+				claim = claimUpToCap$1(e.claimed, cap, issues, `Schedule 15 CFRE successor, country ${e.federal.countryCode} (015313)`);
 			}
 			const closingBalance = pool - claim;
 			return {
@@ -3402,15 +3294,15 @@ function schedule15Values(result) {
 function iegT661SourceLine(taxationYearEnd) {
 	return taxationYearEnd >= "2024-12-16" ? "557" : "559";
 }
-const nn$24 = (v) => Math.round(v ?? 0);
+const nn$25 = (v) => Math.round(v ?? 0);
 /** Line 031 = 005 − 007 + 009 + 011 + 025. Every term but 005 defaults to nil. */
 function computeIegEligibleExpenditures(input) {
-	const federalAmount = nn$24(input.federalAmount);
-	const albertaPortion = nn$24(input.albertaPortion);
-	const federalProxyAmount = nn$24(input.federalProxyAmount);
-	const albertaProxyAmount = nn$24(input.albertaProxyAmount);
-	const iegReducingFederalExpenditure = nn$24(input.iegReducingFederalExpenditure);
-	const repaymentOrContractPayment = nn$24(input.repaymentOrContractPayment);
+	const federalAmount = nn$25(input.federalAmount);
+	const albertaPortion = nn$25(input.albertaPortion);
+	const federalProxyAmount = nn$25(input.federalProxyAmount);
+	const albertaProxyAmount = nn$25(input.albertaProxyAmount);
+	const iegReducingFederalExpenditure = nn$25(input.iegReducingFederalExpenditure);
+	const repaymentOrContractPayment = nn$25(input.repaymentOrContractPayment);
 	return {
 		federalAmount,
 		albertaPortion,
@@ -3630,7 +3522,7 @@ function computeIeg(input) {
 *
 * Whole dollars, pure.
 */
-const nn$23 = (v) => Math.max(0, Math.round(v ?? 0));
+const nn$24 = (v) => Math.max(0, Math.round(v ?? 0));
 /**
 * The group's taxable capital and base level of spending, from every associated
 * member's own figures.
@@ -3641,11 +3533,11 @@ const nn$23 = (v) => Math.max(0, Math.round(v ?? 0));
 function computeIegGroupFigures(members, priorYears = IEG_2024.PRIOR_YEARS) {
 	const issues = [];
 	const detail = members.map((m) => {
-		const priorYearAlbertaExpenditures = (m.priorYearAlbertaExpenditures ?? []).map(nn$23);
+		const priorYearAlbertaExpenditures = (m.priorYearAlbertaExpenditures ?? []).map(nn$24);
 		if (priorYearAlbertaExpenditures.length > priorYears) issues.push(`Alberta Schedule 29: ${m.name} supplied ${priorYearAlbertaExpenditures.length} prior-year expenditure figures, but the base level of spending averages the prior ${priorYears} years. Every figure supplied was included, which raises the base — check that only the prior ${priorYears} taxation years were given.`);
 		return {
 			name: m.name,
-			taxableCapital: nn$23(m.taxableCapital),
+			taxableCapital: nn$24(m.taxableCapital),
 			priorYearAlbertaExpenditures,
 			priorYearTotal: priorYearAlbertaExpenditures.reduce((a, b) => a + b, 0)
 		};
@@ -3672,11 +3564,11 @@ function computeIegGroupFigures(members, priorYears = IEG_2024.PRIOR_YEARS) {
 function allocateIegExpenditureLimit(groupExpenditureLimit, requested) {
 	const issues = [];
 	const limit = Math.max(0, Math.round(groupExpenditureLimit));
-	const totalRequested = requested.reduce((s, a) => s + nn$23(a.allocated), 0);
+	const totalRequested = requested.reduce((s, a) => s + nn$24(a.allocated), 0);
 	if (totalRequested > limit) issues.push(`Alberta Schedule 29: the associated group allocated ${totalRequested} of an expenditure limit of ${limit}. The allocation cannot exceed the limit; members were capped in the order given and the group must agree a valid split.`);
 	let remaining = limit;
 	const allocations = requested.map((a) => {
-		const allocated = Math.min(nn$23(a.allocated), remaining);
+		const allocated = Math.min(nn$24(a.allocated), remaining);
 		remaining -= allocated;
 		return {
 			name: a.name,
@@ -3710,10 +3602,10 @@ function allocateIegEvenly(groupExpenditureLimit, names) {
 	})));
 }
 function computeAgreementMember(m, index, issues) {
-	const allocatedExpenditureLimit = nn$23(m.allocatedExpenditureLimit);
-	const currentYearExpenditures = nn$23(m.currentYearExpenditures);
-	const priorYear1 = nn$23(m.priorYear1);
-	const priorYear2 = nn$23(m.priorYear2);
+	const allocatedExpenditureLimit = nn$24(m.allocatedExpenditureLimit);
+	const currentYearExpenditures = nn$24(m.currentYearExpenditures);
+	const priorYear1 = nn$24(m.priorYear1);
+	const priorYear2 = nn$24(m.priorYear2);
 	const base = Math.round((priorYear1 + priorYear2) / 2);
 	const individualMaximumAllowedAmount = currentYearExpenditures - base;
 	const days = Math.max(0, Math.min(m.daysInTaxYear ?? 365, 366));
@@ -3732,7 +3624,7 @@ function computeAgreementMember(m, index, issues) {
 		currentYearExpenditures,
 		priorYear1,
 		priorYear2,
-		taxableCapitalPriorYear: nn$23(m.taxableCapitalPriorYear),
+		taxableCapitalPriorYear: nn$24(m.taxableCapitalPriorYear),
 		hasAlbertaPermanentEstablishment,
 		individualMaximumAllowedAmount,
 		allocatedAllowedAmount
@@ -3893,10 +3785,6 @@ function computeAlbertaReturn(input) {
 		issues.push(...sched.sredTaxCredit.result.issues);
 	}
 	if (sched?.lossCarryback) schedulePayloads.push(schedule10Values(sched.lossCarryback));
-	if (sched?.manufacturingProcessing) {
-		schedulePayloads.push(schedule11Values(sched.manufacturingProcessing));
-		issues.push(...sched.manufacturingProcessing.issues);
-	}
 	if (sched?.reconciliation) schedulePayloads.push(schedule12Values(sched.reconciliation));
 	if (sched?.cca) {
 		schedulePayloads.push(schedule13Values(sched.cca));
@@ -3930,7 +3818,6 @@ function computeAlbertaReturn(input) {
 		issues.push(...sched.losses.otherLossesByYearOfOrigin?.issues ?? []);
 	}
 	if (ieg) schedulePayloads.push(schedule29Values(ieg, iegAgreement, iegEligibleExpenditures, input.ieg?.primaryFieldCode));
-	if (at4970) schedulePayloads.push(schedule4970Values(at4970));
 	return {
 		allocationFactor,
 		albertaTax,
@@ -4057,8 +3944,7 @@ var At1MandatoryFieldMissingError = class extends Error {
 * for Net File by the specification itself.
 */
 const AT1_MANDATORY_WITHOUT_DEFAULT = Object.freeze([
-	["activeBusinessIncome", "000003 income from active business"],
-	["federalTaxableIncome", "000009 taxable income"],
+	["associatedWithCcpcs", "000001 associated with CCPCs"],
 	["contactPerson", "000025 contact person"],
 	["contactTelephone", "000026 contact telephone"],
 	["natureOfBusiness", "000028 nature of business"],
@@ -4068,7 +3954,6 @@ const AT1_MANDATORY_WITHOUT_DEFAULT = Object.freeze([
 	["certificationDate", "000101 certification date"],
 	["certificationTelephone", "000103 certification telephone"],
 	["authorizedEmail", "000105 CIT authorized email"],
-	["associatedWithCcpcs", "000001 associated with CCPCs"],
 	["windUpOfSubsidiary", "000031 wind-up of a subsidiary"],
 	["firstYearAfterAmalgamation", "000032 first year after amalgamation"],
 	["taxYearEndChanged", "000038 tax year end changed"],
@@ -4145,21 +4030,11 @@ const AT1_RETURN_LINE_ITEMS = [
 		get: (d) => at1YesNo(d.associatedWithCcpcs),
 		fmt: "text"
 	},
-	{
-		id: "000003001",
-		get: (d) => d.activeBusinessIncome,
-		fmt: "amount"
-	},
 	{
 		id: "000005001",
 		get: (d) => d.softwareCertCode,
 		fmt: "text"
 	},
-	{
-		id: "000009001",
-		get: (d) => d.federalTaxableIncome,
-		fmt: "amount"
-	},
 	{
 		id: "000010001",
 		get: (d) => d.legalName,
@@ -4651,7 +4526,7 @@ var RsiLineItemError = class extends Error {
 	}
 };
 /**
-* 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
@@ -4659,7 +4534,7 @@ var RsiLineItemError = class extends Error {
 * not a line item the reader can interpret.
 */
 function renderRsiLineItem(item) {
-	if (!/^\d{9}$/.test(item.lineItemId)) throw new RsiLineItemError(`AT1 RSI: line item id "${item.lineItemId}" must be exactly nine digits (Schedule ID + Field ID + Occurrence ID).`);
+	if (!/^\w{3}[0-9]{6}$/.test(item.lineItemId)) throw new RsiLineItemError(`AT1 RSI: line item id "${item.lineItemId}" must be a 3-character Schedule ID followed by six digits (Field ID + Occurrence ID).`);
 	if (item.value === "") throw new RsiLineItemError(`AT1 RSI: line item ${item.lineItemId} has no value. A line item must carry both an id and a value to be printed.`);
 	return `##${item.lineItemId}${RSI_COLUMN_GAP}${item.value}`;
 }
@@ -4697,6 +4572,82 @@ function renderAt1Rsi(header, schedules, options = {}) {
 	return lines.join("\n");
 }
 //#endregion
+//#region src/t2/at1/filing/at1-rsi-adapter.ts
+/**
+* Bridge between the Net File shapes (`At1FilingData` / `At1ScheduleData`,
+* `at1-line-items.ts` / `at1-schedule-line-items.ts`) and the RSI print
+* renderer's own shapes (`RsiHeaderInput` / `RsiScheduleInput`,
+* `at1-rsi-renderer.ts`).
+*
+* The two formats share the same underlying data — the same computed return,
+* the same M/O/X-driven set of fields to emit — so this module does no new
+* arithmetic; it only reformats already-assembled values through
+* `at1-rsi-renderer.ts`'s own formatters (`formatRsiAmount`/`formatRsiText`/
+* `formatRsiDate`) instead of Net File's XML ones. Building the actual RSI
+* TEXT for a computed return is then `renderAt1Rsi(toRsiHeader(data),
+* [toRsiSchedule('000', AT1_RETURN_LINE_ITEMS, data), ...schedulePayloads.map(s
+* => toRsiScheduleData(s)), toRsiSchedule('EDI', AT1_EDI_LINE_ITEMS,
+* data.transmitter)])`.
+*/
+/**
+* §3.2.1.16 — "Value of Line Item IDs where percentages apply are to use the
+* number of significant digits specified in the Cross-reference Tables."
+* Not a dollar value, so the "no decimals" rule (§3.2.1.17) does not apply —
+* reuses Net File's own six-decimal, leading-zero-stripped convention
+* (`fmtFactor` in `at1-line-items.ts`) since the spec gives no different one.
+*/
+function formatRsiFactorValue(n) {
+	const s = n.toFixed(6);
+	return n >= 0 && n < 1 ? s.replace(/^0/, "") : s;
+}
+function formatByFmt(v, fmt) {
+	if (v === void 0 || v === null) return void 0;
+	if (fmt === "date") return formatRsiDate(v);
+	if (fmt === "amount") return formatRsiAmount(v);
+	if (fmt === "factor") return formatRsiFactorValue(v);
+	return formatRsiText(String(v));
+}
+/** Convert one declarative line-item table (jacket or EDI) into RSI line items. */
+function toRsiLineItems(data, items) {
+	const result = [];
+	for (const li of items) {
+		const value = formatByFmt(li.get(data), li.fmt);
+		if (value !== void 0) result.push({
+			lineItemId: li.id,
+			value
+		});
+	}
+	return result;
+}
+/** Convert an already-assembled supporting-schedule payload (Net File shape) to RSI shape. */
+function toRsiSchedule(schedule) {
+	return {
+		scheduleId: schedule.scheduleId,
+		items: schedule.values.map((v) => ({
+			lineItemId: v.lineItemId,
+			value: typeof v.value === "number" ? formatRsiAmount(v.value) : formatRsiText(String(v.value))
+		}))
+	};
+}
+/** The AT1 jacket (schedule `000`) and the EDI transmitter block (schedule `EDI`), RSI-formatted. */
+function toRsiJacketSchedules(data) {
+	return [{
+		scheduleId: "000",
+		items: toRsiLineItems(data, AT1_RETURN_LINE_ITEMS)
+	}, {
+		scheduleId: "EDI",
+		items: toRsiLineItems(data.transmitter, AT1_EDI_LINE_ITEMS)
+	}];
+}
+/** The RSI header identity fields (everything but pagination) from the same filing data Net File uses. */
+function toRsiHeader(data) {
+	return {
+		corporateAccountNumber: data.corporateAccountNumber,
+		taxYearEnd: data.taxYearEnd,
+		legalName: data.legalName
+	};
+}
+//#endregion
 //#region src/t2/schedules/loss-carryback.ts
 var LossCarrybackError = class extends Error {
 	constructor(message) {
@@ -4963,6 +4914,42 @@ function albertaReserveDifference(albertaNetEffect, federalNetEffect) {
 		}
 	};
 }
+/**
+* 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.
+*/
+function albertaResourceDeductionDifference(label, ref, albertaClaim, federalClaim) {
+	const diff = albertaClaim - federalClaim;
+	if (diff > 0) return {
+		side: "deduction",
+		line: {
+			label: `${label} — additional claim for Alberta`,
+			amount: diff,
+			ref
+		}
+	};
+	if (diff < 0) return {
+		side: "addition",
+		line: {
+			label: `${label} — claimed federally but not for Alberta`,
+			amount: -diff,
+			ref
+		}
+	};
+	return {
+		side: "none",
+		line: {
+			label: `No ${label.toLowerCase()} difference`,
+			amount: 0
+		}
+	};
+}
 /** Reconcile from a list of directional adjustments (zero/'none' ones are dropped). */
 function reconcileAlbertaNetIncome(federalNetIncomeForTax, adjustments) {
 	return computeSchedule12({
@@ -5256,6 +5243,42 @@ function computeClass141AdditionalAllowance(input) {
 		issues
 	};
 }
+/**
+* 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.
+*/
+const CLASS_14_1_RECAPTURE_REDUCTION_RATE = .25;
+function computeClass141RecaptureReduction(input) {
+	if (!input.transitionalBalanceRemaining) return 0;
+	const proceeds = Math.max(0, input.proceeds);
+	const capitalCost = Math.max(0, input.capitalCost);
+	return Math.round(Math.min(CLASS_14_1_RECAPTURE_REDUCTION_RATE * proceeds, CLASS_14_1_RECAPTURE_REDUCTION_RATE * capitalCost, Math.max(0, input.transitionalBalanceRemaining)));
+}
 //#endregion
 //#region src/t2/schedules/schedule8.ts
 /**
@@ -5651,155 +5674,34 @@ function computeAlbertaSchedule13(input) {
 	};
 }
 //#endregion
-//#region src/t2/at1/schedules/schedule14-cec.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. */
-const CEC_INCLUSION_RATE = .75;
-/** The 7% declining-balance rate of the repealed regime. */
-const CEC_DEDUCTION_RATE = .07;
-const nn$22 = (v) => Math.max(0, v ?? 0);
-/**
-* Schedule 14 applies only to a tax year that ENDS on or after 2017-01-01 and
-* INCLUDES 2016-12-31 — the year straddling the repeal of eligible capital
-* property. A wholly pre-2017 year used the federal Schedule 10 regime as it then
-* stood; a wholly post-2016 year uses class 14.1.
-*/
-function cecScheduleAppliesToTaxYear(taxYearStart, taxYearEnd) {
-	if (!taxYearStart || !taxYearEnd) return false;
-	const start = Date.parse(`${taxYearStart.slice(0, 10)}T00:00:00Z`);
-	const end = Date.parse(`${taxYearEnd.slice(0, 10)}T00:00:00Z`);
-	const repeal = Date.parse("2017-01-01T00:00:00Z");
-	const lastEcpDay = Date.parse("2016-12-31T00:00:00Z");
-	if (Number.isNaN(start) || Number.isNaN(end)) return false;
-	return end >= repeal && start <= lastEcpDay && end >= lastEcpDay;
-}
-function computeAlbertaSchedule14(input) {
-	const issues = [];
-	const openingBalance = nn$22(input.openingBalance);
-	const acquisitions = nn$22(input.acquisitions);
-	const transferredIn = nn$22(input.transferredIn);
-	const otherAdditions = nn$22(input.otherAdditions);
-	const nonArmsLength = nn$22(input.nonArmsLengthNonTaxablePortion);
-	const proceedsOfSale = nn$22(input.proceedsOfSale);
-	const forgivenDebt = nn$22(input.forgivenDebtReduction);
-	const otherDeductions = nn$22(input.otherDeductions);
-	const noLongerOwned = nn$22(input.cecForPropertyNoLongerOwned);
-	const a = Math.max(0, Math.round(CEC_INCLUSION_RATE * (acquisitions + otherAdditions)) - nonArmsLength);
-	const b = openingBalance + a + transferredIn;
-	const c = Math.round(CEC_INCLUSION_RATE * (proceedsOfSale + forgivenDebt + otherDeductions));
-	const rawD = b - c;
-	const d = Math.max(0, rawD);
-	const incomeInclusionSectionApplies = rawD < 0;
-	const deductionBase = Math.max(0, d - noLongerOwned);
-	const maxDeduction = incomeInclusionSectionApplies ? 0 : Math.round(CEC_DEDUCTION_RATE * deductionBase);
-	const amountClaimed = input.amountClaimed != null ? Math.max(0, Math.min(input.amountClaimed, maxDeduction)) : maxDeduction;
-	const closingBalance = incomeInclusionSectionApplies ? 0 : Math.max(0, deductionBase - amountClaimed);
-	if (incomeInclusionSectionApplies && !input.incomeInclusion) issues.push("Alberta Schedule 14: the pool is negative, so the deduction section must be left blank and the \"Amount to be Included in Income Arising from Disposition\" section (014032-014048) completed. No figures for that section were supplied.");
-	if (!incomeInclusionSectionApplies && input.incomeInclusion) issues.push("Alberta Schedule 14: the pool is not negative, so the \"Amount to be Included in Income Arising from Disposition\" section must NOT be completed. The figures supplied for it were ignored.");
-	const appliesToTaxYear = cecScheduleAppliesToTaxYear(input.taxYearStart, input.taxYearEnd);
-	if (input.taxYearStart && input.taxYearEnd && !appliesToTaxYear) issues.push("Alberta Schedule 14: eligible capital property was repealed on 1 January 2017. This schedule applies only to a tax year ending on or after that date that also includes 31 December 2016. For a wholly post-2016 year, use CCA class 14.1 on Schedule 13 instead.");
-	const formRequired = Boolean(input.differsFromFederal);
-	const formPermitted = (input.reportsDifferentAlbertaIncome ?? false) || (input.electsDifferentDiscretionaryAmounts ?? false);
-	if (formRequired && !formPermitted) issues.push("Alberta Schedule 14: the opening balance or the claim differs from federal, so the form is required, but neither line 000060 nor 000061 is set to 1. Set line 000061 and file a Schedule 12.");
-	return {
-		a,
-		b,
-		c,
-		d,
-		rawD,
-		amountClaimed,
-		maxDeduction,
-		closingBalance,
-		incomeInclusionSectionApplies,
-		appliesToTaxYear,
-		supplementalWorksheetRequired: appliesToTaxYear,
-		formRequired,
-		formPermitted,
-		issues
-	};
-}
-//#endregion
 //#region src/t2/at1/schedules/schedule16-sred.ts
-const nn$21 = (v) => Math.max(0, Math.round(v ?? 0));
+const nn$23 = (v) => Math.max(0, Math.round(v ?? 0));
 /**
 * Line 016004 for federal T661 versions from 2008 onward: lines 429 + 431 + 432.
 * The 2007-and-earlier form used a single line 430, which can be passed to
 * `assistance` directly.
 */
 function assistanceFrom(line429, line431, line432) {
-	return nn$21(line429) + nn$21(line431) + nn$21(line432);
+	return nn$23(line429) + nn$23(line431) + nn$23(line432);
 }
 function computeAlbertaSchedule16(input) {
 	const issues = [];
-	const currentYearExpenditures = nn$21(input.currentYearExpenditures);
-	const assistance = nn$21(input.assistance);
-	const priorYearItcClaimed = nn$21(input.priorYearItcClaimed);
-	const saleOfCapitalAssetsAndOther = nn$21(input.saleOfCapitalAssetsAndOther);
-	const assistanceRepayments = nn$21(input.assistanceRepayments);
-	const openingPoolBalance = nn$21(input.openingPoolBalance);
-	const poolTransferredIn = nn$21(input.poolTransferredIn);
-	const priorYearItcRecaptured = nn$21(input.priorYearItcRecaptured);
+	const currentYearExpenditures = nn$23(input.currentYearExpenditures);
+	const assistance = nn$23(input.assistance);
+	const priorYearItcClaimed = nn$23(input.priorYearItcClaimed);
+	const saleOfCapitalAssetsAndOther = nn$23(input.saleOfCapitalAssetsAndOther);
+	const assistanceRepayments = nn$23(input.assistanceRepayments);
+	const openingPoolBalance = nn$23(input.openingPoolBalance);
+	const poolTransferredIn = nn$23(input.poolTransferredIn);
+	const priorYearItcRecaptured = nn$23(input.priorYearItcRecaptured);
 	const totalDeductions = assistance + priorYearItcClaimed + saleOfCapitalAssetsAndOther;
 	const totalAdditions = assistanceRepayments + openingPoolBalance + poolTransferredIn + priorYearItcRecaptured;
 	const subtotal = currentYearExpenditures - totalDeductions + totalAdditions;
 	const deductionAvailable = Math.max(0, subtotal);
 	if (subtotal < 0) issues.push(`Alberta Schedule 16: assistance, prior-year credits and asset sales exceed the SR&ED expenditures by ${-subtotal}. No pool deduction is available and the pool carries forward at nil.`);
 	const amountClaimed = input.amountClaimed != null ? Math.max(0, Math.min(Math.round(input.amountClaimed), deductionAvailable)) : deductionAvailable;
-	const openingDiffers = input.federalOpeningPoolBalance !== void 0 && nn$21(input.federalOpeningPoolBalance) !== openingPoolBalance;
-	const claimDiffers = input.federalAmountClaimed !== void 0 && nn$21(input.federalAmountClaimed) !== amountClaimed;
+	const openingDiffers = input.federalOpeningPoolBalance !== void 0 && nn$23(input.federalOpeningPoolBalance) !== openingPoolBalance;
+	const claimDiffers = input.federalAmountClaimed !== void 0 && nn$23(input.federalAmountClaimed) !== amountClaimed;
 	const formRequired = openingDiffers || claimDiffers;
 	const formPermitted = (input.reportsDifferentAlbertaIncome ?? false) || (input.electsDifferentDiscretionaryAmounts ?? false);
 	if (formRequired && !formPermitted) issues.push("Alberta Schedule 16: the SR&ED opening pool balance or the deduction claimed differs from federal, so the form is required, but neither line 000060 nor 000061 is set to 1. Set line 000061 and file a Schedule 12.");
@@ -5927,10 +5829,10 @@ const AT1_RESERVE_LINES = Object.freeze({
 		closing: "017077"
 	}
 });
-const nn$20 = (v) => Math.max(0, Math.round(v ?? 0));
+const nn$22 = (v) => Math.max(0, Math.round(v ?? 0));
 /** `undefined` falls back to federal; a `0` is a real Alberta override. */
 function pick(alberta, federal) {
-	return nn$20(alberta !== void 0 ? alberta : federal);
+	return nn$22(alberta !== void 0 ? alberta : federal);
 }
 function computeAlbertaSchedule17(input) {
 	const issues = [];
@@ -6033,7 +5935,7 @@ const AT1_DISPOSITION_CATEGORIES = [
 * Line 018076 then applies the inclusion rate once, to the total.
 */
 const SECTION_34_2_GROSS_UP = 2;
-const nn$19 = (v) => Math.max(0, v ?? 0);
+const nn$21 = (v) => Math.max(0, v ?? 0);
 const num = (v) => v ?? 0;
 /** Merge one category: an omitted Alberta field takes federal; a `0` overrides. */
 function mergeCategory(federal, alberta) {
@@ -6044,9 +5946,9 @@ function mergeCategory(federal, alberta) {
 	const o = f.outlays;
 	return {
 		totals: {
-			proceeds: nn$19(p),
+			proceeds: nn$21(p),
 			acb: num(c),
-			outlays: nn$19(o)
+			outlays: nn$21(o)
 		},
 		differs: a.proceeds !== void 0 || a.acb !== void 0
 	};
@@ -6068,17 +5970,17 @@ function computeAlbertaSchedule18(input) {
 	const gainOf = (c) => categories.find((x) => x.category === c)?.gain ?? 0;
 	const personalUseGain = gainOf("personalUse");
 	const listedPersonalGain = gainOf("listedPersonal");
-	const lppLossesApplied = listedPersonalGain > 0 ? Math.min(nn$19(input.unappliedLppLosses), listedPersonalGain) : 0;
+	const lppLossesApplied = listedPersonalGain > 0 ? Math.min(nn$21(input.unappliedLppLosses), listedPersonalGain) : 0;
 	const ordinaryGains = gainOf("shares") + gainOf("realEstate") + gainOf("bonds") + gainOf("otherProperties");
 	const lppComponent = listedPersonalGain >= 0 ? listedPersonalGain - lppLossesApplied : 0;
-	const reserveOpening = nn$19(input.albertaReserveOpening ?? input.federalReserveOpening);
-	const reserveClosing = nn$19(input.albertaReserveClosing ?? input.federalReserveClosing);
-	const netBeforeInclusionRate = ordinaryGains + personalUseGain + lppComponent + nn$19(input.capitalGainsDividends) + reserveOpening - reserveClosing - nn$19(input.gainOnDonatedSecurities) - nn$19(input.gainOnDonatedEcologicalLand) + Math.min(nn$19(input.exemptionThreshold), nn$19(input.capitalGainsFromActualProperty)) + 2 * nn$19(input.section342TaxableCapitalGains) - 2 * nn$19(input.section342AllowableCapitalLosses);
+	const reserveOpening = nn$21(input.albertaReserveOpening ?? input.federalReserveOpening);
+	const reserveClosing = nn$21(input.albertaReserveClosing ?? input.federalReserveClosing);
+	const netBeforeInclusionRate = ordinaryGains + personalUseGain + lppComponent + nn$21(input.capitalGainsDividends) + reserveOpening - reserveClosing - nn$21(input.gainOnDonatedSecurities) - nn$21(input.gainOnDonatedEcologicalLand) + Math.min(nn$21(input.exemptionThreshold), nn$21(input.capitalGainsFromActualProperty)) + 2 * nn$21(input.section342TaxableCapitalGains) - 2 * nn$21(input.section342AllowableCapitalLosses);
 	const taxableCapitalGain = Math.max(0, Math.round(inclusionRate * netBeforeInclusionRate));
 	const abil = (input.abilEntries ?? []).map((e) => ({
 		name: e.name,
 		kind: e.kind,
-		businessInvestmentLoss: nn$19(e.proceeds) - (nn$19(e.acb) + nn$19(e.outlays))
+		businessInvestmentLoss: nn$21(e.proceeds) - (nn$21(e.acb) + nn$21(e.outlays))
 	}));
 	const totalBil = abil.reduce((s, e) => s + Math.min(0, e.businessInvestmentLoss), 0);
 	const allowableBusinessInvestmentLoss = -Math.round(inclusionRate * -totalBil);
@@ -6109,7 +6011,7 @@ function computeAlbertaSchedule18(input) {
 }
 //#endregion
 //#region src/t2/at1/schedules/schedule20-donations.ts
-const nn$18 = (v) => Math.max(0, v ?? 0);
+const nn$20 = (v) => Math.max(0, v ?? 0);
 /**
 * Alberta figures default to federal, per-field. A `0` entered on the Alberta
 * side is a real override and must not be swallowed by the default, so the
@@ -6134,11 +6036,11 @@ function resolveCarryforward(federal, alberta) {
 	return out;
 }
 function computeSchedule20(input) {
-	const openingBalance = nn$18(input.openingBalance);
-	const expired = nn$18(input.expired);
-	const transferredIn = nn$18(input.transferredIn);
-	const currentYearGifts = nn$18(input.currentYearGifts);
-	const acquisitionOfControlAdjustment = nn$18(input.acquisitionOfControlAdjustment);
+	const openingBalance = nn$20(input.openingBalance);
+	const expired = nn$20(input.expired);
+	const transferredIn = nn$20(input.transferredIn);
+	const currentYearGifts = nn$20(input.currentYearGifts);
+	const acquisitionOfControlAdjustment = nn$20(input.acquisitionOfControlAdjustment);
 	const availableBeforeClaim = Math.max(0, openingBalance - expired + transferredIn + currentYearGifts - acquisitionOfControlAdjustment);
 	const issues = [];
 	let ceiling;
@@ -6209,12 +6111,12 @@ function computeSchedule20(input) {
 const AT1_DONATION_INCOME_RATE = .75;
 /** Gains and recapture on gifted capital property add back at 25%. */
 const AT1_DONATION_GAIN_RATE = .25;
-const nn$17 = (v) => Math.max(0, v ?? 0);
+const nn$19 = (v) => Math.max(0, v ?? 0);
 function computeDonationMaximum(input) {
 	const incomeComponent = Math.round(AT1_DONATION_INCOME_RATE * Math.max(0, input.albertaNetIncomeForTax));
-	const lesserOfProceedsAndCost = Math.min(nn$17(input.proceedsNetOfOutlays), nn$17(input.capitalCost));
-	const allowableRecapture = Math.min(nn$17(input.recaptureOnGifts), lesserOfProceedsAndCost);
-	const gainsComponent = Math.round(AT1_DONATION_GAIN_RATE * (nn$17(input.taxableCapitalGainsOnGifts) + nn$17(input.deemedGiftGains) + allowableRecapture));
+	const lesserOfProceedsAndCost = Math.min(nn$19(input.proceedsNetOfOutlays), nn$19(input.capitalCost));
+	const allowableRecapture = Math.min(nn$19(input.recaptureOnGifts), lesserOfProceedsAndCost);
+	const gainsComponent = Math.round(AT1_DONATION_GAIN_RATE * (nn$19(input.taxableCapitalGainsOnGifts) + nn$19(input.deemedGiftGains) + allowableRecapture));
 	return {
 		incomeComponent,
 		lesserOfProceedsAndCost,
@@ -6658,6 +6560,35 @@ function computeSBD(input, rates = CORP_TAX_2024) {
 		sbdAmount: Math.round(rates.SBD_RATE * sbdIncome)
 	};
 }
+const nn$18 = (v) => v ?? 0;
+function computeAggregateInvestmentIncome(input) {
+	const amountA = nn$18(input.allowableCapitalLosses) + nn$18(input.netCapitalLossesClaimed);
+	const amountB = Math.max(0, nn$18(input.taxableCapitalGains) - amountA);
+	const amountC = nn$18(input.exemptIncome) + nn$18(input.agriInvestFundReceived) + nn$18(input.taxableDividendsDeductible) + nn$18(input.trustPropertyIncome);
+	const amountD = nn$18(input.incomeFromProperty) - amountC;
+	const amountE = amountB + amountD;
+	return {
+		amountA,
+		amountB,
+		amountC,
+		amountD,
+		amountE,
+		aggregateInvestmentIncome: Math.max(0, amountE - nn$18(input.lossesFromProperty))
+	};
+}
+function computeAdjustedAggregateInvestmentIncome(input) {
+	const amountF = Math.max(0, nn$18(input.taxableCapitalGains) - nn$18(input.allowableCapitalLosses));
+	const amountG = nn$18(input.exemptIncome) + nn$18(input.agriInvestFundReceived) + nn$18(input.dividendsFromConnectedCorporations) + nn$18(input.trustPropertyIncome);
+	const amountH = nn$18(input.incomeFromProperty) - amountG;
+	const amountI = amountF + amountH;
+	return {
+		amountF,
+		amountG,
+		amountH,
+		amountI,
+		adjustedAggregateInvestmentIncome: Math.max(0, amountI - nn$18(input.lossesFromProperty) + nn$18(input.subsection91_4Deduction))
+	};
+}
 //#endregion
 //#region src/t2/jacket/part1-tax.ts
 /**
@@ -6967,6 +6898,60 @@ function assessEifel(input, thresholds) {
 	};
 }
 //#endregion
+//#region src/t2/schedules/part-vi-1-deduction.ts
+const PART_VI_1_DEDUCTION_BANDS = [
+	{
+		from: "0000-01-01",
+		multiple: 3
+	},
+	{
+		from: "2010-01-01",
+		multiple: 3.2
+	},
+	{
+		from: "2012-01-01",
+		multiple: 3.5
+	}
+];
+function utcDay$1(iso) {
+	return Date.parse(`${iso.slice(0, 10)}T00:00:00Z`);
+}
+/** The multiple in force for a taxation year ending on `taxYearEnd`. */
+function partVI1DeductionMultiple(taxYearEnd, bands = PART_VI_1_DEDUCTION_BANDS) {
+	const end = utcDay$1(taxYearEnd);
+	if (Number.isNaN(end)) return 0;
+	let multiple = 0;
+	for (const band of [...bands].sort((a, b) => utcDay$1(a.from) - utcDay$1(b.from))) if (end >= utcDay$1(band.from)) multiple = band.multiple;
+	return multiple;
+}
+/**
+* The paragraph 110(1)(k) deduction.
+*
+* An unreadable year end yields nil and says so, rather than defaulting to the
+* current multiple — guessing the year would misstate taxable income, and this
+* deduction is large relative to the tax it follows.
+*/
+function computePartVI1Deduction(partVI1Tax, taxYearEnd, bands = PART_VI_1_DEDUCTION_BANDS) {
+	const issues = [];
+	const tax = Math.max(0, Math.round(partVI1Tax));
+	const multiple = partVI1DeductionMultiple(taxYearEnd, bands);
+	if (multiple === 0) {
+		issues.push(`ITA 110(1)(k): the taxation year end "${taxYearEnd}" could not be read, so no Part VI.1 deduction was computed. The multiple depends on the year end (3 before 2010, 3.2 to 2011, 3.5 after) and cannot be assumed.`);
+		return {
+			partVI1Tax: tax,
+			multiple: 0,
+			deduction: 0,
+			issues
+		};
+	}
+	return {
+		partVI1Tax: tax,
+		multiple,
+		deduction: Math.round(multiple * tax),
+		issues
+	};
+}
+//#endregion
 //#region src/t2/schedules/schedule1.ts
 function computeSchedule1(input) {
 	const additions = [...input.additions ?? []];
@@ -7095,10 +7080,10 @@ function assertSchedule1Fileable(result) {
 }
 //#endregion
 //#region src/t2/schedules/schedule2-donations.ts
-const nn$16 = (v) => Math.max(0, v ?? 0);
+const nn$17 = (v) => Math.max(0, v ?? 0);
 function computeSchedule2(input, rates) {
-	const openingDonationPool = nn$16(input.openingDonationPool);
-	const currentYearDonations = nn$16(input.currentYearDonations);
+	const openingDonationPool = nn$17(input.openingDonationPool);
+	const currentYearDonations = nn$17(input.currentYearDonations);
 	const available = openingDonationPool + currentYearDonations;
 	const deductionLimit = Math.max(0, Math.round(rates.DONATION_INCOME_LIMIT_RATE * input.netIncomeForTax));
 	const donationsClaimed = Math.min(available, deductionLimit);
@@ -7137,25 +7122,25 @@ function computeSchedule2(input, rates) {
 const PART_IV_RATE = 115 / 300;
 /** 30⅔% — the refundable portion of Part I tax on aggregate investment income. */
 const REFUNDABLE_PART_I_RATE = 92 / 300;
-const nn$15 = (v) => Math.max(0, v ?? 0);
+const nn$16 = (v) => Math.max(0, v ?? 0);
 const DEFAULT_PART4_RATES = {
 	PART_IV_RATE,
 	REFUNDABLE_PART_I_RATE
 };
 function computePart4Rdtoh(input, rates = DEFAULT_PART4_RATES) {
-	const portfolio = nn$15(input.portfolioDividendsReceived);
-	const eligible = Math.min(portfolio, nn$15(input.eligiblePortfolioDividends));
+	const portfolio = nn$16(input.portfolioDividendsReceived);
+	const eligible = Math.min(portfolio, nn$16(input.eligiblePortfolioDividends));
 	const nonEligible = portfolio - eligible;
-	const aaii = nn$15(input.aggregateInvestmentIncome);
+	const aaii = nn$16(input.aggregateInvestmentIncome);
 	const partIvOnEligible = Math.round(eligible * rates.PART_IV_RATE);
 	const partIvOnNonEligible = Math.round(nonEligible * rates.PART_IV_RATE);
 	const partIvTax = partIvOnEligible + partIvOnNonEligible;
 	const refundablePartI = Math.round(aaii * rates.REFUNDABLE_PART_I_RATE);
 	const erdtohAddition = partIvOnEligible;
 	const nerdtohAddition = partIvOnNonEligible + refundablePartI;
-	const erdtohClosing = nn$15(input.openingErdtoh) + erdtohAddition;
-	const nerdtohClosing = nn$15(input.openingNerdtoh) + nerdtohAddition;
-	const refundClaim = Math.round(nn$15(input.taxableDividendsPaid) * PART_IV_RATE);
+	const erdtohClosing = nn$16(input.openingErdtoh) + erdtohAddition;
+	const nerdtohClosing = nn$16(input.openingNerdtoh) + nerdtohAddition;
+	const refundClaim = Math.round(nn$16(input.taxableDividendsPaid) * PART_IV_RATE);
 	return {
 		partIvTax,
 		refundablePartI,
@@ -7319,7 +7304,7 @@ const PROVINCE_NAMES = {
 	AB: "Alberta",
 	QC: "Quebec"
 };
-const nn$14 = (v) => Math.max(0, v ?? 0);
+const nn$15 = (v) => Math.max(0, v ?? 0);
 function computeProvincialAllocation(input, rates = PROVINCE_RATES_2024) {
 	const byProvince = /* @__PURE__ */ new Map();
 	for (const pe of input.permanentEstablishments) {
@@ -7328,8 +7313,8 @@ function computeProvincialAllocation(input, rates = PROVINCE_RATES_2024) {
 			grossRevenue: 0,
 			salariesWages: 0
 		};
-		cur.grossRevenue += nn$14(pe.grossRevenue);
-		cur.salariesWages += nn$14(pe.salariesWages);
+		cur.grossRevenue += nn$15(pe.grossRevenue);
+		cur.salariesWages += nn$15(pe.salariesWages);
 		byProvince.set(key, cur);
 	}
 	const totalRevenue = [...byProvince.values()].reduce((s, p) => s + p.grossRevenue, 0);
@@ -7412,6 +7397,302 @@ function computeSchedule6(dispositions, inclusionRate) {
 	};
 }
 //#endregion
+//#region src/t2/schedules/schedule12-resource-deductions.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.
+*/
+const nn$14 = (v) => Math.max(0, v ?? 0);
+const round = (v) => Math.round(v);
+/** CDE/CCOGPE-style short-tax-year proration: full rate at ≥357 days, else rate × days/365. */
+function stepYearFactor(daysInTaxYear) {
+	const days = daysInTaxYear ?? 365;
+	return days >= 357 ? 1 : Math.max(0, days) / 365;
+}
+/** A discretionary claim capped at `cap` (≥ 0); defaults to the maximum when omitted. */
+function claimUpToCap(requested, cap, issues, label) {
+	const c = Math.max(0, round(cap));
+	if (requested === void 0) return c;
+	if (requested < 0) {
+		issues.push(`${label}: a requested claim of ${requested} is negative; treated as 0.`);
+		return 0;
+	}
+	if (round(requested) > c) {
+		issues.push(`${label}: the requested claim of ${requested} exceeds the maximum allowable ${c}; capped at ${c}.`);
+		return c;
+	}
+	return round(requested);
+}
+/**
+* CEE-style claim: at or below a zero/negative subtotal the claim MUST equal
+* that (negative) subtotal — an income inclusion, not a deduction. Above
+* zero, a discretionary claim up to the subtotal (no percentage rate).
+*/
+function forcedOrCappedClaim(requested, subtotal, issues, label) {
+	if (subtotal <= 0) {
+		if (requested !== void 0 && round(requested) !== round(subtotal)) issues.push(`${label}: the pool subtotal is ${subtotal} (≤ 0), so the claim must equal the subtotal (an income inclusion) — overriding the requested ${requested}.`);
+		return round(subtotal);
+	}
+	return claimUpToCap(requested, subtotal, issues, label);
+}
+function computeDepletion(input = {}) {
+	const issues = [];
+	const edaRegularPool = nn$14(input.edaRegularOpening);
+	const edaRegularClaim = claimUpToCap(input.edaRegularClaim, edaRegularPool, issues, "Schedule 12 EDA regular (115)");
+	const edaRegularClosing = edaRegularPool - edaRegularClaim;
+	const edaSuccessorPool = nn$14(input.edaSuccessorOpening);
+	const edaSuccessorClaim = claimUpToCap(input.edaSuccessorClaim, edaSuccessorPool, issues, "Schedule 12 EDA successor (140)");
+	const edaSuccessorClosing = edaSuccessorPool - edaSuccessorClaim;
+	const cmedbPool = nn$14(input.cmedbOpening);
+	const cmedbClaim = claimUpToCap(input.cmedbClaim, cmedbPool, issues, "Schedule 12 CMEDB (170)");
+	return {
+		edaRegularPool,
+		edaRegularClaim,
+		edaRegularClosing,
+		edaSuccessorPool,
+		edaSuccessorClaim,
+		edaSuccessorClosing,
+		cmedbPool,
+		cmedbClaim,
+		cmedbClosing: cmedbPool - cmedbClaim,
+		totalClaim: edaRegularClaim + edaSuccessorClaim + cmedbClaim,
+		issues
+	};
+}
+function computeCee(input = {}) {
+	const issues = [];
+	const regularSubtotal = nn$14(input.regularOpening) + nn$14(input.regularCurrentYearExpenses) + nn$14(input.regularOtherAdditions) - nn$14(input.regularGovernmentAssistance) - nn$14(input.regularOtherDeductions);
+	const regularClaim = forcedOrCappedClaim(input.regularClaim, regularSubtotal, issues, "Schedule 12 CEE regular (245)");
+	const regularClosing = regularSubtotal > 0 ? regularSubtotal - regularClaim : 0;
+	const successorSubtotal = nn$14(input.successorOpening) - nn$14(input.successorOtherDeductions);
+	const successorClaim = forcedOrCappedClaim(input.successorClaim, successorSubtotal, issues, "Schedule 12 CEE successor (295)");
+	return {
+		regularSubtotal,
+		regularClaim,
+		regularClosing,
+		successorSubtotal,
+		successorClaim,
+		successorClosing: successorSubtotal > 0 ? successorSubtotal - successorClaim : 0,
+		totalClaim: regularClaim + successorClaim,
+		issues
+	};
+}
+/** ITA s.66.2(2) base CDE rate. */
+const CDE_BASE_RATE = .3;
+/** The RCDE bonus rate on top of the base rate (s.66.2, 2024+ enhancement). */
+const CDE_RCDE_BONUS_RATE = .15;
+function computeCde(input = {}, daysInTaxYear, cogpe = {
+	regularSubtotal: 0,
+	successorSubtotal: 0
+}) {
+	const issues = [];
+	const regularCreditBalance = cogpe.regularSubtotal < 0 ? round(cogpe.regularSubtotal) : nn$14(input.regularCreditBalanceInCogpePool);
+	const regularSubtotal = nn$14(input.regularOpening) + nn$14(input.regularCurrentYearExpenses) + nn$14(input.regularOtherAdditions) - nn$14(input.regularGovernmentAssistance) - nn$14(input.regularReceivableOnDisposition) - regularCreditBalance - nn$14(input.regularOtherDeductions);
+	const rcdePortion = Math.min(nn$14(input.regularCurrentYearExpenses), Math.max(0, regularSubtotal));
+	const regularCap = CDE_BASE_RATE * stepYearFactor(daysInTaxYear) * regularSubtotal + CDE_RCDE_BONUS_RATE * stepYearFactor(daysInTaxYear) * rcdePortion;
+	const regularClaim = regularSubtotal > 0 ? claimUpToCap(input.regularClaim, regularCap, issues, "Schedule 12 CDE regular (345)") : 0;
+	const regularClosing = Math.max(0, regularSubtotal - regularClaim);
+	if (regularSubtotal < 0) issues.push("Schedule 12 CDE regular (345): the pool subtotal is negative — per the form, include it as income in \"Other additions\" on Schedule 1 (this module does not auto-apply that; add a manual Schedule 1 addition for the negative amount).");
+	const successorCreditBalance = cogpe.successorSubtotal < 0 ? round(cogpe.successorSubtotal) : nn$14(input.successorCreditBalanceInCogpePool);
+	const successorSubtotal = nn$14(input.successorOpening) - successorCreditBalance - nn$14(input.successorOtherDeductions);
+	const successorCap = CDE_BASE_RATE * stepYearFactor(daysInTaxYear) * successorSubtotal;
+	const successorClaim = successorSubtotal > 0 ? claimUpToCap(input.successorClaim, successorCap, issues, "Schedule 12 CDE successor (395)") : 0;
+	return {
+		regularSubtotal,
+		regularClaim,
+		regularClosing,
+		successorSubtotal,
+		successorClaim,
+		successorClosing: Math.max(0, successorSubtotal - successorClaim),
+		totalClaim: regularClaim + successorClaim,
+		issues
+	};
+}
+/** ITA s.66.4(2) base COGPE rate. */
+const COGPE_BASE_RATE = .1;
+/** The RCOGPE bonus rate on top of the base rate. */
+const COGPE_RCOGPE_BONUS_RATE = .05;
+function computeCogpe(input = {}, daysInTaxYear) {
+	const issues = [];
+	const regularSubtotal = nn$14(input.regularOpening) + nn$14(input.regularCurrentYearExpenses) + nn$14(input.regularOtherAdditions) - nn$14(input.regularReceivableOnDisposition) - nn$14(input.regularGovernmentAssistance) - nn$14(input.regularOtherDeductions);
+	const rcogpePortion = Math.min(nn$14(input.regularCurrentYearExpenses), Math.max(0, regularSubtotal));
+	const regularCap = COGPE_BASE_RATE * stepYearFactor(daysInTaxYear) * regularSubtotal + COGPE_RCOGPE_BONUS_RATE * stepYearFactor(daysInTaxYear) * rcogpePortion;
+	const regularClaim = regularSubtotal > 0 ? claimUpToCap(input.regularClaim, regularCap, issues, "Schedule 12 COGPE regular (445)") : 0;
+	const regularClosing = regularSubtotal > 0 ? regularSubtotal - regularClaim : 0;
+	if (regularSubtotal < 0) issues.push("Schedule 12 COGPE regular (445): the pool subtotal is negative. Per the form this carries to CDE regular line 330 (no s.66.7(4)(a)(iii) designation) or CDE successor line 380 (with a designation) — computeCde auto-applies the 330 route unconditionally when this subtotal is negative; confirm the designation status before relying on that routing.");
+	const successorSubtotal = nn$14(input.successorOpening) - nn$14(input.successorReceivableOnDisposition) - nn$14(input.successorOtherDeductions);
+	const successorCap = COGPE_BASE_RATE * stepYearFactor(daysInTaxYear) * successorSubtotal;
+	const successorClaim = successorSubtotal > 0 ? claimUpToCap(input.successorClaim, successorCap, issues, "Schedule 12 COGPE successor (495)") : 0;
+	const successorClosing = Math.max(0, successorSubtotal - successorClaim);
+	if (successorSubtotal < 0) issues.push("Schedule 12 COGPE successor (495): the pool subtotal is negative. Per the form this carries to CDE successor line 380 (with a s.66.7(4)(a)(iii) designation) or back into this SAME pool's own regular-side line 440 (without one) — neither route is auto-applied; supply the appropriate override manually.");
+	return {
+		regularSubtotal,
+		regularClaim,
+		regularClosing,
+		successorSubtotal,
+		successorClaim,
+		successorClosing,
+		totalClaim: regularClaim + successorClaim,
+		issues
+	};
+}
+/** Part 7 — Foreign exploration and development expenses (pre-2001 tax years; still a real, if rare, carryforward). */
+function computeForeignExploration(input = {}, daysInTaxYear) {
+	const issues = [];
+	const regularPool = nn$14(input.regularOpening) - nn$14(input.regularOtherDeductions);
+	let regularClaim = 0;
+	if (regularPool < 0) issues.push("Schedule 12 FEDE regular (520): the pool balance is negative — include it as income in \"Other additions\" on Schedule 1 (not auto-applied by this module).");
+	else if (regularPool > 0) {
+		const cap = Math.max(COGPE_BASE_RATE * stepYearFactor(daysInTaxYear) * regularPool, nn$14(input.regularForeignResourceIncome));
+		regularClaim = claimUpToCap(input.regularClaim, Math.min(regularPool, cap), issues, "Schedule 12 FEDE regular (520)");
+	}
+	const regularClosing = regularPool - regularClaim;
+	const successorPool = nn$14(input.successorOpening) - nn$14(input.successorOtherDeductions);
+	let successorClaim = 0;
+	if (successorPool < 0) issues.push("Schedule 12 FEDE successor (570): the pool balance is negative — include it as income in \"Other additions\" on Schedule 1 (not auto-applied by this module).");
+	else if (successorPool > 0) successorClaim = claimUpToCap(input.successorClaim, Math.min(successorPool, nn$14(input.successorForeignResourceIncome)), issues, "Schedule 12 FEDE successor (570)");
+	const successorClosing = successorPool - successorClaim;
+	return {
+		regularPool,
+		regularClaim,
+		regularClosing,
+		successorPool,
+		successorClaim,
+		successorClosing,
+		issues
+	};
+}
+/** Part 8 — specified foreign exploration/development, regular OR successor (call once per column; rates are identical). */
+function computeSpecifiedForeignExploration(input = {}, label) {
+	const issues = [];
+	const pool = nn$14(input.openingBalance) - nn$14(input.otherDeductions);
+	let claim = 0;
+	if (pool < 0) issues.push(`${label}: a country-level pool is negative — include it as income on Schedule 1 manually.`);
+	else if (pool > 0) claim = claimUpToCap(input.claim, Math.min(pool, Math.max(nn$14(input.foreignResourceIncome), pool)), issues, label);
+	return {
+		pool,
+		claim,
+		closing: pool - claim,
+		issues
+	};
+}
+/** Part 9 — cumulative foreign resource expenses, regular OR successor. */
+function computeCumulativeForeignResource(input = {}, daysInTaxYear, label) {
+	const issues = [];
+	const pool = nn$14(input.openingBalance) + nn$14(input.currentYearExpenses) - nn$14(input.otherDeductions);
+	let claim = 0;
+	if (pool < 0) issues.push(`${label}: a country-level pool is negative — include it as income on Schedule 1 manually.`);
+	else if (pool > 0) {
+		const a = Math.max(.1 * stepYearFactor(daysInTaxYear) * pool, Math.min(.3 * stepYearFactor(daysInTaxYear) * pool, nn$14(input.foreignResourceIncome)));
+		const cap = a + Math.min(pool - a, nn$14(input.foreignResourceIncome));
+		claim = claimUpToCap(input.claim, Math.min(pool, cap), issues, label);
+	}
+	return {
+		pool,
+		claim,
+		closing: pool - claim,
+		issues
+	};
+}
+function computeSchedule12ResourceDeductions(input) {
+	const cogpe = input.cogpe ? computeCogpe(input.cogpe, input.daysInTaxYear) : void 0;
+	const depletion = input.depletion ? computeDepletion(input.depletion) : void 0;
+	const cee = input.cee ? computeCee(input.cee) : void 0;
+	const cde = input.cde ? computeCde(input.cde, input.daysInTaxYear, {
+		regularSubtotal: cogpe?.regularSubtotal ?? 0,
+		successorSubtotal: cogpe?.successorSubtotal ?? 0
+	}) : void 0;
+	const foreignExploration = input.foreignExploration ? computeForeignExploration(input.foreignExploration, input.daysInTaxYear) : void 0;
+	const specifiedForeignRegular = input.specifiedForeignRegular ? computeSpecifiedForeignExploration(input.specifiedForeignRegular, "Schedule 12 SFEDE regular") : void 0;
+	const specifiedForeignSuccessor = input.specifiedForeignSuccessor ? computeSpecifiedForeignExploration(input.specifiedForeignSuccessor, "Schedule 12 SFEDE successor") : void 0;
+	const cumulativeForeignRegular = input.cumulativeForeignRegular ? computeCumulativeForeignResource(input.cumulativeForeignRegular, input.daysInTaxYear, "Schedule 12 CFRE regular") : void 0;
+	const cumulativeForeignSuccessor = input.cumulativeForeignSuccessor ? computeCumulativeForeignResource(input.cumulativeForeignSuccessor, input.daysInTaxYear, "Schedule 12 CFRE successor") : void 0;
+	const issues = [
+		...depletion?.issues ?? [],
+		...cee?.issues ?? [],
+		...cde?.issues ?? [],
+		...cogpe?.issues ?? [],
+		...foreignExploration?.issues ?? [],
+		...specifiedForeignRegular?.issues ?? [],
+		...specifiedForeignSuccessor?.issues ?? [],
+		...cumulativeForeignRegular?.issues ?? [],
+		...cumulativeForeignSuccessor?.issues ?? []
+	];
+	return {
+		...depletion ? { depletion } : {},
+		...cee ? { cee } : {},
+		...cde ? { cde } : {},
+		...cogpe ? { cogpe } : {},
+		...foreignExploration ? { foreignExploration } : {},
+		...specifiedForeignRegular ? { specifiedForeignRegular } : {},
+		...specifiedForeignSuccessor ? { specifiedForeignSuccessor } : {},
+		...cumulativeForeignRegular ? { cumulativeForeignRegular } : {},
+		...cumulativeForeignSuccessor ? { cumulativeForeignSuccessor } : {},
+		depletionClaim: depletion?.totalClaim ?? 0,
+		ceeClaim: cee?.totalClaim ?? 0,
+		cdeClaim: cde?.totalClaim ?? 0,
+		cogpeClaim: cogpe?.totalClaim ?? 0,
+		foreignClaim: (foreignExploration?.regularClaim ?? 0) + (foreignExploration?.successorClaim ?? 0) + (specifiedForeignRegular?.claim ?? 0) + (specifiedForeignSuccessor?.claim ?? 0) + (cumulativeForeignRegular?.claim ?? 0) + (cumulativeForeignSuccessor?.claim ?? 0),
+		issues
+	};
+}
+//#endregion
 //#region src/t2/schedules/schedule13-reserves.ts
 const nn$13 = (v) => Math.max(0, Math.round(v ?? 0));
 function computeSchedule13(rows = []) {
@@ -7672,11 +7953,11 @@ function computeSchedule31(input, rates) {
 *   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.
 */
@@ -8054,18 +8335,50 @@ function shortYearProrationFactor(periodStart, periodEnd) {
 	if (days >= 365) return 1;
 	return days / 365;
 }
+/** Same inclusive day count as `shortYearProrationFactor`, but the raw days — Schedule 12's ≥357-day step proration needs the count itself, not a pre-divided factor. */
+function daysInTaxYear(periodStart, periodEnd) {
+	if (!periodStart || !periodEnd) return void 0;
+	const start = periodStart instanceof Date ? periodStart : new Date(periodStart);
+	const ms = (periodEnd instanceof Date ? periodEnd : new Date(periodEnd)).getTime() - start.getTime();
+	if (!Number.isFinite(ms) || ms < 0) return void 0;
+	return Math.round(ms / 864e5) + 1;
+}
 function computeFederalT2(input) {
 	const book = input.rateBook ?? CORP_TAX_RATE_BOOK;
 	const taxYear = input.taxYear ?? latestRateYear(book);
 	const rates = input.rates ?? resolveCorpTaxRates(taxYear, book);
 	const prorationFactor = shortYearProrationFactor(input.periodStart, input.periodEnd);
-	const cca = input.ccaClasses?.length ? computeCcaSchedule(input.ccaClasses, resolveCcaRates(taxYear), prorationFactor) : void 0;
+	const ccaRaw = input.ccaClasses?.length ? computeCcaSchedule(input.ccaClasses, resolveCcaRates(taxYear), prorationFactor) : void 0;
+	const class141RecaptureReduction = input.class141Disposition ? computeClass141RecaptureReduction(input.class141Disposition) : 0;
+	const cca = ccaRaw && class141RecaptureReduction > 0 ? (() => {
+		const idx = ccaRaw.classes.findIndex((c) => c.ccaClass === "14.1");
+		const row = idx >= 0 ? ccaRaw.classes[idx] : void 0;
+		const reduction = row ? Math.min(class141RecaptureReduction, row.recapture) : 0;
+		if (!row || reduction === 0) return ccaRaw;
+		const classes = ccaRaw.classes.slice();
+		classes[idx] = {
+			...row,
+			recapture: row.recapture - reduction
+		};
+		return {
+			...ccaRaw,
+			classes,
+			totalRecapture: ccaRaw.totalRecapture - reduction
+		};
+	})() : ccaRaw;
 	const class13 = input.class13 ? computeClass13(input.class13) : void 0;
 	const class14 = input.class14 ? computeClass14(input.class14) : void 0;
+	const class141Row = cca?.classes.find((c) => c.ccaClass === "14.1");
+	const class141AdditionalAllowance = input.class141Transitional && class141Row ? computeClass141AdditionalAllowance({
+		...input.class141Transitional,
+		ordinaryClaim: class141Row.ccaClaimed,
+		uccBeforeCca: class141Row.uccBeforeCca,
+		taxYearEnd: isoDay(input.periodEnd)
+	}) : void 0;
 	const capitalGains = input.capitalDispositions?.length ? computeSchedule6(input.capitalDispositions, rates.CAPITAL_GAINS_INCLUSION_RATE) : void 0;
 	const schedule1Additions = [...input.schedule1Additions ?? []];
 	const schedule1Deductions = [...input.schedule1Deductions ?? []];
-	const totalCcaDeduction = (cca?.totalCca ?? 0) + (class13?.ccaClaimed ?? 0) + (class14?.ccaClaimed ?? 0);
+	const totalCcaDeduction = (cca?.totalCca ?? 0) + (class13?.ccaClaimed ?? 0) + (class14?.ccaClaimed ?? 0) + (class141AdditionalAllowance?.additionalAllowance ?? 0);
 	if (totalCcaDeduction > 0) schedule1Deductions.push({
 		line: "403",
 		label: "Capital cost allowance from Schedule 8",
@@ -8106,22 +8419,83 @@ function computeFederalT2(input) {
 			ref: "s.20(1)"
 		});
 	}
+	const resolvedResourceDeductionDays = input.resourceDeductions?.daysInTaxYear ?? daysInTaxYear(input.periodStart, input.periodEnd);
+	const resourceDeductions = input.resourceDeductions ? computeSchedule12ResourceDeductions({
+		...input.resourceDeductions,
+		...resolvedResourceDeductionDays !== void 0 ? { daysInTaxYear: resolvedResourceDeductionDays } : {}
+	}) : void 0;
+	if (resourceDeductions) {
+		if (resourceDeductions.cdeClaim > 0) schedule1Deductions.push({
+			line: "340",
+			label: "Canadian development expenses from Schedule 12",
+			amount: resourceDeductions.cdeClaim,
+			ref: "s.66.2(2)"
+		});
+		if (resourceDeductions.ceeClaim !== 0) schedule1Deductions.push({
+			line: "341",
+			label: "Canadian exploration expenses from Schedule 12",
+			amount: resourceDeductions.ceeClaim,
+			ref: "s.66.1(2)"
+		});
+		if (resourceDeductions.cogpeClaim > 0) schedule1Deductions.push({
+			line: "342",
+			label: "Canadian oil and gas property expenses from Schedule 12",
+			amount: resourceDeductions.cogpeClaim,
+			ref: "s.66.4(2)"
+		});
+		if (resourceDeductions.depletionClaim > 0) schedule1Deductions.push({
+			line: "344",
+			label: "Depletion from Schedule 12",
+			amount: resourceDeductions.depletionClaim,
+			ref: "Reg. 1201/1202/1203"
+		});
+		if (resourceDeductions.foreignClaim > 0) schedule1Deductions.push({
+			line: "345",
+			label: "Foreign exploration, development and resource expenses from Schedule 12",
+			amount: resourceDeductions.foreignClaim,
+			ref: "s.66(4)/66.7(2)"
+		});
+	}
 	const schedule1 = computeSchedule1({
 		bookNetIncome: input.bookNetIncome,
 		...schedule1Additions.length ? { additions: schedule1Additions } : {},
 		...schedule1Deductions.length ? { deductions: schedule1Deductions } : {}
 	});
+	const partVI1 = input.preferredShareDividends && ((input.preferredShareDividends.shortTermPreferredDividends ?? 0) > 0 || (input.preferredShareDividends.otherPreferredDividends ?? 0) > 0) ? computeSchedule43(input.preferredShareDividends, {
+		SHORT_TERM_RATE: rates.PART_VI_1_SHORT_TERM_RATE,
+		ELECTED_RATE: rates.PART_VI_1_ELECTED_RATE,
+		BASE_RATE: rates.PART_VI_1_BASE_RATE,
+		DIVIDEND_ALLOWANCE: rates.PART_VI_1_DIVIDEND_ALLOWANCE,
+		ALLOWANCE_GRIND_THRESHOLD: rates.PART_VI_1_ALLOWANCE_GRIND_THRESHOLD
+	}) : void 0;
+	const partVI1Deduction = partVI1 ? computePartVI1Deduction(partVI1.partVI1Tax, isoDay(input.periodEnd)) : void 0;
 	const donations = input.charitableDonations !== void 0 || input.openingDonationPool !== void 0 ? computeSchedule2({
 		...input.openingDonationPool !== void 0 ? { openingDonationPool: input.openingDonationPool } : {},
 		...input.charitableDonations !== void 0 ? { currentYearDonations: input.charitableDonations } : {},
 		netIncomeForTax: schedule1.netIncomeForTax
 	}, rates) : void 0;
-	const divisionCDeductions = [...donations && donations.donationsClaimed > 0 ? [{
-		line: "112",
-		label: "Charitable donations and gifts from Schedule 2",
-		amount: donations.donationsClaimed,
-		ref: "s.110.1"
-	}] : [], ...input.divisionCDeductions ?? []];
+	const culturalEcologicalGiftsClaimed = Math.max(0, input.culturalEcologicalGifts ?? 0);
+	const divisionCDeductions = [
+		...donations && donations.donationsClaimed > 0 ? [{
+			line: "112",
+			label: "Charitable donations and gifts from Schedule 2",
+			amount: donations.donationsClaimed,
+			ref: "s.110.1"
+		}] : [],
+		...culturalEcologicalGiftsClaimed > 0 ? [{
+			line: "112",
+			label: "Gifts of certified cultural property and ecologically sensitive land from Schedule 2",
+			amount: culturalEcologicalGiftsClaimed,
+			ref: "s.110.1(1)(b)/(c) — not subject to the 75% income limit"
+		}] : [],
+		...partVI1Deduction && partVI1Deduction.deduction > 0 ? [{
+			line: "325",
+			label: "Part VI.1 tax deduction",
+			amount: partVI1Deduction.deduction,
+			ref: `s.110(1)(k) — ${partVI1Deduction.multiple}× Part VI.1 tax payable`
+		}] : [],
+		...input.divisionCDeductions ?? []
+	];
 	const taxableIncomeCalc = computeTaxableIncome({
 		netIncomeForTax: schedule1.netIncomeForTax,
 		...divisionCDeductions.length ? { deductions: divisionCDeductions } : {}
@@ -8152,10 +8526,15 @@ function computeFederalT2(input) {
 		...input.taxableCapitalDetail.taxableIncome === void 0 ? { taxableIncome } : {}
 	}) : void 0;
 	const grindTaxableCapital = input.taxableCapital ?? taxableCapitalSchedule?.taxableCapitalEmployedInCanada;
+	const adjustedAggregateInvestmentIncomeSchedule = input.adjustedAggregateInvestmentIncomeDetail ? computeAdjustedAggregateInvestmentIncome(input.adjustedAggregateInvestmentIncomeDetail) : void 0;
+	const resolvedAaii = input.aaii ?? adjustedAggregateInvestmentIncomeSchedule?.adjustedAggregateInvestmentIncome;
+	const aggregateInvestmentIncomeSchedule = input.aggregateInvestmentIncomeDetail ? computeAggregateInvestmentIncome(input.aggregateInvestmentIncomeDetail) : void 0;
+	const resolvedAggregateInvestmentIncome = input.aggregateInvestmentIncome ?? aggregateInvestmentIncomeSchedule?.aggregateInvestmentIncome;
+	const rdtohAggregateInvestmentIncome = resolvedAggregateInvestmentIncome ?? resolvedAaii;
 	const businessLimit = computeBusinessLimit({
 		...input.businessLimit !== void 0 ? { businessLimit: input.businessLimit } : {},
 		...grindTaxableCapital !== void 0 ? { taxableCapital: grindTaxableCapital } : {},
-		...input.aaii !== void 0 ? { aaii: input.aaii } : {},
+		...resolvedAaii !== void 0 ? { aaii: resolvedAaii } : {},
 		...prorationFactor < 1 ? { prorationFactor } : {}
 	}, rates);
 	const sbd = input.isCcpc === true ? computeSBD({
@@ -8176,7 +8555,7 @@ function computeFederalT2(input) {
 	const part4Rdtoh = computePart4Rdtoh({
 		portfolioDividendsReceived: input.portfolioDividendsReceived ?? 0,
 		...input.eligiblePortfolioDividends !== void 0 ? { eligiblePortfolioDividends: input.eligiblePortfolioDividends } : {},
-		...input.aaii !== void 0 ? { aggregateInvestmentIncome: input.aaii } : {},
+		...rdtohAggregateInvestmentIncome !== void 0 ? { aggregateInvestmentIncome: rdtohAggregateInvestmentIncome } : {},
 		...input.taxableDividendsPaid !== void 0 ? { taxableDividendsPaid: input.taxableDividendsPaid } : {},
 		...input.openingErdtoh !== void 0 ? { openingErdtoh: input.openingErdtoh } : {},
 		...input.openingNerdtoh !== void 0 ? { openingNerdtoh: input.openingNerdtoh } : {}
@@ -8209,7 +8588,7 @@ function computeFederalT2(input) {
 	}, rates) : void 0;
 	const grip = input.openingGrip !== void 0 || input.eligibleDividendsReceived !== void 0 || input.eligibleDividendsDesignated !== void 0 ? computeGrip({
 		...input.openingGrip !== void 0 ? { openingGrip: input.openingGrip } : {},
-		generalRateIncome: Math.max(0, taxableIncome - sbd.sbdIncome - (input.aaii ?? 0)),
+		generalRateIncome: Math.max(0, taxableIncome - sbd.sbdIncome - (resolvedAggregateInvestmentIncome ?? resolvedAaii ?? 0)),
 		...input.eligibleDividendsReceived !== void 0 ? { eligibleDividendsReceived: input.eligibleDividendsReceived } : {},
 		...input.eligibleDividendsDesignated !== void 0 ? { eligibleDividendsDesignated: input.eligibleDividendsDesignated } : {}
 	}, rates.GRIP_FACTOR) : void 0;
@@ -8223,13 +8602,6 @@ function computeFederalT2(input) {
 		...input.electedOrdinaryDividendAmount !== void 0 ? { electedAmount: input.electedOrdinaryDividendAmount } : {},
 		...input.electOrdinaryDividend !== void 0 ? { electsMaximum: input.electOrdinaryDividend } : {}
 	}, rates.PART_III_1_RATE, rates.PART_III_1_PARAGRAPH_C_RATE) : void 0;
-	const partVI1 = input.preferredShareDividends && ((input.preferredShareDividends.shortTermPreferredDividends ?? 0) > 0 || (input.preferredShareDividends.otherPreferredDividends ?? 0) > 0) ? computeSchedule43(input.preferredShareDividends, {
-		SHORT_TERM_RATE: rates.PART_VI_1_SHORT_TERM_RATE,
-		ELECTED_RATE: rates.PART_VI_1_ELECTED_RATE,
-		BASE_RATE: rates.PART_VI_1_BASE_RATE,
-		DIVIDEND_ALLOWANCE: rates.PART_VI_1_DIVIDEND_ALLOWANCE,
-		ALLOWANCE_GRIND_THRESHOLD: rates.PART_VI_1_ALLOWANCE_GRIND_THRESHOLD
-	}) : void 0;
 	const totalFederalTax = partIAfterCredits + (itcRecapture?.totalRecapture ?? 0) + part4Rdtoh.partIvTax - part4Rdtoh.dividendRefund - (sredItc?.totalItcBenefit ?? 0) + (partIII1?.partIII1Tax ?? 0) + (partVI1?.partVI1Tax ?? 0);
 	const baseProvinceRates = resolveProvinceRates(taxYear);
 	const provinceRates = input.provincialRateChanges && input.periodStart && input.periodEnd ? blendProvinceRateTable(baseProvinceRates, input.provincialRateChanges, input.periodStart, input.periodEnd) : baseProvinceRates;
@@ -8264,6 +8636,8 @@ function computeFederalT2(input) {
 		schedule1,
 		taxableIncomeCalc,
 		businessLimit,
+		...adjustedAggregateInvestmentIncomeSchedule ? { adjustedAggregateInvestmentIncomeSchedule } : {},
+		...aggregateInvestmentIncomeSchedule ? { aggregateInvestmentIncomeSchedule } : {},
 		sbd,
 		partI,
 		part4Rdtoh,
@@ -8273,6 +8647,8 @@ function computeFederalT2(input) {
 		...cca ? { cca } : {},
 		...class13 ? { class13 } : {},
 		...class14 ? { class14 } : {},
+		...class141AdditionalAllowance ? { class141AdditionalAllowance } : {},
+		...class141RecaptureReduction > 0 ? { class141RecaptureReduction } : {},
 		...capitalGains ? { capitalGains } : {},
 		...provincial ? { provincial } : {},
 		...provincialAllocation ? { provincialAllocation } : {},
@@ -8280,6 +8656,7 @@ function computeFederalT2(input) {
 		...lrip ? { lrip } : {},
 		...partIII1 ? { partIII1 } : {},
 		...partVI1 ? { partVI1 } : {},
+		...partVI1Deduction ? { partVI1Deduction } : {},
 		eifel,
 		...internetBusiness ? { internetBusiness } : {},
 		...firstReturn ? { firstReturn } : {},
@@ -8290,6 +8667,7 @@ function computeFederalT2(input) {
 		...associatedAllocation ? { associatedAllocation } : {},
 		...reserves ? { reserves } : {},
 		...taxableCapitalSchedule ? { taxableCapitalSchedule } : {},
+		...resourceDeductions ? { resourceDeductions } : {},
 		netIncomeForTax: schedule1.netIncomeForTax,
 		taxableIncome,
 		federalTaxPayable: partI.partITaxPayable,
@@ -8708,6 +9086,7 @@ const OPTIONAL_NUMERIC_FIELDS = [
 	"businessLimit",
 	"taxableCapital",
 	"aaii",
+	"aggregateInvestmentIncome",
 	"portfolioDividendsReceived",
 	"eligiblePortfolioDividends",
 	"taxableDividendsPaid",
@@ -8826,19 +9205,19 @@ function renderT2DraftReturn(data, opts = {}) {
 	if (data.questionnaire) {
 		const q = data.questionnaire;
 		out.push("  <Questionnaire>");
-		out.push(el(4, "AddressChanged", yn(q.addressChanged), "063"));
-		out.push(el(4, "FirstYearFiling", yn(q.firstYear), "067"));
-		out.push(el(4, "FinalReturn", yn(q.finalReturn)));
-		out.push(el(4, "FirstReturnAfterAmalgamation", yn(q.amalgamation), "072"));
-		out.push(el(4, "WindUpOfSubsidiary", yn(q.windUp), "076"));
-		out.push(el(4, "AcquisitionOfControl", yn(q.acquisitionOfControl)));
-		out.push(el(4, "NonResident", yn(q.nonResident), "071"));
+		out.push(el(4, "AddressChanged", yn(q.addressChanged)));
+		out.push(el(4, "FirstYearFiling", yn(q.firstYear), "070"));
+		out.push(el(4, "FinalReturn", yn(q.finalReturn), "078"));
+		out.push(el(4, "FirstReturnAfterAmalgamation", yn(q.amalgamation), "071"));
+		out.push(el(4, "WindUpOfSubsidiary", yn(q.windUp), "072"));
+		out.push(el(4, "AcquisitionOfControl", yn(q.acquisitionOfControl), "063"));
+		out.push(el(4, "DeemedYearEnd", yn(q.deemedYearEnd), "066"));
 		out.push(el(4, "ResidentOfCanada", yn(q.residentOfCanada), "080"));
-		out.push(el(4, "ProfessionalCorporation", yn(q.professionalCorp)));
+		out.push(el(4, "ProfessionalCorporation", yn(q.professionalCorp), "067"));
 		out.push(el(4, "Inactive", yn(q.inactive)));
 		out.push(el(4, "AssociatedCCPC", yn(q.associated), "160"));
 		out.push(el(4, "AssociatedClaimingExpenditureLimit", yn(q.associatedClaimingExpenditureLimit), "161"));
-		out.push(el(4, "RelatedCorporations", yn(q.relatedCorporations)));
+		out.push(el(4, "RelatedCorporations", yn(q.relatedCorporations), "150"));
 		out.push(el(4, "CharitableDonations", yn(q.charitableDonations), "201"));
 		out.push(el(4, "Dividends", yn(q.dividends), "202"));
 		out.push(el(4, "ClaimingLosses", yn(q.claimingLosses), "204"));
@@ -9188,7 +9567,7 @@ const EIFEL_FIRST_YEAR_START = "2023-10-01";
 /** The transitional 40% band ends when years beginning in 2024 start. */
 const EIFEL_STANDARD_RATIO_FROM = "2024-01-01";
 const nn$1 = (v) => Math.max(0, Math.round(v ?? 0));
-function utcDay$1(iso) {
+function utcDay(iso) {
 	return Date.parse(`${iso.slice(0, 10)}T00:00:00Z`);
 }
 /**
@@ -9196,9 +9575,9 @@ function utcDay$1(iso) {
 * Returns 0 for a year beginning before the regime applies at all.
 */
 function ratioOfPermissibleExpenses(taxYearStart) {
-	const start = utcDay$1(taxYearStart);
-	if (Number.isNaN(start) || start < utcDay$1("2023-10-01")) return 0;
-	return start < utcDay$1("2024-01-01") ? EIFEL_TRANSITIONAL_RATIO : EIFEL_STANDARD_RATIO;
+	const start = utcDay(taxYearStart);
+	if (Number.isNaN(start) || start < utcDay("2023-10-01")) return 0;
+	return start < utcDay("2024-01-01") ? EIFEL_TRANSITIONAL_RATIO : EIFEL_STANDARD_RATIO;
 }
 function computeEifelLimitation(input) {
 	const issues = [];
@@ -9238,60 +9617,6 @@ function computeEifelLimitation(input) {
 	};
 }
 //#endregion
-//#region src/t2/schedules/part-vi-1-deduction.ts
-const PART_VI_1_DEDUCTION_BANDS = [
-	{
-		from: "0000-01-01",
-		multiple: 3
-	},
-	{
-		from: "2010-01-01",
-		multiple: 3.2
-	},
-	{
-		from: "2012-01-01",
-		multiple: 3.5
-	}
-];
-function utcDay(iso) {
-	return Date.parse(`${iso.slice(0, 10)}T00:00:00Z`);
-}
-/** The multiple in force for a taxation year ending on `taxYearEnd`. */
-function partVI1DeductionMultiple(taxYearEnd, bands = PART_VI_1_DEDUCTION_BANDS) {
-	const end = utcDay(taxYearEnd);
-	if (Number.isNaN(end)) return 0;
-	let multiple = 0;
-	for (const band of [...bands].sort((a, b) => utcDay(a.from) - utcDay(b.from))) if (end >= utcDay(band.from)) multiple = band.multiple;
-	return multiple;
-}
-/**
-* 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.
-*/
-function computePartVI1Deduction(partVI1Tax, taxYearEnd, bands = PART_VI_1_DEDUCTION_BANDS) {
-	const issues = [];
-	const tax = Math.max(0, Math.round(partVI1Tax));
-	const multiple = partVI1DeductionMultiple(taxYearEnd, bands);
-	if (multiple === 0) {
-		issues.push(`ITA 110(1)(k): the taxation year end "${taxYearEnd}" could not be read, so no Part VI.1 deduction was computed. The multiple depends on the year end (3 before 2010, 3.2 to 2011, 3.5 after) and cannot be assumed.`);
-		return {
-			partVI1Tax: tax,
-			multiple: 0,
-			deduction: 0,
-			issues
-		};
-	}
-	return {
-		partVI1Tax: tax,
-		multiple,
-		deduction: Math.round(multiple * tax),
-		issues
-	};
-}
-//#endregion
 //#region src/t2/schedules/schedule27-mp.ts
 /**
 * T2 Schedule 27 — Canadian Manufacturing and Processing Profits Deduction
@@ -9362,6 +9687,72 @@ const MP_RATES_2024 = Object.freeze({
 	GENERAL_RATE_REDUCTION: .13
 });
 const nn = (v) => Math.max(0, Math.round(v ?? 0));
+/** The $200,000 combined-active-business-income ceiling, s.5201 of the Regulations. */
+const SMALL_MANUFACTURER_INCOME_THRESHOLD = 2e5;
+function computeSmallManufacturerTest(input) {
+	const issues = [];
+	const line100 = nn(input.activeBusinessIncome);
+	const combinedActiveBusinessIncome = line100 + nn(input.associatedActiveBusinessIncome);
+	const failures = [];
+	if (!input.primarilyManufacturing) failures.push("activities during the year were not primarily manufacturing or processing");
+	if (combinedActiveBusinessIncome > 2e5) failures.push(`combined active business income (${combinedActiveBusinessIncome}, line 110) exceeds the $${SMALL_MANUFACTURER_INCOME_THRESHOLD.toLocaleString()} ceiling under s.5201 of the Regulations`);
+	if (input.excludedActivity) failures.push(`${input.excludedActivity} is an excluded activity under s.5201(c)-(c.3)`);
+	if (input.activeBusinessOutsideCanada) failures.push("an active business was carried on outside Canada during the year");
+	const qualifies = failures.length === 0;
+	if (!qualifies) issues.push(`Schedule 27 Part 1: does not qualify as a small manufacturing corporation — ${failures.join("; ")}. Complete Part 2 (the labour-and-capital formula) instead.`);
+	return {
+		qualifies,
+		combinedActiveBusinessIncome,
+		canadianMPProfits: qualifies ? line100 : 0,
+		issues
+	};
+}
+function computePart2MPProfits(input) {
+	const issues = [];
+	const adjubi = nn(input.adjustedBusinessIncome);
+	const c = nn(input.costOfCapital);
+	const mc = Math.min(nn(input.costOfMPCapital), c);
+	const l = nn(input.costOfLabour);
+	const ml = Math.min(nn(input.costOfMPLabour), l);
+	const denominator = c + l;
+	if (denominator === 0) {
+		issues.push("Schedule 27 Part 2: cost of capital (C) and cost of labour (L) are both nil, so the (MC+ML)/(C+L) ratio cannot be computed. No M&P profits claimed.");
+		return {
+			ratio: 0,
+			canadianMPProfits: 0,
+			issues
+		};
+	}
+	const ratio = (mc + ml) / denominator;
+	return {
+		ratio,
+		canadianMPProfits: Math.max(0, Math.round(adjubi * ratio)),
+		issues
+	};
+}
+/**
+* "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.
+*/
+function computeCanadianMPProfits(input) {
+	const smallManufacturerTest = input.smallManufacturer ? computeSmallManufacturerTest(input.smallManufacturer) : void 0;
+	if (smallManufacturerTest?.qualifies) return {
+		method: "part1",
+		canadianMPProfits: smallManufacturerTest.canadianMPProfits,
+		smallManufacturerTest,
+		issues: smallManufacturerTest.issues
+	};
+	const part2Result = input.part2 ? computePart2MPProfits(input.part2) : void 0;
+	const issues = [...smallManufacturerTest?.issues ?? [], ...part2Result?.issues ?? []];
+	return {
+		...part2Result ? { method: "part2" } : {},
+		canadianMPProfits: part2Result?.canadianMPProfits ?? 0,
+		...smallManufacturerTest ? { smallManufacturerTest } : {},
+		...part2Result ? { part2Result } : {},
+		issues
+	};
+}
 function computeMpDeduction(input, rates = MP_RATES_2024) {
 	const issues = [];
 	const mpProfits = nn(input.manufacturingAndProcessingProfits);
@@ -9403,4 +9794,4 @@ function computeMpDeduction(input, rates = MP_RATES_2024) {
 	};
 }
 //#endregion
-export { computeProvincialAllocation as $, albertaBalanceUnpaid as $n, schedule4Values as $r, AT1_RESERVE_TOTAL_LINES as $t, runConformance as A, hasExactRateYear as Ai, albertaRecaptureDifference as An, computeFedeRegular as Ar, computeCcpcActiveBusinessTax as At, computeGrip as B, RSI_WORD_GAP as Bn, allocateSchedule9ExpenditureLimit as Br, computeLossSchedule as Bt, computeQuebecTax as C, AB_GENERAL_RATE_BANDS as Ci, resolveCcaRates as Cn, computeCeeRegular as Cr, blendProvinceRateTable as Ct, T2_LINE_META as D, resolveAlbertaTaxRates as Di, albertaCcaScheduleAdjustments as Dn, computeCmedb as Dr, dividendsDeductibleS112 as Dt, resolveQuebecTaxRates as E, AB_TAX_RATE_BOOK as Ei, albertaCcaDifference as En, computeCfreSuccessor as Er, computeTaxableIncome as Et, normalizeSchedule88 as F, LossCarrybackError as Fn, computeSchedule11 as Fr, CORP_TAX_RATE_BOOK as Ft, ITC_RECAPTURE_PERIOD_YEARS as G, renderAt1Rsi as Gn, schedule8Values as Gr, AT1_DONATION_INCOME_RATE as Gt, LARGE_CORPORATION_THRESHOLD as H, formatRsiAmount as Hn, computeSchedule9MaximumExpenditureLimit as Hr, computeLimitedPartnershipLossRow as Ht, computeSchedule55 as I, computeLossCarryback as In, schedule11Values as Ir, resolveCorpTaxRates as It, allocateEvenly as J, renderAt1NetFile as Jn, computeAlbertaSchedule6 as Jr, AT1_DISPOSITION_CATEGORIES as Jt, computeItcRecapture as K, renderRsiHeader as Kn, computeAlbertaSchedule7 as Kr, computeDonationMaximum as Kt, LRIP_INVESTMENT_CORPORATION_MULTIPLE as L, RSI_COLUMN_GAP as Ln, ALBERTA_SRED_EXPENDITURE_CUTOFF as Lr, T2_CERTIFICATION_FIXTURES as Lt, computeFederalT2 as M, resolveRates as Mi, albertaTerminalLossDifference as Mn, computeSfedeCountryRegular as Mr, computeBusinessLimit as Mt, computeSchedule101 as N, computeSchedule12 as Nn, computeSfedeCountrySuccessor as Nr, computeSBD as Nt, foldT2Lines as O, earliestRateYear as Oi, albertaCurrentYearLoss as On, computeEdaRegular as Or, netCapitalLossApplied as Ot, SCHEDULE_88_MAX_URLS as P, reconcileAlbertaNetIncome as Pn, schedule15Values as Pr, CORP_TAX_2024 as Pt, computeSchedule6 as Q, At1TaxPayableMismatchError as Qn, computeSchedule4 as Qr, AT1_RESERVE_LINES as Qt, LRIP_INVESTMENT_INCOME_FACTOR as R, RSI_DELIMITER as Rn, ALBERTA_SRED_PROGRAM_START as Rr, computeNonCapitalLossByYearOfOrigin as Rt, computeQuebecAllocationFactor as S, computeAlbertaSbd as Si, isDecliningBalanceClass as Sn, computeCdeSuccessor as Sr, resolveProvinceRates as St, QC_TAX_RATE_BOOK as T, AB_TAX_2024 as Ti, albertaCapitalGainDifference as Tn, computeCfreRegular as Tr, charitableDonationsDeduction as Tt, computeTaxableCapital as U, formatRsiDate as Un, schedule9Values as Ur, computeLimitedPartnershipLosses as Ut, computeSchedule43 as V, RsiLineItemError as Vn, computeAlbertaSchedule9 as Vr, computeLossContinuity as Vt, computeSchedule31 as W, formatRsiText as Wn, computeSchedule8$1 as Wr, AT1_DONATION_GAIN_RATE as Wt, computeSchedule21 as X, At1CriticalFieldMissingError as Xn, computeAlbertaSchedule5 as Xr, computeAlbertaSchedule18 as Xt, computeBusinessLimitAllocation as Y, AT1_CRITICAL_MANDATORY_FIELDS as Yn, schedule6Values as Yr, SECTION_34_2_GROSS_UP as Yt, computeSchedule13 as Z, At1MandatoryFieldMissingError as Zn, schedule5Values as Zr, AT1_RESERVE_KINDS as Zt, renderT2DraftReturn as _, schedule21Values as _i, computeClass14 as _n, iegT661SourceLine as _r, EIFEL_EFFECTIVE_FROM as _t, PART_VI_1_DEDUCTION_BANDS as a, AT1_SCHEDULES_WITHOUT_BUILDERS as ai, cecScheduleAppliesToTaxYear as an, xmlEscape as ar, computeSchedule2 as at, co17Engine as b, schedule4970Values as bi, CCA_DECLINING_BALANCE_RATES_2024 as bn, computeCcogpeSuccessor as br, PROVINCE_RATE_BOOK as bt, EIFEL_FIRST_YEAR_START as c, schedule10Values as ci, UnsupportedCcaClassError as cn, allocateIegEvenly as cr, assertSchedule1Fileable as ct, EIFEL_TRANSITIONAL_RATIO as d, schedule13Values as di, computeSchedule8 as dn, computeIegGroupFigures as dr, deferredIncomeTaxProvisionAddBack as dt, computeSchedule3 as ei, computeAlbertaSchedule17 as en, assertAt1MandatoryComplete as er, computeSchedule5 as et, computeEifelLimitation as f, schedule16Values as fi, CLASS_14_1_MINIMUM_DEDUCTION as fn, IEG_2024 as fr, findSchedule1LineDefects as ft, computeT2Settlement as g, schedule20Values as gi, computeClass13 as gn, computeIegEligibleExpenditures as gr, terminalLossDeduction as gt, computeAdjustedTaxableIncome as h, schedule1Values as hi, MIN_LEASEHOLD_PERIODS as hn, computeIegReductionFactor as hr, recaptureAddBack as ht, computeMpDeduction as i, computeAt4970 as ii, CEC_INCLUSION_RATE as in, at1YesNo as ir, computePart4Rdtoh as it, runConformanceSuite as j, latestRateYear as ji, albertaReserveDifference as jn, computeFedeSuccessor as jr, computePartITax as jt, formatConformanceReport as k, extendRateBook as ki, albertaDispositionAdjustments as kn, computeEdaSuccessor as kr, nonCapitalLossApplied as kt, EIFEL_STANDARD_RATIO as l, schedule12LossDeductions as li, computeCcaClass as ln, allocateIegExpenditureLimit as lr, ccaDeduction as lt, FOREIGN_TAX_CREDIT_GROSS_UP as m, schedule18Values as mi, MAX_LEASEHOLD_PERIODS as mn, computeIegBaseAmount as mr, mealsAndEntertainmentAddBack as mt, MP_GROSS_REVENUE_THRESHOLD as n, SINGLE_JURISDICTION_ALBERTA_FACTOR as ni, computeAlbertaSchedule16 as nn, assertCriticalFields as nr, PART_IV_RATE as nt, computePartVI1Deduction as o, AT1_SCHEDULES_WITH_BUILDERS as oi, computeAlbertaSchedule14 as on, at1Engine as or, Schedule1NotFileableError as ot, ratioOfPermissibleExpenses as p, schedule17Values as pi, CLASS_14_1_TRANSITIONAL_RATE as pn, computeIeg as pr, incomeTaxProvisionAddBack as pt, computeZetm as q, renderRsiLineItem as qn, schedule7Values as qr, computeSchedule20 as qt, MP_RATES_2024 as r, computeAllocationFactor as ri, CEC_DEDUCTION_RATE as rn, at1TaxPayableDeductions as rr, REFUNDABLE_PART_I_RATE as rt, partVI1DeductionMultiple as s, at1LineItemId as si, computeAlbertaSchedule13 as sn, computeAlbertaReturn as sr, amortizationAddBack as st, MP_EXCLUDED_ACTIVITIES as t, schedule3Values as ti, assistanceFrom as tn, assertAt1TaxPayableReconciles as tr, computeSchedule4Losses as tt, EIFEL_STANDARD_RATIO_FROM as u, schedule12Values as ui, computeCcaSchedule as un, computeIegAgreement as ur, computeSchedule1 as ut, t2Engine as v, schedule29Values as vi, computeClass141AdditionalAllowance as vn, computeAlbertaSchedule15 as vr, assessEifel as vt, QC_TAX_2024 as w, computeDayWeightedGeneralTax as wi, albertaAbilDifference as wn, computeCeeSuccessor as wr, dayWeightedRate as wt, computeQuebecReturn as x, computeAlbertaTax as xi, CCA_RATE_BOOK as xn, computeCdeRegular as xr, isSchedule5Province as xt, renderCo17DraftReturn as y, schedule2Values as yi, leaseholdPeriods as yn, computeCcogpeRegular as yr, PROVINCE_RATES_2024 as yt, computeSchedule54 as z, RSI_NEGATIVE_PREFIX as zn, ALBERTA_SRED_TAX_CREDIT_RATE as zr, computeOtherLossByYearOfOrigin as zt };
+export { computeCde as $, toRsiSchedule as $n, ALBERTA_SRED_PROGRAM_START as $r, computeOtherLossByYearOfOrigin as $t, formatConformanceReport as A, schedule1Values as Ai, computeClass141RecaptureReduction as An, computeIeg as Ar, assessEifel as At, computeSchedule54 as B, AB_TAX_2024 as Bi, albertaCurrentYearLoss as Bn, computeCeeRegular as Br, netCapitalLossApplied as Bt, computeQuebecAllocationFactor as C, schedule10Values as Ci, CLASS_14_1_RECAPTURE_REDUCTION_RATE as Cn, at1Engine as Cr, mealsAndEntertainmentAddBack as Ct, resolveQuebecTaxRates as D, schedule16Values as Di, computeClass13 as Dn, computeIegAgreement as Dr, computePartVI1Deduction as Dt, QC_TAX_RATE_BOOK as E, schedule13Values as Ei, MIN_LEASEHOLD_PERIODS as En, allocateIegExpenditureLimit as Er, PART_VI_1_DEDUCTION_BANDS as Et, SCHEDULE_88_MAX_URLS as F, schedule4970Values as Fi, resolveCcaRates as Fn, computeAlbertaSchedule15 as Fr, blendProvinceRateTable as Ft, computeSchedule31 as G, hasExactRateYear as Gi, albertaTerminalLossDifference as Gn, computeEdaRegular as Gr, computeAggregateInvestmentIncome as Gt, computeSchedule43 as H, resolveAlbertaTaxRates as Hi, albertaRecaptureDifference as Hn, computeCfreRegular as Hr, computeCcpcActiveBusinessTax as Ht, normalizeSchedule88 as I, computeAlbertaTax as Ii, albertaAbilDifference as In, computeCcogpeRegular as Ir, dayWeightedRate as It, computeZetm as J, LossCarrybackError as Jn, computeFedeSuccessor as Jr, CORP_TAX_2024 as Jt, ITC_RECAPTURE_PERIOD_YEARS as K, latestRateYear as Ki, computeSchedule12 as Kn, computeEdaSuccessor as Kr, computeBusinessLimit as Kt, computeSchedule55 as L, computeAlbertaSbd as Li, albertaCapitalGainDifference as Ln, computeCcogpeSuccessor as Lr, charitableDonationsDeduction as Lt, runConformanceSuite as M, schedule21Values as Mi, CCA_DECLINING_BALANCE_RATES_2024 as Mn, computeIegReductionFactor as Mr, PROVINCE_RATE_BOOK as Mt, computeFederalT2 as N, schedule29Values as Ni, CCA_RATE_BOOK as Nn, computeIegEligibleExpenditures as Nr, isSchedule5Province as Nt, T2_LINE_META as O, schedule17Values as Oi, computeClass14 as On, computeIegGroupFigures as Or, partVI1DeductionMultiple as Ot, computeSchedule101 as P, schedule2Values as Pi, isDecliningBalanceClass as Pn, iegT661SourceLine as Pr, resolveProvinceRates as Pt, computeSchedule13 as Q, toRsiLineItems as Qn, ALBERTA_SRED_EXPENDITURE_CUTOFF as Qr, computeNonCapitalLossByYearOfOrigin as Qt, LRIP_INVESTMENT_CORPORATION_MULTIPLE as R, AB_GENERAL_RATE_BANDS as Ri, albertaCcaDifference as Rn, computeCdeRegular as Rr, computeTaxableIncome as Rt, computeQuebecReturn as S, at1LineItemId as Si, CLASS_14_1_MINIMUM_DEDUCTION as Sn, xmlEscape as Sr, incomeTaxProvisionAddBack as St, QC_TAX_2024 as T, schedule12Values as Ti, MAX_LEASEHOLD_PERIODS as Tn, allocateIegEvenly as Tr, terminalLossDeduction as Tt, LARGE_CORPORATION_THRESHOLD as U, earliestRateYear as Ui, albertaReserveDifference as Un, computeCfreSuccessor as Ur, computePartITax as Ut, computeGrip as V, AB_TAX_RATE_BOOK as Vi, albertaDispositionAdjustments as Vn, computeCeeSuccessor as Vr, nonCapitalLossApplied as Vt, computeTaxableCapital as W, extendRateBook as Wi, albertaResourceDeductionDifference as Wn, computeCmedb as Wr, computeAdjustedAggregateInvestmentIncome as Wt, computeBusinessLimitAllocation as X, toRsiHeader as Xn, computeSfedeCountrySuccessor as Xr, resolveCorpTaxRates as Xt, allocateEvenly as Y, computeLossCarryback as Yn, computeSfedeCountryRegular as Yr, CORP_TAX_RATE_BOOK as Yt, computeSchedule21 as Z, toRsiJacketSchedules as Zn, schedule15Values as Zr, T2_CERTIFICATION_FIXTURES as Zt, computeT2Settlement as _, SINGLE_JURISDICTION_ALBERTA_FACTOR as _i, computeAlbertaSchedule13 as _n, assertAt1MandatoryComplete as _r, assertSchedule1Fileable as _t, computeCanadianMPProfits as a, computeSchedule8$1 as ai, AT1_DONATION_INCOME_RATE as an, formatRsiAmount as ar, computeSchedule12ResourceDeductions as at, renderCo17DraftReturn as b, AT1_SCHEDULES_WITHOUT_BUILDERS as bi, computeCcaSchedule as bn, at1TaxPayableDeductions as br, deferredIncomeTaxProvisionAddBack as bt, computeSmallManufacturerTest as c, schedule7Values as ci, AT1_DISPOSITION_CATEGORIES as cn, renderAt1Rsi as cr, computeProvincialAllocation as ct, EIFEL_STANDARD_RATIO_FROM as d, computeAlbertaSchedule5 as di, AT1_RESERVE_KINDS as dn, renderAt1NetFile as dr, PART_IV_RATE as dt, ALBERTA_SRED_TAX_CREDIT_RATE as ei, computeLossSchedule as en, RSI_COLUMN_GAP as er, computeCee as et, EIFEL_TRANSITIONAL_RATIO as f, schedule5Values as fi, AT1_RESERVE_LINES as fn, AT1_CRITICAL_MANDATORY_FIELDS as fr, REFUNDABLE_PART_I_RATE as ft, computeAdjustedTaxableIncome as g, schedule3Values as gi, computeAlbertaSchedule16 as gn, albertaBalanceUnpaid as gr, amortizationAddBack as gt, FOREIGN_TAX_CREDIT_GROSS_UP as h, computeSchedule3 as hi, assistanceFrom as hn, At1TaxPayableMismatchError as hr, Schedule1NotFileableError as ht, SMALL_MANUFACTURER_INCOME_THRESHOLD as i, schedule9Values as ii, AT1_DONATION_GAIN_RATE as in, RsiLineItemError as ir, computeForeignExploration as it, runConformance as j, schedule20Values as ji, leaseholdPeriods as jn, computeIegBaseAmount as jr, PROVINCE_RATES_2024 as jt, foldT2Lines as k, schedule18Values as ki, computeClass141AdditionalAllowance as kn, IEG_2024 as kr, EIFEL_EFFECTIVE_FROM as kt, EIFEL_FIRST_YEAR_START as l, computeAlbertaSchedule6 as li, SECTION_34_2_GROSS_UP as ln, renderRsiHeader as lr, computeSchedule5 as lt, ratioOfPermissibleExpenses as m, schedule4Values as mi, computeAlbertaSchedule17 as mn, At1MandatoryFieldMissingError as mr, computeSchedule2 as mt, MP_GROSS_REVENUE_THRESHOLD as n, computeAlbertaSchedule9 as ni, computeLimitedPartnershipLossRow as nn, RSI_NEGATIVE_PREFIX as nr, computeCumulativeForeignResource as nt, computeMpDeduction as o, schedule8Values as oi, computeDonationMaximum as on, formatRsiDate as or, computeSpecifiedForeignExploration as ot, computeEifelLimitation as p, computeSchedule4 as pi, AT1_RESERVE_TOTAL_LINES as pn, At1CriticalFieldMissingError as pr, computePart4Rdtoh as pt, computeItcRecapture as q, resolveRates as qi, reconcileAlbertaNetIncome as qn, computeFedeRegular as qr, computeSBD as qt, MP_RATES_2024 as r, computeSchedule9MaximumExpenditureLimit as ri, computeLimitedPartnershipLosses as rn, RSI_WORD_GAP as rr, computeDepletion as rt, computePart2MPProfits as s, computeAlbertaSchedule7 as si, computeSchedule20 as sn, formatRsiText as sr, computeSchedule6 as st, MP_EXCLUDED_ACTIVITIES as t, allocateSchedule9ExpenditureLimit as ti, computeLossContinuity as tn, RSI_DELIMITER as tr, computeCogpe as tt, EIFEL_STANDARD_RATIO as u, schedule6Values as ui, computeAlbertaSchedule18 as un, renderRsiLineItem as ur, computeSchedule4Losses as ut, renderT2DraftReturn as v, computeAllocationFactor as vi, UnsupportedCcaClassError as vn, assertAt1TaxPayableReconciles as vr, ccaDeduction as vt, computeQuebecTax as w, schedule12LossDeductions as wi, CLASS_14_1_TRANSITIONAL_RATE as wn, computeAlbertaReturn as wr, recaptureAddBack as wt, co17Engine as x, AT1_SCHEDULES_WITH_BUILDERS as xi, computeSchedule8 as xn, at1YesNo as xr, findSchedule1LineDefects as xt, t2Engine as y, computeAt4970 as yi, computeCcaClass as yn, assertCriticalFields as yr, computeSchedule1 as yt, LRIP_INVESTMENT_INCOME_FACTOR as z, computeDayWeightedGeneralTax as zi, albertaCcaScheduleAdjustments as zn, computeCdeSuccessor as zr, dividendsDeductibleS112 as zt };