@classytic/ca-tax 0.0.14 → 0.0.17

package/dist/index3.d.mts

@@ -742,6 +742,53 @@ interface Class141AdditionalAllowanceResult {
   issues: string[];
 }
 declare function computeClass141AdditionalAllowance(input: Class141AdditionalAllowanceInput): Class141AdditionalAllowanceResult;
+/**
+ * s.13(39): on a disposition of class 14.1 property that was eligible capital
+ * property (ECP) before 1 January 2017, the taxpayer is deemed to have
+ * acquired additional class 14.1 property with a capital cost equal to the
+ * LEAST of three amounts: 1/4 of the proceeds of disposition, 1/4 of the
+ * capital cost of the property disposed of, and (per the explanatory notes to
+ * the enacting bill) a third amount tied to the property's own pre-2017
+ * CEC-sourced history. Old CEC only pulled 75% of an expenditure into the
+ * pool (and correspondingly only 75% of a disposition receipt reduced it,
+ * with the other 25% capital-gain-like) — without this addback, the switch to
+ * class 14.1's 100% inclusion would create MORE recapture on legacy goodwill
+ * than the old regime ever intended.
+ *
+ * The FIRST TWO limbs are corroborated by two independent primary/near-primary
+ * sources (Finance Canada's own explanatory notes to the enacting bill, cross-
+ * checked against a summary of the statute). The THIRD limb's exact wording
+ * could not be confirmed against the Act's own text (the retrieval tooling
+ * available here truncates before s.13(39) — see this repo's
+ * `research/findings/federal/CCA-straight-line-classes.md`), so — same
+ * fail-closed convention as `computeClass141AdditionalAllowance` just above —
+ * this function bounds the addback by a caller-supplied REMAINING transitional
+ * balance instead of guessing at the statute's own third limb. A missing
+ * balance behaves as zero, never as unlimited.
+ *
+ * The RESULT is a deemed capital-cost addition — the caller adds it to the
+ * class 14.1 row's `netAdjustments` (or applies it directly against a
+ * recapture already computed by `computeCcaClass`) for the SAME year as the
+ * disposition; it is not itself a CCA claim.
+ */
+declare const CLASS_14_1_RECAPTURE_REDUCTION_RATE = 0.25;
+interface Class141RecaptureReductionInput {
+  /** Proceeds of disposition of the class 14.1 property that was ECP before 2017. */
+  proceeds: number;
+  /** Capital cost of that property. */
+  capitalCost: number;
+  /**
+   * The pre-2017 CEC-sourced transitional balance still available to offset
+   * recapture (fail-closed: omitted or 0 → no reduction at all). Track it down
+   * alongside `transitionalBalanceAt2017` used by the additional-allowance
+   * rule above — both draw on the same pre-2017 history, but this reduction
+   * does not itself consume that balance (it isn't a claim), so a caller
+   * tracking one shared pool across both rules must reduce it by whichever
+   * rule's own remaining-balance output is smaller for that year.
+   */
+  transitionalBalanceRemaining?: number;
+}
+declare function computeClass141RecaptureReduction(input: Class141RecaptureReductionInput): number;
 //#endregion
 //#region src/t2/schedules/schedule8.d.ts
 interface CcaClassInput {
@@ -1640,6 +1687,86 @@ interface LimitedPartnershipLossesResult {
 }
 declare function computeLimitedPartnershipLosses(rows: readonly LimitedPartnershipLossRow[]): LimitedPartnershipLossesResult;
 //#endregion
+//#region src/t2/at1/schedules/schedule21-rife.d.ts
+/**
+ * AT1 Schedule 21, page 5 — Continuity of Restricted Interest and Financing
+ * Expenses (RIFE), lines 200-250 and 310-350.
+ *
+ * `schedule21-year-of-origin.ts`'s own doc comment documents that this
+ * section is not part of the NetFile transmission schema (no `021200`
+ * through `021350` field exists anywhere in the spec) — that is still true,
+ * and this module does not emit anything into `schedule21Values`. What
+ * changed: line 240 ("RIFE deducted for the tax year") is printed with its
+ * own instruction — "Enter amount on line 130 of the Schedule 12" — and AT1
+ * Schedule 12 line 130 ("Restricted interest and financing expenses") IS a
+ * real filed line (`schedule12.ts`'s own note: "If Schedule 21 exists,
+ * Alberta = 021240; otherwise Alberta = federal"). So this schedule's own
+ * detail stays paper/UI-only, while this module's `deducted` output is a
+ * genuine input to Schedule 12's reconciliation.
+ *
+ * Two blocks, read top to bottom exactly as printed:
+ *
+ *   Block 1 — the RIFE balance itself:
+ *     250 (closing) = 200 (opening) + 210 (wind-up transfer)
+ *                      − 220 (acquisition-of-control adjustment)
+ *                      + 230 (current-year RIFE) − 240 (deducted)
+ *
+ *   Block 2 — the cap line 240 must not exceed:
+ *     310 = 200 + 210 − 220
+ *     340 = 320 (excess capacity) + 330 (received capacity)
+ *     350 = the LESSER of 310 and 340 — this is line 240's ceiling
+ *
+ * Lines 230/320/330 are themselves sourced from other forms this engine does
+ * not yet compute — 230 from T2 Schedule 4 line 710 (Schedule 4's own RIFE
+ * pool is input-only in this engine — see `schedule4.ts`'s Part 8 doc
+ * comment), 320/330 from T2 Schedule 130 lines 129/130 (the federal EIFEL
+ * limitation module, `eifel-limitation.ts`, explicitly does not compute
+ * Parts 2G/2H/2I — see that module's own doc comment). All three stay plain
+ * preparer entries here until that federal work lands; once it does, they
+ * become carried-in rather than typed.
+ *
+ * Whole dollars, pure.
+ */
+interface RifeContinuityInput {
+  /** 200 — RIFE at the end of the previous tax year. */
+  openingBalance?: number;
+  /** 210 — transferred on an amalgamation or wind-up of a subsidiary. */
+  transferredOnWindUp?: number;
+  /** 220 — deducted: adjustment for an acquisition of control. */
+  acquisitionOfControlAdjustment?: number;
+  /** 230 — current-year RIFE under ITA subsection 111(8) (T2 Schedule 4 line 710). */
+  currentYearRife?: number;
+  /** 320 — corporation's excess capacity for the year (T2 Schedule 130 line 129). */
+  excessCapacity?: number;
+  /** 330 — total received capacity for the year (T2 Schedule 130 line 130). */
+  receivedCapacity?: number;
+  /**
+   * 240 — RIFE deducted for the tax year, discretionary. Must not exceed 350;
+   * omit to claim the maximum available (350) automatically.
+   */
+  deductedClaim?: number;
+}
+interface RifeContinuityResult {
+  openingBalance: number;
+  transferredOnWindUp: number;
+  acquisitionOfControlAdjustment: number;
+  currentYearRife: number;
+  /** 310 — RIFE from previous tax years: 200 + 210 − 220. */
+  rifeFromPreviousYears: number;
+  excessCapacity: number;
+  receivedCapacity: number;
+  /** 340 — 320 + 330. */
+  totalCapacity: number;
+  /** 350 — the lesser of 310 and 340; line 240's ceiling. */
+  maxDeductible: number;
+  /** 240 — the lesser of the requested claim and 350. */
+  deducted: number;
+  /** 250 — 200 + 210 − 220 + 230 − 240. */
+  closingBalance: number;
+  issues: string[];
+}
+declare function computeRifeContinuity(input?: RifeContinuityInput): RifeContinuityResult;
+//#endregion
 //#region src/t2/at1/schedules/schedule21-year-of-origin.d.ts
 /**
  * AT1 Schedule 21 — Analysis of Losses by Year of Origin.
@@ -1670,11 +1797,12 @@ declare function computeLimitedPartnershipLosses(rows: readonly LimitedPartnersh
  *
  * `Continuity of Restricted Interest and Financing Expenses` (RIFE, page 5
  * of the same PDF, lines 200-250/310-350) is the live form's NINTH section
- * and is deliberately NOT modelled here: an exhaustive search of the entire
- * NetFile transmission spec (§3.2.3.1 through the schedule index) turns up
- * no `021200`-`021350` field anywhere — it is not part of the electronic
- * filing schema this engine targets, only the paper form. Flagged, not
- * silently dropped.
+ * and is deliberately NOT modelled HERE — it lives in its own
+ * `schedule21-rife.ts` instead, same as limited partnership losses got its
+ * own file. That module's doc comment covers why RIFE's own lines still
+ * never appear on the wire (an exhaustive search of the entire NetFile
+ * transmission spec turns up no `021200`-`021350` field anywhere) even
+ * though its final figure now feeds a real filed line elsewhere.
  *
  * Whole dollars, pure.
  */
@@ -2289,11 +2417,6 @@ interface At1ScheduleData {
   scheduleId: string;
   values: At1ScheduleValue[];
 }
-/**
- * Schedules the engine computes but cannot yet file, because their line numbers
- * have not been transcribed from the specification. Named so the difference
- * between "no data" and "not implemented" is visible rather than silent.
- */
 /**
  * Schedules this module can put into a filing payload. Exported so callers and
  * tests share one source of truth — a hard-coded copy in a test drifts the moment
@@ -2301,16 +2424,18 @@ interface At1ScheduleData {
  */
 declare const AT1_SCHEDULES_WITH_BUILDERS: readonly string[];
 /**
- * Schedules the engine computes but cannot yet file.
+ * Schedules the engine computes but cannot yet file — currently empty.
  *
- * **014** (cumulative eligible capital) is here for a different reason from the
- * rest: eligible capital property was repealed on 1 January 2017 and a certified
- * preparer does not offer the schedule for a current year at all, so its field
- * numbers cannot be verified the way every other schedule's were. It applies only
- * to the 2016/2017 straddling year.
+ * Its one member, Schedule 14 (cumulative eligible capital), was removed
+ * entirely rather than left here: it had no server wiring and no UI to begin
+ * with, and applies only to a corporation whose tax year straddles
+ * 2016-12-31 (eligible capital property's repeal date) — see
+ * `research/findings/alberta/AT1-schedule14-cec.md`.
  *
- * Every other schedule has been verified line by line against the live certified
- * form.
+ * Every implemented schedule has been verified line by line against the live
+ * certified form. Kept as a named, tested concept (not deleted outright)
+ * since a future schedule may legitimately land here again before its
+ * builder does.
  */
 declare const AT1_SCHEDULES_WITHOUT_BUILDERS: readonly string[];
 /** `SSSFFFOOO` — schedule id, field id, occurrence. Occurrence is 1-based. */
@@ -2443,10 +2568,36 @@ interface Schedule12FilingInput {
     alberta: number;
     federal: number;
   };
+  /** 012022 / 012023 — depletion (AT1 Sch 15 EDA + CMEDB claims). */
+  depletion?: {
+    alberta: number;
+    federal: number;
+  };
+  /** 012026 / 012027 — Canadian exploration expenses. */
+  cee?: {
+    alberta: number;
+    federal: number;
+  };
+  /** 012028 / 012029 — Canadian development expenses. */
+  cde?: {
+    alberta: number;
+    federal: number;
+  };
+  /** 012030 / 012031 — foreign exploration and development expenses. */
+  foreignExploration?: {
+    alberta: number;
+    federal: number;
+  };
+  /** 012032 / 012033 — Canadian oil and gas property expenses. */
+  cogpe?: {
+    alberta: number;
+    federal: number;
+  };
   /**
    * Area B — losses of preceding taxation years, deducted in arriving at Alberta
-   * taxable income. Same federal/Alberta pairing and the same
-   * omit-when-they-agree rule.
+   * taxable income. Same federal/Alberta pairing as Area A, but NOT the same
+   * omission rule — see this file's `schedule12Values` for why Area B always
+   * transmits both sides.
    *
    * Build these with `schedule12LossDeductions` rather than by hand: the capital
    * one is NOT the raw amount applied.
@@ -2468,6 +2619,51 @@ interface Schedule12FilingInput {
       alberta: number;
       federal: number;
     };
+    /**
+     * 012072 / 012073 — limited partnership losses of preceding years.
+     * Alberta = Schedule 21's own `totalApplied` (Σ line 139) when that
+     * schedule's limited-partnership table has rows; otherwise federal's own
+     * figure, per the spec: "if form 021 exists, must equal [the sum of]
+     * 021139; otherwise must equal fed 200335."
+     */
+    limitedPartnership?: {
+      alberta: number;
+      federal: number;
+    };
+  };
+  /**
+   * Area B, the donations deduction — same "always transmit both sides"
+   * mandatory-disclosure shape as `lossDeductions` above (spec marks 056-059
+   * `M`, not `X` like Area A's conditional pairs), verified against the
+   * rendered `AT1SCH12-income-loss-reconciliation-TRA11732.pdf` page 2, not
+   * the raw text extraction (which garbles this exact area — see the
+   * capital-gains/central-credit-union block a few lines below it, which
+   * this type deliberately does NOT model: reading the rendered page showed
+   * both its Alberta (074) and federal (075) columns source from the SAME
+   * federal T2 line 340, so it can never diverge and was never a real
+   * candidate for a reconciling pair in the first place).
+   */
+  donations?: {
+    /** 012056 / 012057 — charitable donations claimed this year. */charitable?: {
+      alberta: number;
+      federal: number;
+    }; /** 012058 / 012059 — gifts to Canada/a province, cultural and ecological gifts claimed this year. */
+    gifts?: {
+      alberta: number;
+      federal: number;
+    };
+  };
+  /**
+   * 012130 / 012131 — restricted interest and financing expenses (the EIFEL
+   * denial, ITA s.18.2). Same always-both-sides mandatory disclosure as
+   * `lossDeductions`/`donations` above, per the spec: "if Schedule 21
+   * exists, Alberta = 021240; otherwise Alberta = federal." Federal stays 0
+   * until the federal EIFEL limitation engine computes the s.111(1)(a.1)
+   * deduction (T2 line 336) — not yet wired into `computeFederalT2`.
+   */
+  restrictedInterestAndFinancing?: {
+    alberta: number;
+    federal: number;
   };
 }
 /**
@@ -2546,16 +2742,24 @@ interface Schedule21FilingInput {
    * schedule object — the payload has one `021` block, not two.
    */
   limitedPartnershipLosses?: LimitedPartnershipLossesResult;
+  /**
+   * The NINTH section (page 5) — Continuity of Restricted Interest and
+   * Financing Expenses. NOT part of the NetFile schema (see
+   * `schedule21-rife.ts`'s own doc comment) — `schedule21Values` below does
+   * not emit anything for it. Kept here only so `scheduleTwelve`'s Alberta
+   * line 130 reconciliation (`AT1SCH12` line 130, "Restricted interest and
+   * financing expenses") can read `.deducted`.
+   */
+  rife?: RifeContinuityResult;
   /** The SEVENTH section — analysis of non-capital losses by year of origin (151-169), 21 occurrences. */
   nonCapitalByYearOfOrigin?: NonCapitalLossByYearOfOriginResult;
   /** The EIGHTH section — farm/restricted-farm/LPP by year of origin (181-187), 21 occurrences. */
   otherLossesByYearOfOrigin?: OtherLossByYearOfOriginResult;
 }
-declare function schedule21Values(input: Schedule21FilingInput): At1ScheduleData;
+declare function schedule21Values$1(input: Schedule21FilingInput): At1ScheduleData;
 /**
  * Field ids read off the live form:
  *
- *   001  associated with one or more CCPCs?      Y/N
  *   003  income from active businesses (T2 line 400 / Sch 12 line 106)
  *   005  deduct: royalty tax deduction (Sch 5 line 021)
  *   007  balance = 003 − 005, floored at nil
@@ -2566,6 +2770,14 @@ declare function schedule21Values(input: Schedule21FilingInput): At1ScheduleData
  * The royalty deduction lines are oil-and-gas and left to the caller; they are
  * omitted rather than zeroed, since an absent conditional line is not the same as
  * a nil one.
+ *
+ * There is NO field 001 here — "associated with one or more CCPCs?" is filed on
+ * the AT1 JACKET (`000001001`, `jacket.ts`'s `LINE_001`), not on this schedule.
+ * 4 real, accepted TRA Fall-2026 NetFile certification samples
+ * (`research/validation/tra-test-cases-fall-2026/`) confirm this schedule's own
+ * `<Schedule Number="001">` block starts at field 003 in every case; see
+ * `research/findings/alberta/AT1-jacket-line-001-extractor-boundary.md` for the
+ * full investigation.
  */
 /** One member of Area A's Agreement Among Associated Corporations (041/043/045). */
 interface Schedule1AgreementMember {
@@ -2578,8 +2790,6 @@ interface Schedule1AgreementMember {
 }
 interface Schedule1FilingInput {
   result: AlbertaSbdResult;
-  /** 001001 — associated with one or more CCPCs. */
-  isAssociated?: boolean;
   /** 001003 — active business income. */
   activeBusinessIncome?: number;
   /** 001009 — Alberta taxable income, adjusted. */
@@ -2589,7 +2799,7 @@ interface Schedule1FilingInput {
   /** Area A — 041/043/045, one occurrence per associated corp, claimant first. */
   agreementMembers?: Schedule1AgreementMember[];
 }
-declare function schedule1Values(input: Schedule1FilingInput): At1ScheduleData;
+declare function schedule1Values$1(input: Schedule1FilingInput): At1ScheduleData;
 /**
  * Area A, the general allocation formula (ITA Reg 402). Four inputs, all taken
  * from the federal Schedule 5:
@@ -2608,7 +2818,7 @@ interface Schedule2FilingInput {
   albertaRevenue?: number;
   totalRevenue?: number;
 }
-declare function schedule2Values(input: Schedule2FilingInput): At1ScheduleData;
+declare function schedule2Values$1(input: Schedule2FilingInput): At1ScheduleData;
 /**
  * Four loss types are modelled, each with its own column on the form:
  *
@@ -2943,13 +3153,13 @@ declare function computeSchedule3(input: Schedule3Input): Schedule3Result;
  * file rather than the shared filing module per the task instructions — other
  * agents are editing `at1-schedule-line-items.ts` concurrently.
  */
-interface At1ScheduleValueLike$6 {
+interface At1ScheduleValueLike$5 {
   lineItemId: string;
   value: string | number;
 }
-interface At1ScheduleDataLike$6 {
+interface At1ScheduleDataLike$5 {
   scheduleId: string;
-  values: At1ScheduleValueLike$6[];
+  values: At1ScheduleValueLike$5[];
 }
 /**
  * Field ids per the spec transcription above: 100-108 (ITC), 200-208 (CITC),
@@ -2959,7 +3169,7 @@ interface At1ScheduleDataLike$6 {
  * per-vintage figures this DOES compute (304/306/308/310) are filed on the
  * 300-series rollup, not re-emitted as an AAPITC occurrence table.
  */
-declare function schedule3Values(result: Schedule3Result): At1ScheduleDataLike$6;
+declare function schedule3Values(result: Schedule3Result): At1ScheduleDataLike$5;
 //#endregion
 //#region src/t2/at1/schedules/schedule4-foreign-investment-tax-credit.d.ts
 /**
@@ -3357,15 +3567,15 @@ declare function computeAlbertaSchedule5(input: AlbertaSchedule5Input): AlbertaS
  *   result; and 005200, which gates whether the successored sections are
  *   processed at all but is not itself a filed dollar/detail line.
  */
-interface At1ScheduleValueLike$5 {
+interface At1ScheduleValueLike$4 {
   lineItemId: string;
   value: string | number;
 }
-interface At1ScheduleDataLike$5 {
+interface At1ScheduleDataLike$4 {
   scheduleId: string;
-  values: At1ScheduleValueLike$5[];
+  values: At1ScheduleValueLike$4[];
 }
-declare function schedule5Values(result: AlbertaSchedule5Result): At1ScheduleDataLike$5;
+declare function schedule5Values(result: AlbertaSchedule5Result): At1ScheduleDataLike$4;
 //#endregion
 //#region src/t2/at1/schedules/schedule6-royalty-tax-credit.d.ts
 /**
@@ -3558,13 +3768,13 @@ interface AlbertaSchedule6Result {
  * shared filing module — other agents edit `at1-schedule-line-items.ts`
  * concurrently.
  */
-interface At1ScheduleValueLike$4 {
+interface At1ScheduleValueLike$3 {
   lineItemId: string;
   value: string | number;
 }
-interface At1ScheduleDataLike$4 {
+interface At1ScheduleDataLike$3 {
   scheduleId: string;
-  values: At1ScheduleValueLike$4[];
+  values: At1ScheduleValueLike$3[];
 }
 /**
  * Emits every field this module's own MAPPINGS transcription actually defines
@@ -3583,7 +3793,7 @@ interface At1ScheduleDataLike$4 {
  * `schedule3Values`'s `At1ScheduleDataLike` shape exactly: `{ scheduleId,
  * values }`.
  */
-declare function schedule6Values(result: AlbertaSchedule6Result): At1ScheduleDataLike$4;
+declare function schedule6Values(result: AlbertaSchedule6Result): At1ScheduleDataLike$3;
 declare function computeAlbertaSchedule6(input: AlbertaSchedule6Input): AlbertaSchedule6Result;
 //#endregion
 //#region src/t2/at1/schedules/schedule7-royalty-supplemental.d.ts
@@ -3802,13 +4012,13 @@ interface AlbertaSchedule7Result {
  * file rather than the shared filing module — other agents edit
  * `at1-schedule-line-items.ts` concurrently.
  */
-interface At1ScheduleValueLike$3 {
+interface At1ScheduleValueLike$2 {
   lineItemId: string;
   value: string | number;
 }
-interface At1ScheduleDataLike$3 {
+interface At1ScheduleDataLike$2 {
   scheduleId: string;
-  values: At1ScheduleValueLike$3[];
+  values: At1ScheduleValueLike$2[];
 }
 /**
  * Emits CPI (007003-029), the computed totals 007051 and 007061, and the two
@@ -3823,7 +4033,7 @@ interface At1ScheduleDataLike$3 {
  * "Schedule 7, line 061" and gives its formula in full, so it is filed here
  * under that citation rather than omitted for lack of a home row.
  */
-declare function schedule7Values(result: AlbertaSchedule7Result): At1ScheduleDataLike$3;
+declare function schedule7Values$1(result: AlbertaSchedule7Result): At1ScheduleDataLike$2;
 declare function computeAlbertaSchedule7(input: AlbertaSchedule7Input): AlbertaSchedule7Result;
 //#endregion
 //#region src/t2/at1/schedules/schedule8-political-contributions.d.ts
@@ -3954,7 +4164,7 @@ declare function computeSchedule8(input: Schedule8Input): Schedule8Result;
  * Does NOT emit jacket line 000074 (the actual tax credit) — that is a
  * jacket line, not a Schedule 8 line. Use `result.credit` for that.
  */
-declare function schedule8Values(result: Schedule8Result): At1ScheduleData;
+declare function schedule8Values$1(result: Schedule8Result): At1ScheduleData;
 //#endregion
 //#region src/t2/at1/schedules/schedule9-sred-tax-credit.d.ts
 /**
@@ -4213,13 +4423,13 @@ declare function allocateSchedule9ExpenditureLimit(daysInLongestYear: number, re
  * shared filing module per the task instructions — other agents are editing
  * `at1-schedule-line-items.ts` concurrently.
  */
-interface At1ScheduleValueLike$2 {
+interface At1ScheduleValueLike$1 {
   lineItemId: string;
   value: string | number;
 }
-interface At1ScheduleDataLike$2 {
+interface At1ScheduleDataLike$1 {
   scheduleId: string;
-  values: At1ScheduleValueLike$2[];
+  values: At1ScheduleValueLike$1[];
 }
 /**
  * The page-3 "Allocation of the Maximum Expenditure Limit" context that has no
@@ -4249,223 +4459,7 @@ interface Schedule9GroupFilingInput {
  * eligible expenditures for Alberta purposes" figure per the spec's own
  * cross-reference ("106 ... Value must equal 009031").
  */
-declare function schedule9Values(result: AlbertaSchedule9Result, group?: Schedule9GroupFilingInput): At1ScheduleDataLike$2;
-//#endregion
-//#region src/t2/at1/schedules/schedule11-manufacturing-processing.d.ts
-/**
- * Alberta AT1 Schedule 11 — Alberta Manufacturing and Processing Profits Deduction.
- *
- * ── This form is HISTORICAL: it stopped applying 2001-03-31 ────────────────
- *
- * The spec's own business rule for the form-required flag (line 011) says so
- * directly: *"If the corp's tax year beginning is prior to April 1, 2001 and
- * the corp derives at least 10% of its gross revenue for the year from
- * manufacturing or processing of goods for sale or lease, then form 011
- * should be completed. NOTE: The M&P Deduction is only applicable up to
- * March 31, 2001."* (TRA spec §3.2.3.12, lines 9135-9146). `computeSchedule11`
- * enforces both halves of that test — the tax-year date AND the 10%
- * gross-revenue ratio — and forces line 042 to nil whenever either fails,
- * regardless of what the capital/labour workings below would otherwise
- * produce.
- *
- * ── What this module does NOT compute ───────────────────────────────────
- *
- * The transcribed section (TRA spec §3.2.3.12, lines 9082-9397) stops at line
- * 042, "Alberta Manufacturing and Processing Profits" — an INCOME figure, not
- * a tax saving. No rate or deduction-dollar calculation appears in that
- * range, so none is invented here; `albertaManufacturingProcessingProfits` is
- * exactly line 042 as specified, nothing further.
- *
- * ADJUBI (line 001 / AMPPD), Cost of Capital (031) and Cost of Labour (037)
- * are the SAME figures federal Schedule 27 Part 2 computes — confirmed
- * against `packages/ca-tax/src/t2/forms/generated/schedule27.captions.ts`,
- * where line 130 is "Adjusted business income (ADJUBI)", line 140 is "Cost of
- * capital (C)" and line 160 is "Cost of labour (L)" (matching the AT1 spec's
- * "fed 027130" / "fed 027140" / "fed 027160" references exactly: `027` +
- * the three-digit federal line number). This codebase has no module that
- * COMPUTES those figures, though: `schedule27-mp.ts` starts from Part 2's
- * OUTPUT (`manufacturingAndProcessingProfits`, fed line 200 = CMPP), never
- * from ADJUBI or the capital/labour cost bases that produce it. Per the task
- * scope instruction, this module takes `federalAdjubi`, `costOfCapital` and
- * `costOfLabour` as plain numeric INPUTS the caller supplies from the
- * federal Schedule 27 Part 2 workings, rather than reimplementing Part 2.
- *
- * ── Line map (TRA spec §3.2.3.12) ───────────────────────────────────────
- *
- *   011001  AMPPD  ADJUBI for Alberta purposes                (line 9152-9165)
- *   011013         CCPC-only: aggregate investment income     (line 9167-9179)
- *   011031         Cost of Capital (= fed 027140)              (line 9248-9256)
- *   011033         Alberta Cost of Manufacturing & Processing
- *                  Capital (≤ 011031)                          (line 9257-9273)
- *   011037         Cost of Labour (= fed 027160)                (line 9274-9282)
- *   011039         Alberta Cost of Manufacturing & Processing
- *                  Labour (≤ 011037)                            (line 9283-9294)
- *   011042  AMPP   Alberta Manufacturing and Processing Profits (line 9295-9390)
- *
- * ── Line 001 (AMPPD): a discrepancy in the source document ─────────────────
- *
- * The line CAPTION reads *"If the ADJUBI is calculated differently for
- * Alberta purposes, then enter the amount from Schedule 12, line 116"*, but
- * the BUSINESS RULE beside it gives a different, fully-specified formula:
- * *"value = 012112 + 012114. If negative, default = 0. Otherwise, if form 012
- * does not exist, set value = fed 027130."* There is no Schedule 12 line 116
- * anywhere else in this spec. This module follows the business rule's stated
- * arithmetic (012112 + 012114) rather than the caption's single, unverifiable
- * line reference, because a formula that is actually computable beats a
- * citation that cannot be checked. Flagged here rather than silently resolved
- * either way, per the task's instruction not to guess at spec ambiguity.
- *
- * ── Line 042: the four-case formula collapses to two `min`s ────────────────
- *
- * The spec states line 042 as four cases keyed by whether 011031 < 011033 ×
- * 100/85 and whether 011037 < 011039 × 100/75. Each case selects, per
- * dimension, either the RAW cost (031 or 037) or the grossed-up ALBERTA
- * portion (033 × 100/85 or 039 × 100/75) — precisely a `Math.min`, matching
- * the shape federal Schedule 27 lines 150/170 already use for the analogous
- * "cost of manufacturing and processing capital/labour" figures:
- *
- *   042 = 001 × [min(033×100/85, 031) + min(039×100/75, 037)] / (031 + 037)
- *
- * Verified against all four spec cases: whichever side of "031 < 033×100/85"
- * holds, `min(033×100/85, 031)` reduces to exactly the value that case's
- * formula uses (031 itself, or the grossed-up 033), and likewise for the
- * labour term — so the single expression above reproduces all four cases
- * without branching on them explicitly.
- *
- * ── Small manufacturing corporations: out of scope by the spec itself ──────
- *
- * The AMPP business rule (line 9180-9184) says lines 011031-011042 "must be
- * completed" for a corp OTHER than a small manufacturing corp, and "must not
- * exist" otherwise — but gives no alternative formula for a small
- * manufacturer's line 042 anywhere in the transcribed range (the "AT1 Guide"
- * it defers to is a separate document not sourced here). `computeSchedule11`
- * does not guess one: pass `smallManufacturerAmpp` directly when
- * `isSmallManufacturingCorp` is true, or an issue is raised and line 042
- * reports nil.
- *
- * Whole dollars, pure.
- */
-interface Schedule11Input {
-  /**
-   * The corporation's tax year START date, ISO `YYYY-MM-DD`. The deduction
-   * applies only where this is before 2001-04-01 (TRA-spec lines 9135-9146).
-   */
-  taxYearStart: string;
-  /**
-   * Gross revenue from manufacturing or processing of goods for sale or
-   * lease, for the 10% test (TRA-spec lines 9138-9142).
-   */
-  manufacturingGrossRevenue?: number;
-  /** Total gross revenue for the year, for the 10% test. */
-  totalGrossRevenue?: number;
-  /**
-   * Whether the corp qualifies as a "small manufacturing corp" per the AT1
-   * Guide criteria (business rule beside line "AMPP", 9180-9184). Gates
-   * whether 011031-011042 apply at all.
-   */
-  isSmallManufacturingCorp?: boolean;
-  /**
-   * 011042 supplied directly for a small manufacturing corp. The transcribed
-   * spec range states only that 011031-011042 "must not exist" in this case
-   * — it does not give the alternative formula, so none is derived here.
-   */
-  smallManufacturerAmpp?: number;
-  /** 027130 — federal Schedule 27 ADJUBI. Used unless the Alberta figure differs. */
-  federalAdjubi?: number;
-  /**
-   * When the corp elects to calculate ADJUBI differently for Alberta
-   * purposes (Schedule 12 exists): the two Schedule 12 lines the AT1
-   * business rule sums, 012112 + 012114. Supplying this OVERRIDES
-   * `federalAdjubi` for line 011001 — presence of this field IS the "chooses
-   * to calculate ADJUBI differently, and form 012 exists" signal.
-   */
-  albertaAdjubiFromSchedule12?: {
-    line112: number;
-    line114: number;
-  };
-  /**
-   * 000029 = 1 or 2 — Canadian-controlled private corporation, gating line
-   * 011013 (CCPC-only aggregate investment income). This figure is a
-   * disclosure item: the transcribed spec range (9082-9397) does not use it
-   * anywhere in the line 042 formula.
-   */
-  isCcpc?: boolean;
-  /** Whether an Alberta Schedule 12 exists for this return. */
-  schedule12Exists?: boolean;
-  /** Alberta-specific aggregate investment income, used when Schedule 12 exists. */
-  albertaAggregateInvestmentIncome?: number;
-  /** 200440 — federal aggregate investment income, used when Schedule 12 does not exist. */
-  federalAggregateInvestmentIncome?: number;
-  /** 011031 — Cost of Capital. Must equal fed 027140 for a non-small-manufacturer. */
-  costOfCapital?: number;
-  /** 011033 — the Alberta portion of Cost of Capital. Clamped to ≤ costOfCapital. */
-  albertaCostOfCapital?: number;
-  /** 011037 — Cost of Labour. Must equal fed 027160 for a non-small-manufacturer. */
-  costOfLabour?: number;
-  /** 011039 — the Alberta portion of Cost of Labour. Clamped to ≤ costOfLabour. */
-  albertaCostOfLabour?: number;
-}
-interface Schedule11Result {
-  /** Whether the deduction applies this year at all (date test AND 10% gross-revenue test). */
-  eligible: boolean;
-  isSmallManufacturingCorp: boolean;
-  /** 011001 (AMPPD) — resolved ADJUBI base for the line 042 formula. */
-  albertaAdjubi: number;
-  /** 011013 — CCPC aggregate investment income. Undefined when the corp is not a CCPC. */
-  aggregateInvestmentIncome?: number;
-  /** 011031. */
-  costOfCapital: number;
-  /** 011033. */
-  albertaCostOfCapital: number;
-  /** 011037. */
-  costOfLabour: number;
-  /** 011039. */
-  albertaCostOfLabour: number;
-  /** 011042 — Alberta Manufacturing and Processing Profits. Nil unless `eligible`. */
-  albertaManufacturingProcessingProfits: number;
-  /** Manufacturing gross revenue ÷ total gross revenue, when both figures were given. */
-  grossRevenueRatio?: number;
-  issues: string[];
-}
-declare function computeSchedule11(input: Schedule11Input): Schedule11Result;
-/**
- * `scheduleNNValues` for Schedule 11, following the `at1-schedule-line-items.ts`
- * builder pattern (see `schedule20Values`, `schedule16Values`). Kept in THIS
- * file rather than the shared filing module per the task instructions — other
- * agents are editing `at1-schedule-line-items.ts` concurrently.
- */
-interface At1ScheduleValueLike$1 {
-  lineItemId: string;
-  value: string | number;
-}
-interface At1ScheduleDataLike$1 {
-  scheduleId: string;
-  values: At1ScheduleValueLike$1[];
-}
-/**
- * Field ids per the spec transcription above: 001 (AMPPD/ADJUBI), 013 (CCPC
- * aggregate investment income), 031/033/037/039 (cost of capital/labour, both
- * jurisdictions) and 042 (Alberta M&P Profits).
- *
- * Line 042 is ALWAYS emitted, including when the historical-eligibility gate
- * (pre-2001-04-01 tax year AND the 10% gross-revenue test) has forced it to
- * nil — an ineligible year still has a line 011042 on the form, and it reads
- * nil, so this files nil rather than omitting the line entirely. The REASON
- * it is nil (a `Schedule 11: … applies only where the tax year begins before
- * 2001-04-01 …` / `… below the 10% threshold …` entry) lives on
- * `result.issues`, which this builder does not carry onto the wire itself —
- * the caller already has `result` (this function's own input) and so already
- * has `result.issues` sitting beside whatever this returns; duplicating it
- * onto `At1ScheduleDataLike`, which has no field for prose, would only be
- * losing information conversion by not adding any.
- *
- * Line 013 (CCPC aggregate investment income) is the one line legitimately
- * OMITTED rather than filed as nil: it is undefined, not zero, for a non-CCPC
- * corporation — the spec's own business rule gates it on `000029 = 1 or 2`,
- * so a non-CCPC has no box to fill here at all, unlike line 042's "nil is a
- * real answer" case above.
- */
-declare function schedule11Values(result: Schedule11Result): At1ScheduleDataLike$1;
+declare function schedule9Values(result: AlbertaSchedule9Result, group?: Schedule9GroupFilingInput): At1ScheduleDataLike$1;
 //#endregion
 //#region src/t2/at1/schedules/schedule15-resource-related-deductions.d.ts
 /**
@@ -5468,8 +5462,7 @@ interface AlbertaReturnInput {
       result: AlbertaSchedule9Result;
       group?: Schedule9GroupFilingInput;
     };
-    lossCarryback?: Schedule10FilingInput; /** Alberta manufacturing and processing profits deduction — historical, pre-2001-04-01 only (Sch 11). */
-    manufacturingProcessing?: Schedule11Result;
+    lossCarryback?: Schedule10FilingInput;
     reconciliation?: Schedule12FilingInput;
     cca?: AlbertaSchedule13Result; /** Alberta resource related deductions — eight expense-pool continuities (Sch 15). */
     resourceDeductions?: AlbertaSchedule15Result;
@@ -5655,6 +5648,18 @@ interface At1TransmitterInfo {
   amendmentDescription?: string;
 }
 interface At1FilingData {
+  /**
+   * 000001001 — associated with one or more Canadian-controlled private
+   * corporations? Confirmed against 4 real, accepted TRA Fall-2026 NetFile
+   * certification samples (`research/validation/tra-test-cases-fall-2026/`),
+   * every one of which files this as the FIRST value under
+   * `<Schedule Number="000">`, ahead of 000005001 — not documented as a
+   * numbered row in the spec's own tabular MAPPINGS (it appears only in the
+   * section's prose filing-exemption preamble), which is why the generated
+   * `jacket.captions.ts` cannot discover it. Genuinely mandatory, no safe
+   * default — "No" is `2`, not absence.
+   */
+  associatedWithCcpcs?: boolean;
   softwareCertCode: string;
   legalName: string;
   address: {
@@ -5719,10 +5724,6 @@ interface At1FilingData {
     position: string;
   };
   transmitter: At1TransmitterInfo;
-  /** 000003001 — income from active business carried on in Canada (federal). */
-  activeBusinessIncome?: number;
-  /** 000009001 — federal taxable income, less foreign tax credit adjustments. */
-  federalTaxableIncome?: number;
   /** 000047001 — gross revenue, per the financial statements. */
   grossRevenue?: number;
   /** 000048001 — total assets. Must equal federal GIFI 2599. */
@@ -5741,8 +5742,6 @@ interface At1FilingData {
   certificationTelephone?: string;
   /** 000105001 — the CIT authorized email address. */
   authorizedEmail?: string;
-  /** 000001001 — associated with one or more CCPCs? */
-  associatedWithCcpcs?: boolean;
   /** 000031001 — wind-up of a subsidiary under ITA s.88 during the year? */
   windUpOfSubsidiary?: boolean;
   /** 000032001 — first year of filing after an amalgamation? */
@@ -5826,6 +5825,12 @@ declare class At1MandatoryFieldMissingError extends Error {
 declare function assertAt1MandatoryComplete(d: At1FilingData): void;
 /** Refuse to render when any critical mandatory field is absent. */
 declare function assertCriticalFields(d: At1FilingData): void;
+type Fmt = 'text' | 'date' | 'amount' | 'factor';
+interface LineItem<T> {
+  id: string;
+  get: (d: T) => string | number | Date | undefined;
+  fmt: Fmt;
+}
 /** XML text escaping (ISO-8859-1 payload; escape the five markup-significant chars). */
 declare function xmlEscape(s: string): string;
 /**
@@ -5932,7 +5937,7 @@ declare class RsiLineItemError extends Error {
   constructor(message: string);
 }
 /**
- * Render one line item: `##` + nine digits + five spaces + value.
+ * Render one line item: `##` + nine characters + five spaces + value.
  *
  * §3.2.1.5 — *"For a Line Item to be considered complete and therefore allowed to
  * be output to the AT1 RSI, it must contain both a Line Item ID and a Value"*. An
@@ -5969,6 +5974,37 @@ declare function renderAt1Rsi(header: Omit<RsiHeaderInput, 'pageNumber' | 'total
   totalPages?: number;
 }): string;
 //#endregion
+//#region src/t2/at1/filing/at1-rsi-adapter.d.ts
+/** Convert one declarative line-item table (jacket or EDI) into RSI line items. */
+declare function toRsiLineItems<T>(data: T, items: ReadonlyArray<LineItem<T>>): RsiLineItem[];
+/** Convert an already-assembled supporting-schedule payload (Net File shape) to RSI shape. */
+declare function toRsiSchedule(schedule: At1ScheduleData): RsiScheduleInput;
+/** The AT1 jacket (schedule `000`) and the EDI transmitter block (schedule `EDI`), RSI-formatted. */
+declare function toRsiJacketSchedules(data: At1FilingData): RsiScheduleInput[];
+/** The RSI header identity fields (everything but pagination) from the same filing data Net File uses. */
+declare function toRsiHeader(data: At1FilingData): {
+  corporateAccountNumber: string;
+  taxYearEnd: Date;
+  legalName: string;
+};
+//#endregion
+//#region src/t2/at1/filing/at1-transmitter-validation.d.ts
+/** One rule TRA would have failed, and the code it would have failed with. */
+interface At1TransmitterDefect {
+  /** The `At1TransmitterInfo` path — `contact.phone`, `address.postalCode`. */
+  field: string;
+  /** TRA's own error code for this rule. */
+  traCode: string;
+  message: string;
+}
+declare function validateAt1Transmitter(info: At1TransmitterInfo): At1TransmitterDefect[];
+declare class At1TransmitterInvalidError extends Error {
+  readonly defects: At1TransmitterDefect[];
+  constructor(defects: At1TransmitterDefect[]);
+}
+/** Throw unless every filer-detail rule TRA applies is satisfied. */
+declare function assertAt1TransmitterValid(info: At1TransmitterInfo): void;
+//#endregion
 //#region src/t2/at1/schedules/schedule12-reconciliation.d.ts
 /**
  * AT1 Schedule 12 — Alberta Income/Loss Reconciliation.
@@ -6102,6 +6138,17 @@ declare function albertaDispositionAdjustments(alberta: {
  * deduction lowers Alberta income, so it is a DEDUCTION.
  */
 declare function albertaReserveDifference(albertaNetEffect: number, federalNetEffect: number): Schedule12Adjustment;
+/**
+ * A resource-deduction pool (AT1 Schedule 15 vs federal Schedule 12) as a
+ * Schedule 12 adjustment — same direction convention as CCA/reserves above:
+ * a LARGER Alberta claim is a DEDUCTION (Alberta income lower), a smaller
+ * one is an ADDITION. Shared across the five reconciling pairs Schedule 12
+ * lines 022/023 (Depletion), 026/027 (CEE), 028/029 (CDE), 030/031
+ * (Foreign exploration/development), 032/033 (COGPE) all follow — the
+ * labels/refs differ per pool, everything else is identical, so this one
+ * function replaces five near-duplicate hand-written diffs.
+ */
+declare function albertaResourceDeductionDifference(label: string, ref: string, albertaClaim: number, federalClaim: number): Schedule12Adjustment;
 /** Reconcile from a list of directional adjustments (zero/'none' ones are dropped). */
 declare function reconcileAlbertaNetIncome(federalNetIncomeForTax: number, adjustments: readonly Schedule12Adjustment[]): Schedule12Result;
 /**
@@ -6111,156 +6158,6 @@ declare function reconcileAlbertaNetIncome(federalNetIncomeForTax: number, adjus
  */
 declare function albertaCurrentYearLoss(result: Schedule12Result): number;
 //#endregion
-//#region src/t2/at1/schedules/schedule14-cec.d.ts
-/**
- * Alberta AT1 Schedule 14 — Cumulative Eligible Capital Deduction.
- *
- * **Read this before using it.** Eligible capital property was REPEALED on
- * 1 January 2017 and replaced by CCA class 14.1. The TRA keeps Schedule 14 only
- * for tax years that **end on or after 1 January 2017 and include 31 December
- * 2016** — the straddling year — for which the Schedule 14 Supplemental Worksheet
- * must also be filed, separately from the Net File payload. For any wholly
- * post-2016 tax year, class 14.1 on Schedule 8 / AT1 Schedule 13 replaces this
- * schedule entirely and it must not be filed.
- *
- * It is implemented because prior-year returns and amendments are in scope, not
- * because a current-year filing needs it. `appliesToTaxYear` states the rule.
- *
- * Same reconciliation shape as the other Alberta schedules: every figure defaults
- * to the corresponding federal one (T2 Schedule 10, lines 010nnn), and the form is
- * forbidden when the return declares no Alberta/federal divergence and required
- * when the opening balance or the claim (014024 / 014040) differs from federal.
- *
- * Line map (TRA spec §3.2.3.15) and the specified arithmetic:
- *
- *   014002  CEC balance at the end of the preceding year        ← fed 010220
- *   014004  cost of eligible capital property acquired          ← fed 010222
- *   014006  transferred on amalgamation or wind-up              ← fed 010224
- *   014008  other adjustments (additions side)                  ← fed 010226
- *   014011  non-taxable portion of a non-arm's-length
- *           transferor's gain, post-2002-12-20                  ← fed 010228 × ½
- *   014014  proceeds of sale, net of outlays                    ← fed 010242
- *   014016  gross s.80(7) forgiven-debt reduction               ← fed 010244
- *   014018  other adjustments (deductions side)                 ← fed 010246
- *   014023  CEC for property no longer owned after ceasing
- *           to carry on that business                           ← fed 010249
- *   014024  current year deduction
- *   014026  CEC closing balance
- *
- *   A = ((014004 + 014008) × ¾) − 014011      floored at 0
- *   B = 014002 + A + 014006
- *   C = (014014 + 014016 + 014018) × ¾
- *   D = B − C                                  floored at 0
- *
- *   014024 ≤ (D − 014023) × 7%,  never negative
- *   014026 = D − 014023 − 014024 when D is positive, otherwise nil
- *
- * The ¾ inclusion and the 7% declining rate are the old CEC regime's, not the
- * federal 75%-of-income donation limit and not a CCA rate — they only look
- * similar.
- *
- * When D is NEGATIVE the schedule's "Amount to be Included in Income Arising from
- * Disposition" section must be completed instead, and the deduction section must
- * not be; when D is non-negative that section must be left blank. Both directions
- * are reported so a filer cannot complete the wrong half.
- *
- * Whole dollars, pure.
- */
-/** The ¾ inclusion rate of the repealed cumulative eligible capital regime. */
-declare const CEC_INCLUSION_RATE = 0.75;
-/** The 7% declining-balance rate of the repealed regime. */
-declare const CEC_DEDUCTION_RATE = 0.07;
-/**
- * Figures for the "Amount to be Included in Income Arising from Disposition"
- * section (014032-014048). Only completed when D is negative.
- */
-interface CecIncomeInclusionDetail {
-  /** 014032 — total CEC deductions claimed for years commencing before 1988-07-01. */
-  deductionsBeforeJuly1988?: number;
-  /** 014034 — negative CEC balances included in income before 1988-07-01 (positive). */
-  amountsIncludedBeforeJuly1988?: number;
-  /** 014042 — total CEC deductions for years beginning after 1988-06-30. */
-  deductionsAfterJune1988?: number;
-  /** 014044 — amounts that reduced CEC under ITA s.80(7), current and prior years. */
-  subsection807Reductions?: number;
-  /** 014047 — s.14(1)(b) income inclusions between 1988-06-30 and 2000-02-28. */
-  paragraph141bInclusions?: number;
-  /** 014048 — line 014056 from the preceding year's Schedule 14. */
-  priorYearLine056?: number;
-}
-interface AlbertaSchedule14Input {
-  /** 014002 — opening CEC balance. */
-  openingBalance?: number;
-  /** 014004 — cost of eligible capital property acquired in the year. */
-  acquisitions?: number;
-  /** 014006 — amount transferred on amalgamation or wind-up. */
-  transferredIn?: number;
-  /** 014008 — other adjustments on the additions side. */
-  otherAdditions?: number;
-  /** 014011 — non-taxable portion of a non-arm's-length transferor's gain. */
-  nonArmsLengthNonTaxablePortion?: number;
-  /** 014014 — proceeds of sale, net of outlays not otherwise deductible. */
-  proceedsOfSale?: number;
-  /** 014016 — gross reduction for a forgiven debt obligation, ITA s.80(7). */
-  forgivenDebtReduction?: number;
-  /** 014018 — other adjustments on the deductions side. */
-  otherDeductions?: number;
-  /** 014023 — CEC for property no longer owned after ceasing that business. */
-  cecForPropertyNoLongerOwned?: number;
-  /** 014024 — the amount actually claimed. Omit to claim the maximum. */
-  amountClaimed?: number;
-  /** The income-inclusion section, when D is negative. */
-  incomeInclusion?: CecIncomeInclusionDetail;
-  /** Tax year end, ISO `YYYY-MM-DD` — for the applicability check. */
-  taxYearEnd?: string;
-  /** Tax year start, ISO `YYYY-MM-DD` — for the applicability check. */
-  taxYearStart?: string;
-  /** 000060 — reporting different Alberta taxable income. */
-  reportsDifferentAlbertaIncome?: boolean;
-  /** 000061 — different discretionary amounts or opening balances. */
-  electsDifferentDiscretionaryAmounts?: boolean;
-  /** True when the Alberta opening balance or claim differs from federal. */
-  differsFromFederal?: boolean;
-}
-interface AlbertaSchedule14Result {
-  /** A = ((004 + 008) × ¾) − 011, floored at 0. */
-  a: number;
-  /** B = 002 + A + 006. */
-  b: number;
-  /** C = (014 + 016 + 018) × ¾. */
-  c: number;
-  /** D = B − C, floored at 0. */
-  d: number;
-  /** D before the floor — negative means the income-inclusion section applies. */
-  rawD: number;
-  /** 014024 — the deduction actually claimed. */
-  amountClaimed: number;
-  /** The most that could have been claimed: (D − 023) × 7%. */
-  maxDeduction: number;
-  /** 014026 — closing balance. */
-  closingBalance: number;
-  /**
-   * True when D is negative: the deduction section must be left blank and the
-   * income-inclusion section (014032-014048) completed instead.
-   */
-  incomeInclusionSectionApplies: boolean;
-  /** Whether the schedule applies to this tax year at all. */
-  appliesToTaxYear: boolean;
-  /** Whether the supplemental worksheet must be filed separately. */
-  supplementalWorksheetRequired: boolean;
-  formRequired: boolean;
-  formPermitted: boolean;
-  issues: string[];
-}
-/**
- * Schedule 14 applies only to a tax year that ENDS on or after 2017-01-01 and
- * INCLUDES 2016-12-31 — the year straddling the repeal of eligible capital
- * property. A wholly pre-2017 year used the federal Schedule 10 regime as it then
- * stood; a wholly post-2016 year uses class 14.1.
- */
-declare function cecScheduleAppliesToTaxYear(taxYearStart?: string, taxYearEnd?: string): boolean;
-declare function computeAlbertaSchedule14(input: AlbertaSchedule14Input): AlbertaSchedule14Result;
-//#endregion
 //#region src/t2/at1/schedules/schedule21-loss-continuity.d.ts
 interface LossScheduleInput {
   openingBalance: number;
@@ -6276,6 +6173,192 @@ interface LossScheduleResult {
 /** One loss pool end to end: Schedule 10 (carry-back) → Schedule 21 (continuity). */
 declare function computeLossSchedule(input: LossScheduleInput): LossScheduleResult;
 //#endregion
+//#region src/t2/filing/t2-schedule-line-items.d.ts
+/**
+ * Federal T2 — the per-schedule, per-line breakdown of a computed return.
+ *
+ * Alberta has had this since the AT1 filing path was built
+ * (`at1-schedule-line-items.ts`): every schedule's result turned into a flat
+ * list of `{lineItemId, value}` pairs, persisted with the computed return, and
+ * read back by the paper Form Views so a preparer sees the actual figure
+ * against the actual line. Federal had nothing equivalent. Its computed return
+ * carried only summary fields under symbolic names — `netIncomeForTax`,
+ * `ccaClaimed` — which no form can be keyed by, so every federal paper view
+ * rendered "not available" against every computed line of every schedule.
+ *
+ * ── The rule this file follows, and why it is strict ────────────────────────
+ *
+ * A value is emitted ONLY where the line it belongs on is recorded in code:
+ * carried in the data (Schedule 1's own `Schedule1Line.line`), exported as a
+ * named constant (`SCHEDULE_8_CCA_LINE`), or stated in the result type's own
+ * doc comment. Nothing here is a line number typed from memory or inferred from
+ * a caption that looks close.
+ *
+ * The reason is the failure this repository keeps hitting: a figure filed under
+ * the wrong line is not a missing figure, it is a WRONG return, and it looks
+ * completely correct on screen. Schedule 4's jacket references claimed lines 150
+ * and 250 where the form prints 130 and 225; Schedule 33's own result type said
+ * line 690 where the form has 790. Both were plausible, both were wrong, and
+ * neither was caught by a type.
+ *
+ * So a schedule whose result has no recorded line mapping produces NO entry
+ * rather than a guessed one, and the paper view keeps saying "not available"
+ * for it. That is the honest state, and it is visibly incomplete, which is what
+ * makes it safe to extend one verified line at a time.
+ *
+ * ── Identifier shape ────────────────────────────────────────────────────────
+ *
+ * Six characters: the three-digit CRA line, then a three-digit occurrence.
+ * Alberta uses nine (`SSSFFFOOO`) because a TRA line item id names its schedule
+ * too; a federal line number is already unique across the whole return, so the
+ * schedule is carried once on the envelope instead of repeated on every row.
+ * The trailing occurrence exists for the grid forms, where one line number
+ * repeats down a column — Schedule 8 has one row per capital cost allowance
+ * class, all of them line 217.
+ */
+/** One filed value: the line item id and its figure. */
+interface T2ScheduleValue {
+  lineItemId: string;
+  value: string | number;
+}
+/** One schedule's filed values. `scheduleId` is the form id, e.g. `T2SCH1`. */
+interface T2ScheduleData {
+  scheduleId: string;
+  values: T2ScheduleValue[];
+}
+/** `LLLOOO` — three-digit CRA line, three-digit occurrence. Occurrence is 1-based. */
+declare function t2LineItemId(line: string, occurrence?: number): string;
+/**
+ * Split a federal line item id back into its line and occurrence.
+ *
+ * Returns `undefined` for anything that is not six digits, so a caller handed
+ * an Alberta nine-digit id (or a malformed one) drops it rather than reading
+ * the first three characters as a line number and displaying a figure against
+ * a line it does not belong to.
+ */
+declare function parseT2LineItemId(lineItemId: string): {
+  line: string;
+  occurrence: number;
+} | undefined;
+/**
+ * Schedule 1 — the only federal schedule that needs no line table here.
+ *
+ * `Schedule1Line` carries its own `line`, and has since the schedule was built,
+ * precisely because "a reconciling item recorded only as a description with an
+ * amount has nowhere to go on the wire". Reading it back out is the whole job.
+ *
+ * A line may legitimately repeat: the form provides open rows (135, 295, 395,
+ * 495) for items it does not name, and a return can carry several. Those get
+ * successive occurrences rather than being summed, so the paper view can show
+ * each on its own row. A line with no number is skipped — `assertSchedule1Fileable`
+ * is what refuses the return over it, not this.
+ */
+declare function schedule1Values(r: {
+  additions: readonly {
+    line?: string;
+    amount: number;
+  }[];
+  deductions: readonly {
+    line?: string;
+    amount: number;
+  }[];
+  totalAdditions: number;
+  totalDeductions: number;
+}): T2ScheduleData;
+/** Schedule 2 — the donation claim. Only line 210 is a named constant. */
+declare function schedule2Values(r: {
+  donationsClaimed: number;
+}): T2ScheduleData;
+/**
+ * Schedule 7 — the adjusted aggregate investment income that grinds the
+ * business limit. Line 745 is exported by the form module; the rest of Part 2's
+ * working lines are not recorded anywhere, so they are not emitted.
+ */
+declare function schedule7Values(r: {
+  adjustedAggregateInvestmentIncome: number;
+}): T2ScheduleData;
+/**
+ * Schedule 8 — capital cost allowance, one occurrence per class.
+ *
+ * Only the three lines the form module exports are emitted: recapture (213),
+ * terminal loss (215) and the claim (217). The grid's other twenty columns are
+ * either intermediate arithmetic the form shows without numbering, or columns
+ * whose number this package has not recorded — see `SCHEDULE_8_COLUMNS`.
+ */
+declare function schedule8Values(r: {
+  classes: readonly {
+    recapture: number;
+    terminalLoss: number;
+    ccaClaimed: number;
+  }[];
+}): T2ScheduleData;
+/**
+ * Schedule 21 — the two foreign tax credits.
+ *
+ * These land on different jacket lines (632 non-business, 636 business) and the
+ * form module's own doc comment warns that swapping them "is not cosmetic".
+ * Both come from named constants for exactly that reason.
+ */
+declare function schedule21Values(r: {
+  nonBusinessFtc: number;
+  businessFtc: number;
+}): T2ScheduleData;
+/**
+ * Schedule 33 — taxable capital.
+ *
+ * The four figures whose lines the result type states: capital (190), the
+ * investment allowance (490), taxable capital (500) and taxable capital
+ * employed in Canada (790, from the form module's constant — the result type's
+ * comment used to say 690, which is not a line of this form).
+ */
+declare function schedule33Values(r: {
+  capital: number;
+  investmentAllowance: number;
+  taxableCapital: number;
+  taxableCapitalEmployedInCanada: number;
+}): T2ScheduleData;
+/** Schedule 53 — the closing general rate income pool. */
+declare function schedule53Values(r: {
+  closingGrip: number;
+}): T2ScheduleData;
+/**
+ * Schedule 55 — Part III.1 tax.
+ *
+ * The result type states "20% of amount B (s.185.1(1)(a)) — line 190 / line
+ * 290". Two lines for one figure because the form splits by corporation type:
+ * Part 1 (line 190) for CCPCs and deposit insurance corporations, Part 2 (line
+ * 290) for everyone else. Nothing in the result says which part applied, so the
+ * base tax is emitted against BOTH and the paper view shows it under whichever
+ * part the reader is looking at, rather than this file picking one and being
+ * wrong for half of all filers.
+ */
+declare function schedule55Values(r: {
+  baseTax: number;
+}): T2ScheduleData;
+/** The subset of a federal result this file reads. Structural, so it cannot cycle. */
+interface FederalResultForPayloads {
+  schedule1: Parameters<typeof schedule1Values>[0];
+  netIncomeForTax: number;
+  taxableIncome: number;
+  totalFederalTax: number;
+  donations?: Parameters<typeof schedule2Values>[0];
+  adjustedAggregateInvestmentIncomeSchedule?: Parameters<typeof schedule7Values>[0];
+  cca?: Parameters<typeof schedule8Values>[0];
+  foreignTaxCredit?: Parameters<typeof schedule21Values>[0];
+  taxableCapitalSchedule?: Parameters<typeof schedule33Values>[0];
+  grip?: Parameters<typeof schedule53Values>[0];
+  partIII1?: Parameters<typeof schedule55Values>[0];
+}
+/**
+ * Every schedule's filed line items for one computed federal return.
+ *
+ * A schedule that was not computed is ABSENT, not present and empty — the same
+ * rule Alberta's assembler follows. An empty schedule on a return says "this
+ * schedule was completed and everything on it is nil", which is a different
+ * statement from "this schedule does not apply", and only one of them is true.
+ */
+declare function federalSchedulePayloads(r: FederalResultForPayloads): T2ScheduleData[];
+//#endregion
 //#region src/t2/rates/corporate-rates.d.ts
 /** The full federal rate/threshold table for one tax year. */
 interface CorpTaxRates {
@@ -6410,6 +6493,74 @@ interface SbdResult {
   sbdAmount: number;
 }
 declare function computeSBD(input: SbdInput, rates?: CorpTaxRates): SbdResult;
+interface AggregateInvestmentIncomeInput {
+  /** 002 — eligible portion of taxable capital gains for the year. */
+  taxableCapitalGains?: number;
+  /** 012 — eligible portion of allowable capital losses (incl. ABILs). */
+  allowableCapitalLosses?: number;
+  /** 022 — net capital losses of previous years claimed (T2 jacket line 332). */
+  netCapitalLossesClaimed?: number;
+  /** 032 — total income from property (Canadian-source specified investment business). */
+  incomeFromProperty?: number;
+  /** 042 — exempt income. */
+  exemptIncome?: number;
+  /** 052 — amounts received from AgriInvest Fund No. 2. */
+  agriInvestFundReceived?: number;
+  /** 062 — taxable dividends deductible (s.113(1)(c) + Schedule 3 column F, net of related expenses). */
+  taxableDividendsDeductible?: number;
+  /** 072 — business income from a trust interest treated as property income (s.108(5)(a)). */
+  trustPropertyIncome?: number;
+  /** 082 — total losses from property (Canadian-source). */
+  lossesFromProperty?: number;
+}
+interface AggregateInvestmentIncomeResult {
+  /** Amount A — line 012 + line 022. */
+  amountA: number;
+  /** Amount B — line 002 minus amount A, floored at 0. */
+  amountB: number;
+  /** Amount C — lines 042 + 052 + 062 + 072. */
+  amountC: number;
+  /** Amount D — line 032 minus amount C. */
+  amountD: number;
+  /** Amount E — amount B plus amount D. */
+  amountE: number;
+  /** Line 092 — amount E minus line 082, floored at 0. Files as jacket line 440. */
+  aggregateInvestmentIncome: number;
+}
+declare function computeAggregateInvestmentIncome(input: AggregateInvestmentIncomeInput): AggregateInvestmentIncomeResult;
+interface AdjustedAggregateInvestmentIncomeInput {
+  /** 705 — eligible taxable capital gains, OTHER than from disposing an active asset. */
+  taxableCapitalGains?: number;
+  /** 710 — eligible allowable capital losses (incl. ABILs), OTHER than from disposing an active asset. */
+  allowableCapitalLosses?: number;
+  /** 715 — total income from property. */
+  incomeFromProperty?: number;
+  /** 720 — exempt income. */
+  exemptIncome?: number;
+  /** 725 — amounts received from AgriInvest Fund No. 2. */
+  agriInvestFundReceived?: number;
+  /** 730 — dividends from connected corporations. */
+  dividendsFromConnectedCorporations?: number;
+  /** 735 — business income from a trust interest treated as property income (s.108(5)(a)). */
+  trustPropertyIncome?: number;
+  /** 740 — total losses from property. */
+  lossesFromProperty?: number;
+  /** 741 — amount deducted under s.91(4) (FAPI) in computing income for the year. */
+  subsection91_4Deduction?: number;
+}
+interface AdjustedAggregateInvestmentIncomeResult {
+  /** Amount F — line 705 minus line 710, floored at 0. */
+  amountF: number;
+  /** Amount G — lines 720 + 725 + 730 + 735. */
+  amountG: number;
+  /** Amount H — line 715 minus amount G. */
+  amountH: number;
+  /** Amount I — amount F plus amount H. */
+  amountI: number;
+  /** Line 745 — amount I minus line 740, plus line 741, floored at 0. */
+  adjustedAggregateInvestmentIncome: number;
+}
+declare function computeAdjustedAggregateInvestmentIncome(input: AdjustedAggregateInvestmentIncomeInput): AdjustedAggregateInvestmentIncomeResult;
 //#endregion
 //#region src/t2/jacket/part1-tax.d.ts
 interface PartITaxInput {
@@ -6533,35 +6684,376 @@ declare function dayWeightedRate(periodStart: Date | string | number, periodEnd:
  */
 declare function blendProvinceRateTable(baseTable: ProvinceRateTable, changes: ProvincialRateChanges, periodStart: Date | string | number, periodEnd: Date | string | number): ProvinceRateTable;
 //#endregion
-//#region src/t2/schedules/eifel-excluded-entity.d.ts
+//#region src/t2/schedules/eifel-adjusted-taxable-income.d.ts
 /**
- * EIFEL — excessive interest and financing expenses limitation (s.18.2, 18.21).
+ * ITA subsection 18.2(1) — **adjusted taxable income**, the base the EIFEL
+ * ceiling is computed on.
  *
- * This module determines whether the regime APPLIES. It does not compute the
- * limitation, and that is a deliberate scope decision, not an omission:
+ * `eifel-limitation.ts` took this as a required input because deriving it
+ * partially would produce a plausible figure from an incomplete definition. This
+ * derives it, and is explicit about the components it does and does not cover.
  *
- *   · For the overwhelming majority of returns the regime does not apply at
- *     all, and establishing that is a complete and correct answer.
- *   · For the residual, refusing the return is correct. Computing a restricted
- *     amount from a fixed ratio and an adjusted-taxable-income definition we
- *     have not built would be worse than refusing — it would be confidently
- *     wrong.
+ * ── What it is ──────────────────────────────────────────────────────────────
  *
- * ── The excluded-entity test (s.18.2(1)) ─────────────────────────────────
+ * An EBITDA-like measure, built from taxable income by adding back the things the
+ * regime is measuring against and removing the things that would double-count.
  *
- * Three exceptions. Any one of them takes the corporation outside the regime:
+ *   ATI = A + B − C
  *
- *   1. **Small CCPC** — a CCPC throughout the year whose taxable capital
- *      employed in Canada, TOGETHER WITH associated corporations, is under
- *      $50 million. This covers essentially every owner-managed CCPC.
- *   2. **De minimis** — group net interest and financing expenses of
- *      $1,000,000 or less.
- *   3. **Domestic** — all or substantially all business carried on in Canada,
- *      subject to conditions. Asserted by the preparer; we cannot derive it.
+ *   A = D − E   the income base
+ *   B           the ADD-BACKS
+ *   C           the REDUCTIONS
  *
- * Both limbs of test 1 are already in the engine: CCPC status is an existing
- * input, and taxable capital comes from Schedule 33. So the common case
- * resolves with no extra preparer input at all.
+ * **The add-backs include the interest and financing expenses themselves.** That
+ * is the point of the measure and the thing to hold on to: the ceiling is a
+ * percentage of income computed *before* the very expenses being limited, so a
+ * corporation cannot shrink its own ceiling by borrowing more.
+ *
+ * ── A — the income base (D − E) ─────────────────────────────────────────────
+ *
+ * **D** is taxable income for the year, determined **without regard to** s.18.2(2)
+ * itself, paragraphs 12(1)(l.2) and 111(1)(a.1), and clause 95(2)(f.11)(ii)(D) —
+ * a non-resident uses taxable income earned in Canada on the same basis. The
+ * circularity is deliberate: the limitation cannot be an input to its own base.
+ *
+ * **E** subtracts the year's non-capital loss on the same basis, any amount
+ * claimed under paragraph 111(1)(a) that did not actually reduce taxable income,
+ * and a controlled-foreign-affiliate component (`T × U ÷ V`).
+ *
+ * ── B — the add-backs ───────────────────────────────────────────────────────
+ *
+ *   (a) interest and financing expenses for the year
+ *   (b) capital cost allowance and resource deductions — paragraph 20(1)(a),
+ *       59.1(a) and subsections 66(4), 66.1(2)/(3), 66.2(2), 66.21(4), 66.4(2),
+ *       66.7(1)-(5)
+ *   (c) terminal losses — subsection 20(16)
+ *   (d) the taxpayer's share of a partnership's 20(1)(a) and 20(16) deductions
+ *   (e) the portion of a paragraph 111(1)(e) limited-partnership-loss claim
+ *       attributable to those amounts
+ *
+ * ── C — the reductions ──────────────────────────────────────────────────────
+ *
+ *   (a) interest and financing revenues
+ *   (b) recapture — subsection 13(1)
+ *   (c) the taxpayer's share of a partnership's 13(1) inclusion
+ *   (d) resource inclusions — subsections 59(1), 59(3.2), paragraph 59.1(b)
+ *   (e) for a corporation, a grossed-up foreign tax credit amount:
+ *         **100/28** of what would be deductible under s.126(1), and
+ *         the s.126(2) amounts times the relevant factor
+ *
+ * ── Not modelled ────────────────────────────────────────────────────────────
+ *
+ * The trust variant of C(e), and the later paragraphs of B and C dealing with
+ * foreign affiliate income and exempt interest. Each is available as an explicit
+ * `otherAdditions` / `otherReductions` input rather than silently omitted, so a
+ * preparer with one of those amounts can still arrive at the right figure and the
+ * engine does not pretend the definition is shorter than it is.
+ *
+ * Source: `research/sources/legislation/ITA-section-18.2-EIFEL.txt`.
+ *
+ * Pure, whole dollars.
+ */
+/** C(e)(i) — s.126(1) amounts are grossed up by 100/28. */
+declare const FOREIGN_TAX_CREDIT_GROSS_UP: number;
+interface AdjustedTaxableIncomeInput {
+  /**
+   * D — taxable income for the year, determined **without regard to** s.18.2(2),
+   * paragraphs 12(1)(l.2) and 111(1)(a.1), and clause 95(2)(f.11)(ii)(D). For a
+   * non-resident, taxable income earned in Canada on the same basis.
+   *
+   * Signed: a loss year gives a negative figure and the definition permits it.
+   */
+  taxableIncome: number;
+  /** E(a) — the non-capital loss for the year, on the same determinations. */
+  nonCapitalLossForYear?: number;
+  /**
+   * E(a.1) — an amount claimed under paragraph 111(1)(a) **to the extent it did
+   * not reduce** taxable income as determined for D.
+   */
+  lossClaimNotReducingTaxableIncome?: number;
+  /** E(b) — the controlled foreign affiliate component, `T × U ÷ V`. */
+  foreignAccrualPropertyLossComponent?: number;
+  /** B(a) — interest and financing expenses for the year. */
+  interestAndFinancingExpenses?: number;
+  /** B(b) — capital cost allowance, paragraph 20(1)(a). */
+  capitalCostAllowance?: number;
+  /** B(b) — resource deductions under s.59.1(a) and the s.66 series. */
+  resourceDeductions?: number;
+  /** B(c) — terminal losses, subsection 20(16). */
+  terminalLoss?: number;
+  /** B(d) — the taxpayer's share of a partnership's 20(1)(a) / 20(16) deductions. */
+  partnershipCapitalAndTerminalShare?: number;
+  /** B(e) — the attributable portion of a paragraph 111(1)(e) claim. */
+  limitedPartnershipLossPortion?: number;
+  /**
+   * The amount deducted under paragraph 110(1)(k) in computing taxable income —
+   * Schedule 130 Part 2F **line 088**, one of the later B paragraphs this
+   * module's doc comment describes. Named rather than folded into
+   * `otherAdditions` because the engine derives it directly from Schedule 43
+   * (`part-vi-1-deduction.ts`), and a figure the engine computes should be
+   * auditable against its own form line rather than buried in an "other".
+   */
+  partVI1TaxDeduction?: number;
+  /**
+   * Schedule 130 Part 2F **line 089** — the portion of a paragraph 111(1)(a)
+   * loss claim that is derived from IFE (Part 2E amount A). Named for the same
+   * reason as `partVI1TaxDeduction`: `eifel-ife.ts` computes it.
+   */
+  lossPortionDerivedFromIfe?: number;
+  /**
+   * Schedule 130 Part 2F **line 092** — the corporation's loss from activities
+   * funded by a borrowing that produces exempt IFE (Part 1B amount C).
+   */
+  exemptIfeActivityLoss?: number;
+  /** Any further B paragraph this module does not model. */
+  otherAdditions?: number;
+  /** C(a) — interest and financing revenues for the year. */
+  interestAndFinancingRevenues?: number;
+  /** C(b) — recapture included under subsection 13(1). */
+  recapture?: number;
+  /** C(c) — the taxpayer's share of a partnership's 13(1) inclusion. */
+  partnershipRecaptureShare?: number;
+  /** C(d) — inclusions under s.59(1), 59(3.2) or paragraph 59.1(b). */
+  resourceInclusions?: number;
+  /** C(e)(i) — amounts deductible under s.126(1). Grossed up by 100/28 here. */
+  section126_1ForeignTaxCredits?: number;
+  /** C(e)(ii) — amounts deductible under s.126(2), already at the relevant factor. */
+  section126_2GrossedUp?: number;
+  /**
+   * Schedule 130 Part 2F **line 104** — the corporation's income from
+   * activities funded by a borrowing that produces exempt IFE (Part 1B amount
+   * B). The mirror of `exemptIfeActivityLoss` on the reduction side.
+   */
+  exemptIfeActivityIncome?: number;
+  /** Any further C paragraph this module does not model. */
+  otherReductions?: number;
+}
+interface AdjustedTaxableIncomeResult {
+  /** A — the income base, D − E. Signed. */
+  incomeBase: number;
+  /** B — total add-backs. */
+  totalAdditions: number;
+  /** C — total reductions. */
+  totalReductions: number;
+  /** A + B − C. **Signed** — the definition permits a negative result. */
+  adjustedTaxableIncome: number;
+  issues: string[];
+}
+declare function computeAdjustedTaxableIncome(input: AdjustedTaxableIncomeInput): AdjustedTaxableIncomeResult;
+//#endregion
+//#region src/t2/schedules/eifel-capacity.d.ts
+/**
+ * ITA subsection 18.2(1) — the EIFEL **excess-capacity regime**: excess
+ * capacity, absorbed capacity, cumulative unused excess capacity (CUEC), the
+ * restricted interest and financing expenses (RIFE) deductible under paragraph
+ * 111(1)(a.1), and the RIFE that arises under subsection 111(8).
+ *
+ * The two modules either side of this one were already built and this one was
+ * the gap between them:
+ *
+ *   `eifel-adjusted-taxable-income.ts`  ATI — Schedule 130 Part 2F
+ *   **this module**                     capacity — Parts 1A, 2G, 2H, 2I, 2J, 2O
+ *   `eifel-limitation.ts`               the denial — Parts 2K, 2L
+ *
+ * Verified line by line against `research/sources/cra-forms/pdf/T2SCH130-eifel.pdf`
+ * (T2 SCH 130 E, pages 1 and 10-14), rendered with `pdftotext -layout` and read
+ * part by part. Every amount below names the form line it reconstructs.
+ *
+ * ── Why this matters beyond the federal return ───────────────────────────────
+ *
+ * Two of its outputs are the ONLY source for figures other forms ask for by
+ * name, and both were previously typed in by hand because nothing computed
+ * them:
+ *
+ *   Part 2G amount F  → Schedule 130 line 129 → **AT1 Schedule 21 line 320**
+ *   Part 1A amount A  → Schedule 130 line 130 → **AT1 Schedule 21 line 330**
+ *   Part 2O amount A  → **Schedule 4 line 710** → AT1 Schedule 21 line 230
+ *
+ * ── The ordering, which looks circular and is not ───────────────────────────
+ *
+ * The form's cross-references form a strict topological order, not a cycle:
+ *
+ *   2G amount F      needs ATI, IFE, IFR      (nothing downstream)
+ *   2J amounts A, B  need F and received capacity
+ *   2G line 115      needs 2J amount B        → excess capacity for the year
+ *   2I amounts A, B  need line 115
+ *   2H amount D      needs 2I amount B        → absorbed capacity
+ *   2I amount C      needs 2H amount D        → CUEC
+ *
+ * So F is computed BEFORE anything that depends on it, and each later step only
+ * ever reads an earlier one. `computeEifelCapacity` runs them in exactly that
+ * sequence.
+ *
+ * ── The one trap: line 111 reaches around section 257 ───────────────────────
+ *
+ * Line 106 (ATI) is floored at nil — "if negative, enter 0" — and lines 107 and
+ * 119 read that floored figure. Line 111 does **not**: it asks for "the absolute
+ * value of ATI" where "in the absence of section 257, the ATI is a negative
+ * amount". Section 257 is the Act's own no-negative-amounts rule, and the form
+ * deliberately reaches around it here. This module therefore takes the
+ * **signed** ATI and derives both readings, rather than taking the floored one
+ * and losing the information line 111 needs.
+ *
+ * Pure, whole dollars.
+ */
+/** Part 1A — one eligible group entity the corporation received capacity from. */
+interface ReceivedCapacityRow {
+  /** Column 1 — name of the eligible group entity. */
+  entityName?: string;
+  /** Column 2 — that entity's account number. */
+  accountNumber?: string;
+  /** Column 3 — that entity's tax year end, ISO `YYYY-MM-DD`. */
+  taxYearEnd?: string;
+  /** 005, column 4 — the amount of capacity received. */
+  amount: number;
+}
+/**
+ * Part 2I — one preceding year's excess-capacity vintage. The form provides
+ * exactly three rows (the third, second and first immediately preceding years),
+ * matching the three-year life of unused excess capacity.
+ */
+interface ExcessCapacityVintage {
+  /** 1 = the first immediately preceding year, 2 = second, 3 = third. */
+  yearsAgo: number;
+  /** 122, column 1 — that year's excess capacity. */
+  excessCapacity: number;
+  /** 123, column 2 — amounts previously transferred under subsection 18.2(4). */
+  previouslyTransferred?: number;
+  /** 124, column 3 — amounts previously absorbed under subsection 18.2(2). */
+  previouslyAbsorbed?: number;
+}
+interface EifelCapacityInput {
+  /**
+   * Line 106 from Part 2F — adjusted taxable income, **signed**. Pass
+   * `computeAdjustedTaxableIncome`'s own signed result: lines 107/119 floor it
+   * at nil themselves, and line 111 needs the negative value this would lose.
+   */
+  adjustedTaxableIncome: number;
+  /** Line 045 from Part 2A — the corporation's IFE for the year. */
+  interestAndFinancingExpenses: number;
+  /** Line 072 from Part 2D — the corporation's IFR for the year. */
+  interestAndFinancingRevenues?: number;
+  /** Lines 108/112/120 — the ratio of permissible expenses for the year. */
+  ratioOfPermissibleExpenses: number;
+  /**
+   * Whether a group ratio election under subsection 18.21(2) was made. Part 2G
+   * opens with "If a group ratio election under subsection 18.21(2) has been
+   * made, the excess capacity is nil" — so this suppresses the whole of 2G.
+   */
+  hasGroupRatioElection?: boolean;
+  /** Line 118 — the allocated group ratio amount, where the election was made. */
+  groupRatioAmount?: number;
+  /** Part 1A — the received-capacity table. Its column-4 total is line 130. */
+  receivedCapacity?: readonly ReceivedCapacityRow[];
+  /** Line 128 — RIFE from previous tax years. */
+  rifeFromPreviousYears?: number;
+  /** Part 2I's table — the three preceding years' excess-capacity vintages. */
+  priorYearExcessCapacity?: readonly ExcessCapacityVintage[];
+  /** Line 159 — excess IFE under subsection 18.2(2) (amount B from Part 2L). */
+  excessInterestAndFinancingExpenses?: number;
+  /** Line 160 — partnership IFE add-back under paragraph 12(1)(l.2) (Part 2N). */
+  partnershipIfeAddBack?: number;
+  /** Line 161 — the amount under subclause 95(2)(f.11)(ii)(D)(I) (Part 2M). */
+  clause95FapiAmountI?: number;
+  /** Line 162 — the amount under subclause 95(2)(f.11)(ii)(D)(II) (Part 2M). */
+  clause95FapiAmountII?: number;
+}
+interface EifelCapacityResult {
+  /** Amount A — total received capacity. Schedule 130 **line 130**. */
+  receivedCapacity: number;
+  /** Amount A — line 107 × line 108. */
+  permittedAmount: number;
+  /** Line 110 — the amount by which IFR exceeds IFE, floored at nil. */
+  revenueOverExpense: number;
+  /** Line 111 — the absolute value of a negative ATI, otherwise nil. */
+  negativeAtiAbsolute: number;
+  /** Amount B — the lesser of lines 110 and 111. */
+  negativeAtiOffset: number;
+  /** Amount C — amount B × line 112. */
+  negativeAtiOffsetAtRatio: number;
+  /** Amount D — line 109 minus amount C, floored at nil. */
+  revenueCapacity: number;
+  /** Amount E — amount A plus amount D. */
+  totalCapacityBeforeExpenses: number;
+  /**
+   * Amount F — amount E minus line 113, floored at nil. Schedule 130
+   * **line 129**, and the figure AT1 Schedule 21 line 320 asks for by name.
+   */
+  excessCapacityBeforeRife: number;
+  /** Line 115 — excess capacity for the current year (amount F minus line 114). */
+  excessCapacityForYear: number;
+  /** Amount A — line 129 plus line 130. */
+  rifeCapacityAvailable: number;
+  /** Amount B — RIFE deductible under paragraph 111(1)(a.1): lesser of 128 and A. */
+  rifeDeductible: number;
+  /** Amount A — the total of column 4 across the three preceding years. */
+  priorYearUnusedCapacity: number;
+  /** Amount B — CUEC determined as if the year's absorbed capacity were nil. */
+  cumulativeUnusedExcessCapacityBeforeAbsorption: number;
+  /** Amount C — cumulative unused excess capacity. */
+  cumulativeUnusedExcessCapacity: number;
+  /** Amount D — absorbed capacity for the year. */
+  absorbedCapacity: number;
+  /**
+   * Line 136 minus line 137 — received capacity in excess of what was deducted
+   * under paragraph 111(1)(a.1). This is variable **D** of subsection 18.2(2),
+   * which `computeEifelLimitation` takes as `excessReceivedCapacity`.
+   */
+  excessReceivedCapacity: number;
+  /**
+   * Amount A — RIFE for the tax year, the total of lines 159 to 162. The form
+   * directs this to **Schedule 4** (line 710), which AT1 Schedule 21 line 230
+   * then carries in.
+   */
+  rifeForYear: number;
+  issues: string[];
+}
+/**
+ * Part 2O on its own — the total of lines 159 to 162.
+ *
+ * Exported separately because of the order the form imposes: line 159 is the
+ * denial from Part 2L, which cannot be computed until Parts 2G-2J have supplied
+ * `excessReceivedCapacity` and `absorbedCapacity` to Part 2K. A caller running
+ * the whole chain therefore computes capacity, then the limitation, then calls
+ * this — rather than computing capacity twice.
+ */
+declare function computeRifeUnderSubsection111_8(input: {
+  /** Line 159 — excess IFE under subsection 18.2(2) (amount B from Part 2L). */excessInterestAndFinancingExpenses?: number; /** Line 160 — partnership IFE add-back under paragraph 12(1)(l.2). */
+  partnershipIfeAddBack?: number; /** Line 161 — subclause 95(2)(f.11)(ii)(D)(I). */
+  clause95FapiAmountI?: number; /** Line 162 — subclause 95(2)(f.11)(ii)(D)(II). */
+  clause95FapiAmountII?: number;
+}): number;
+declare function computeEifelCapacity(input: EifelCapacityInput): EifelCapacityResult;
+//#endregion
+//#region src/t2/schedules/eifel-excluded-entity.d.ts
+/**
+ * EIFEL — excessive interest and financing expenses limitation (s.18.2, 18.21).
+ *
+ * This module determines whether the regime APPLIES. It does not compute the
+ * limitation, and that is a deliberate scope decision, not an omission:
+ *
+ *   · For the overwhelming majority of returns the regime does not apply at
+ *     all, and establishing that is a complete and correct answer.
+ *   · For the residual, refusing the return is correct. Computing a restricted
+ *     amount from a fixed ratio and an adjusted-taxable-income definition we
+ *     have not built would be worse than refusing — it would be confidently
+ *     wrong.
+ *
+ * ── The excluded-entity test (s.18.2(1)) ─────────────────────────────────
+ *
+ * Three exceptions. Any one of them takes the corporation outside the regime:
+ *
+ *   1. **Small CCPC** — a CCPC throughout the year whose taxable capital
+ *      employed in Canada, TOGETHER WITH associated corporations, is under
+ *      $50 million. This covers essentially every owner-managed CCPC.
+ *   2. **De minimis** — group net interest and financing expenses of
+ *      $1,000,000 or less.
+ *   3. **Domestic** — all or substantially all business carried on in Canada,
+ *      subject to conditions. Asserted by the preparer; we cannot derive it.
+ *
+ * Both limbs of test 1 are already in the engine: CCPC status is an existing
+ * input, and taxable capital comes from Schedule 33. So the common case
+ * resolves with no extra preparer input at all.
  *
  * ── Applicability ────────────────────────────────────────────────────────
  *
@@ -6605,7 +7097,13 @@ interface EifelResult {
   exemption: EifelExemption;
   /**
    * True when the regime applies and the limitation is therefore required.
-   * The engine does not compute it, so this must block filing.
+   *
+   * `computeFederalT2` computes it — `eifelAdjustedTaxableIncome`,
+   * `eifelCapacity` and `eifelLimitation` on its result — and applies the
+   * denial to Schedule 1 and taxable income. This stays true anyway, because
+   * the computation runs on preparer-supplied figures and several parts of
+   * Schedule 130 are not modelled; `issues` says which. It marks a return for
+   * review, not an uncomputed one.
    */
   requiresLimitation: boolean;
   /** Blocking explanations for the review layer. */
@@ -6619,71 +7117,619 @@ interface EifelThresholds {
 }
 declare function assessEifel(input: EifelInput, thresholds: EifelThresholds): EifelResult;
 //#endregion
-//#region src/t2/schedules/schedule1.d.ts
+//#region src/t2/schedules/eifel-ife.d.ts
 /**
- * T2 Schedule 1 — Net income (loss) for income tax purposes.
+ * ITA subsection 18.2(1) — **interest and financing expenses** (IFE) and
+ * **interest and financing revenues** (IFR), and the supporting parts that
+ * build them.
  *
- * The book→tax reconciliation, and the spine of the return: start from net
- * income per the financial statements, ADD back amounts that are not deductible
- * for tax (book amortization, 50% of meals, the income-tax provision, reserves,
- * …) and DEDUCT tax-specific amounts (CCA from Schedule 8, tax reserves, …). The
- * result flows to the T2 jacket and, for Alberta, into AT1 Schedule 12.
+ * This is the last of the four EIFEL modules, and the one that stops the
+ * regime asking a preparer to hand-total a figure the return already holds:
  *
- *   net income for tax = book net income + Σ additions − Σ deductions
+ *   `eifel-adjusted-taxable-income.ts`  ATI          — Part 2F
+ *   `eifel-capacity.ts`                 capacity     — Parts 1A, 2G-2J, 2O
+ *   `eifel-limitation.ts`               the denial   — Parts 2K, 2L
+ *   **this module**                     IFE and IFR  — Parts 1B-1E, 2A-2E, 2M
  *
- * Pure, integer whole dollars (GIFI convention). The named builders below cover
- * the most commonly-missed reconciling items and make the Sch-8 → Sch-1 linkage
- * explicit.
+ * Verified against `research/sources/cra-forms/pdf/T2SCH130-eifel.pdf`
+ * (T2 SCH 130 E, pages 1-8 and 13), rendered with `pdftotext -layout`. Every
+ * amount names the form line it reconstructs.
+ *
+ * ── Why the sub-parts exist at all ──────────────────────────────────────────
+ *
+ * IFE is not "the interest the corporation paid". It reaches into three places
+ * where interest has already been capitalised into something else and pulls it
+ * back out — the capital cost of depreciable property (Part 2B), resource
+ * expense pools (Part 2C), and a partnership's own IFE (Part 1E) — then nets
+ * off the amounts that reduce the cost of funding (variable B). A preparer
+ * totalling "interest expense" from the income statement would miss all three.
+ *
+ * ── The one ordering constraint ─────────────────────────────────────────────
+ *
+ * Part 2M's first table needs amount G from Part 2K — the proportion denied —
+ * so it cannot run until the limitation has. `computeClause95Amounts` therefore
+ * takes that proportion as an argument, the same way Part 2O takes the denial.
+ * Everything else here runs before the limitation, because the limitation is
+ * computed FROM it.
+ *
+ * Whole dollars, pure.
  */
-interface Schedule1Line {
-  /**
-   * The CRA line number — `'104'` for book amortization, `'403'` for CCA.
-   *
-   * This is the transmission key, not decoration: every value on a filed return
-   * goes to CRA keyed by line number, and a reconciling item recorded only as a
-   * description with an amount has **nowhere to go on the wire**. Optional here
-   * because the form itself provides open rows (`'135'`, `'295'`, `'395'`,
-   * `'495'`) for items it does not name, and because a preparer mid-entry has an
-   * amount before they have chosen a line — but a return cannot be filed while
-   * any line is missing, and `assertSchedule1Fileable` is what says so.
-   */
-  line?: string;
+/** Part 1C/1D column 1 — who the other party to the financing is. */
+type EifelCounterpartyRelationship = 'canadian-arm-length' | 'canadian-non-arm-length' | 'non-resident-arm-length' | 'non-resident-non-arm-length';
+/**
+ * One public-sector agreement whose borrowing produces exempt IFE. Exempt IFE
+ * is left OUT of the IFE total entirely (see variable A's own opening words),
+ * but the income and losses of the activities it funded still adjust ATI.
+ */
+interface ExemptIfeRow {
+  /** 007 — the public sector authority the agreement is with. */
+  authorityName?: string;
+  /** 008 — principal amount of the borrowing entered into under the agreement. */
+  principalAmount?: number;
+  /** 009, column 3 — IFE incurred on that amount. */
+  ifeIncurred?: number;
+  /** 010, column 4 — corporation income from the activities it funded. */
+  incomeFromFundedActivities?: number;
+  /** 011, column 5 — corporation loss from those activities, as a positive amount. */
+  lossFromFundedActivities?: number;
+}
+interface ExemptIfeResult {
+  /** Amount A — total of column 3. */
+  totalExemptIfe: number;
+  /** Amount B — total of column 4. Part 2F **line 104** (an ATI reduction). */
+  incomeFromExemptActivities: number;
+  /** Amount C — total of column 5. Part 2F **line 092** (an ATI addition). */
+  lossFromExemptActivities: number;
+}
+declare function computeExemptIfe(rows: readonly ExemptIfeRow[]): ExemptIfeResult;
+interface BorrowingRow {
+  relationship?: EifelCounterpartyRelationship;
+  /** 012 — total principal of borrowings at any point in the year. */
+  principalAmount?: number;
+  /** 013 — total notional of derivatives entered in respect of them. */
+  derivativeNotional?: number;
+  /** 014, column 4 — paragraph (a) of variable A. Part 2A **line 027**. */
+  interestPaidOrPayable?: number;
+  /** 015, column 5 — paragraph (e) of variable A. Part 2A **line 033**. */
+  fundingCostAmounts?: number;
+  /** 016, column 6 — paragraph (a) of variable B. Part 2A **line 042**. */
+  costReducingAmounts?: number;
+}
+interface BorrowingsResult {
+  /** Amount A → line 027. */
+  interestPaidOrPayable: number;
+  /** Amount B → line 033. */
+  fundingCostAmounts: number;
+  /** Amount C → line 042. */
+  costReducingAmounts: number;
+}
+declare function computeBorrowings(rows: readonly BorrowingRow[]): BorrowingsResult;
+interface LoanRow {
+  relationship?: EifelCounterpartyRelationship;
+  /** 017 — total principal of loans at any point in the year. */
+  principalAmount?: number;
+  /** 018 — total notional of derivatives entered in respect of them. */
+  derivativeNotional?: number;
+  /** 019, column 4 — paragraph (d) of variable A of IFR. Part 2D **line 061**. */
+  returnAmounts?: number;
+  /** 020, column 5 — paragraph (a) of variable B of IFR. Part 2D **line 066**. */
+  returnReducingAmounts?: number;
+}
+interface LoansResult {
+  /** Amount A → line 061. */
+  returnAmounts: number;
+  /** Amount B → line 066. */
+  returnReducingAmounts: number;
+}
+declare function computeLoans(rows: readonly LoanRow[]): LoansResult;
+interface PartnershipIfeRow {
+  /** 021 — the partnership's name. */
+  partnershipName?: string;
+  /** 022 — its account number; blank where the partnership is non-resident. */
+  accountNumber?: string;
+  /** 023, column 3 — the corporation's share of variable A of the partnership's IFE. */
+  shareOfPartnershipIfe?: number;
+  /** 024, column 4 — the portion of column 3 to which paragraph 12(1)(l.1) applies. */
+  portionUnderParagraph12_1_l1?: number;
+  /** 025, column 5 — the portion not deductible because of subsection 96(2.1). */
+  portionDeniedBySubsection96_2_1?: number;
+}
+interface PartnershipIfeResult {
+  rows: {
+    partnershipName?: string;
+    includedAmount: number;
+  }[];
   /**
-   * The caption. Where `line` names a line the form itself captions, this is
-   * ignored on output in favour of the official wording — see
-   * `T2_SCHEDULE_1`. It carries the preparer's own description only on the
-   * open rows.
-   */
-  label: string;
-  amount: number;
-  /** ITA section or working-paper reference, for the cited workpaper. */
-  ref?: string;
+   * Amount A — total of column 6. Feeds THREE places: Part 2A **line 039**,
+   * Part 2L **line 142** (where it is removed again from the denial base) and
+   * Part 2N **line 156** (the 12(1)(l.2) add-back).
+   */
+  totalIncluded: number;
+}
+declare function computePartnershipIfe(rows: readonly PartnershipIfeRow[]): PartnershipIfeResult;
+interface CapitalizedIfeRow {
+  /** 046 — the CCA class the capitalized interest sits in. */
+  ccaClass?: string;
+  /** 047, column 2 — IFE in the UCC at the beginning of the year. */
+  ifeInOpeningUcc?: number;
+  /** 048, column 3 — IFE in acquisitions, adjustments, transfers and proceeds. */
+  ifeInAcquisitionsAndDispositions?: number;
+  /** 050, column 5 — IFE in the terminal loss (note 2 on the form). */
+  ifeInTerminalLoss?: number;
+  /** 051, column 6 — IFE in the CCA claimed. Capped at column 4. */
+  ifeInCca?: number;
+}
+interface CapitalizedIfeResult {
+  rows: {
+    ccaClass?: string;
+    ifeInUcc: number;
+    ifeInCca: number;
+    closingIfeInUcc: number;
+  }[];
+  /** Amount A — total of column 5. Part 2A **line 032** (terminal loss). */
+  totalIfeInTerminalLoss: number;
+  /** Amount B — total of column 6. Part 2A **line 030** (CCA). */
+  totalIfeInCca: number;
+  issues: string[];
 }
-interface Schedule1Input {
-  /** Net income (loss) per the financial statements (book). */
-  bookNetIncome: number;
-  /** Amounts ADDED to book income (non-deductible expenses, book amortization, …). */
-  additions?: readonly Schedule1Line[];
-  /** Amounts DEDUCTED from book income (CCA, tax-specific deductions). */
-  deductions?: readonly Schedule1Line[];
+declare function computeCapitalizedIfe(rows: readonly CapitalizedIfeRow[]): CapitalizedIfeResult;
+/** The ten pools Part 2C lists, in the form's own row order. */
+type ResourceIfePool = 'ccee-regular' | 'ccee-successor' | 'ccde-regular' | 'ccde-successor' | 'ccogpe-regular' | 'ccogpe-successor' | 'fede-regular' | 'fede-successor' | 'cfre-regular' | 'cfre-successor';
+interface ResourceIfeRow {
+  pool: ResourceIfePool;
+  /** 053, column 2 — IFE in the opening balance. */
+  ifeInOpeningBalance?: number;
+  /** 054, column 3 — IFE added to or deducted from the pool during the year. */
+  ifeAddedOrDeducted?: number;
+  /** 056, column 5 — IFE in the current-year claim. Capped at column 4. */
+  ifeInCurrentYearClaim?: number;
+}
+interface ResourceIfeResult {
+  rows: {
+    pool: ResourceIfePool;
+    ifeAvailable: number;
+    ifeClaimed: number;
+    closing: number;
+  }[];
+  /** Amount A — total of column 5. Part 2A **line 031**. */
+  totalIfeInResourceClaims: number;
+  issues: string[];
 }
-interface Schedule1Result {
-  bookNetIncome: number;
-  additions: Schedule1Line[];
-  deductions: Schedule1Line[];
-  totalAdditions: number;
-  totalDeductions: number;
-  /** Net income (loss) for income tax purposes — feeds the jacket / AT1 Sch 12. */
-  netIncomeForTax: number;
+declare function computeResourceIfe(rows: readonly ResourceIfeRow[]): ResourceIfeResult;
+interface InterestAndFinancingExpensesInput {
+  /** 027 — interest paid or payable on a borrowing (Part 1C amount A). */
+  interestOnBorrowings?: number;
+  /** 028 — interest paid or payable, other. */
+  otherInterest?: number;
+  /** 029 — amounts deductible under the subsection 20(1)(e) series. */
+  subsection20_1_eAmounts?: number;
+  /** 030 — IFE claimed as CCA (Part 2B amount B). */
+  ifeInCca?: number;
+  /** 031 — IFE claimed as resource expenses (Part 2C amount A). */
+  ifeInResourceExpenses?: number;
+  /** 032 — IFE claimed as a terminal loss (Part 2B amount A). */
+  ifeInTerminalLoss?: number;
+  /** 033 — funding-cost amounts deductible in the year (Part 1C amount B). */
+  fundingCostAmounts?: number;
+  /** 034 — a loss deductible in the year under such an arrangement. */
+  fundingCostLoss?: number;
+  /** 035 — a capital loss reducing paragraph 3(b) or taxable income. */
+  fundingCostCapitalLoss?: number;
+  /** 036 — an expense or fee giving rise to an amount included in IFE. */
+  feeGivingRiseToIfe?: number;
+  /** 037 — an expense or fee giving rise to an amount reducing IFE. */
+  feeReducingIfe?: number;
+  /** 038 — a lease financing amount. */
+  leaseFinancingAmount?: number;
+  /** 039 — the corporation's share of a partnership's IFE (Part 1E amount A). */
+  partnershipShare?: number;
+  /** 040 — a denied 111(1)(e) claim from a preceding year attributable to IFE. */
+  reinstatedPartnershipLoss?: number;
+  /**
+   * 041 — a controlled foreign affiliate's relevant affiliate interest and
+   * financing expenses (RAIFE), to the extent of the specified participating
+   * percentage. Also Part 2L **line 143**, where it is removed again.
+   */
+  affiliateRaife?: number;
+  /** 042 — amounts received or receivable (Part 1C amount C). */
+  costReducingAmounts?: number;
+  /** 043 — a gain included in income. */
+  costReducingGain?: number;
+  /** 044 — the corporation's share of such an amount in a partnership. */
+  costReducingPartnershipShare?: number;
+}
+interface InterestAndFinancingExpensesResult {
+  /**
+   * Amount A — the total of lines 027 to 041. Part 2K **line 139** and Part 2L
+   * **line 141**: the denial is a proportion OF THIS, not of the net figure.
+   */
+  variableA: number;
+  /** Amount B — the total of lines 042 to 044. */
+  variableB: number;
+  /** 045 — total IFE, amount A minus amount B, floored at nil. */
+  totalIfe: number;
+}
+declare function computeInterestAndFinancingExpenses(input: InterestAndFinancingExpensesInput): InterestAndFinancingExpensesResult;
+interface InterestAndFinancingRevenuesInput {
+  /** 058 — interest received or receivable. */
+  interestReceived?: number;
+  /** 059 — amounts included under subsection 12(9) or section 17.1. */
+  subsection12_9Amounts?: number;
+  /** 060 — a guarantee or credit-support fee included in income. */
+  guaranteeFees?: number;
+  /** 061 — amounts received under a financing arrangement (Part 1D amount A). */
+  returnAmounts?: number;
+  /** 062 — a gain included in income. */
+  returnGain?: number;
+  /** 063 — a lease financing amount included in income. */
+  leaseFinancingAmount?: number;
+  /** 064 — the corporation's share of a partnership's IFR. */
+  partnershipShare?: number;
+  /** 065 — a controlled foreign affiliate's relevant affiliate IFR. */
+  affiliateRaifr?: number;
+  /** 066 — amounts paid or payable under the arrangement (Part 1D amount B). */
+  returnReducingAmounts?: number;
+  /** 067 — a deductible loss. */
+  returnReducingLoss?: number;
+  /** 068 — a capital loss reducing the paragraph 3(b) amount. */
+  returnReducingCapitalLoss?: number;
+  /** 069 — the corporation's share of such an amount in a partnership. */
+  returnReducingPartnershipShare?: number;
+  /** 070 — IFR sheltered from Canadian tax by a foreign tax credit or deduction. */
+  shelteredByForeignTaxRelief?: number;
+  /** 071 — amounts in variable A that are exempt from Part I tax. */
+  exemptFromPartITax?: number;
+}
+interface InterestAndFinancingRevenuesResult {
+  /** Amount A — the total of lines 058 to 065. */
+  variableA: number;
+  /** Amount B — the total of lines 066 to 071. */
+  variableB: number;
+  /** 072 — total IFR, amount A minus amount B, floored at nil. */
+  totalIfr: number;
+}
+declare function computeInterestAndFinancingRevenues(input: InterestAndFinancingRevenuesInput): InterestAndFinancingRevenuesResult;
+/**
+ * The portion of a non-capital loss claimed under paragraph 111(1)(a) that is
+ * attributable to IFE, which is added back to ATI. Per-vintage, because each
+ * loss year carries its own IFE proportion.
+ */
+interface LossPortionFromIfeRow {
+  /** 073, column 1 — the tax year the non-capital loss arose in. */
+  taxYearOfOrigin?: string;
+  /** 074, column 2 — the non-capital loss, variable J(i). */
+  nonCapitalLoss: number;
+  /** 075, column 3 — the amount determined under (ii) of variable J. */
+  variableJSecondAmount?: number;
+  /** 077, column 5 — the amount actually deducted under paragraph 111(1)(a). */
+  amountDeducted?: number;
+}
+interface LossPortionFromIfeResult {
+  rows: {
+    taxYearOfOrigin?: string;
+    variableJ: number;
+    attributableToIfe: number;
+  }[];
+  /** Amount A — total of column 6. Part 2F **line 089**. */
+  totalAttributableToIfe: number;
+  issues: string[];
 }
-declare function computeSchedule1(input: Schedule1Input): Schedule1Result;
-/** Line 104 — book amortization is not deductible for tax (then deduct CCA at 403). */
-declare function amortizationAddBack(bookAmortization: number): Schedule1Line;
+declare function computeLossPortionFromIfe(rows: readonly LossPortionFromIfeRow[]): LossPortionFromIfeResult;
 /**
- * Line 121 — 50% of meals and entertainment is non-deductible (ITA s.67.1).
- * Pass the FULL expense; the halving happens here.
- */
-declare function mealsAndEntertainmentAddBack(totalMeals: number): Schedule1Line;
+ * The amount actually denied, and the amount actually added back on Schedule 1
+ * line 251.
+ *
+ * This is NOT simply "the shortfall". Part 2K computes a **proportion** (amount
+ * G) and Part 2L applies it to a base that deliberately excludes two things
+ * already counted elsewhere:
+ *
+ *   141  variable A of IFE
+ *   142  less the partnership share (Part 1E amount A) — denied instead through
+ *        the paragraph 12(1)(l.2) add-back in Part 2N
+ *   143  less a CFA's relevant affiliate IFE — denied instead through
+ *        clause 95(2)(f.11)(ii)(D) in Part 2M
+ *
+ * With neither of those present the base is variable A and the result equals
+ * the raw shortfall, which is why a simple corporation sees no difference. With
+ * either present, using the shortfall directly double-counts the denial.
+ */
+declare function computeExcessIfe(input: {
+  /** 141 — variable A of IFE (Part 2A amount A). */variableAOfIfe: number; /** 142 — the partnership share (Part 1E amount A). */
+  partnershipShare?: number; /** 143 — a CFA's relevant affiliate IFE (Part 2A line 041). */
+  affiliateRaife?: number; /** Amount G from Part 2K — the proportion denied. */
+  deniedProportion: number;
+}): {
+  base: number;
+  excessIfe: number;
+};
+/**
+ * Part 2N line 158 — the partnership IFE add-back under paragraph 12(1)(l.2):
+ * the Part 1E total (line 156) at the Part 2K proportion (line 157). Feeds
+ * Schedule 1 **line 252** and Part 2O **line 160**.
+ */
+declare function computePartnershipIfeAddBack(partnershipShare: number, deniedProportion: number): number;
+interface Clause95DeniedRow {
+  /** 144 — the controlled foreign affiliate's name. */
+  affiliateName?: string;
+  /** 145, column 2 — variable A of the definition of IFE for the affiliate. */
+  variableAForAffiliate: number;
+  /**
+   * 148, column 5 — the corporation's specified participating percentage for
+   * the affiliate's tax year, as a FRACTION (0.4, not 40).
+   */
+  specifiedParticipatingPercentage?: number;
+}
+interface Clause95IncludedRow {
+  /** 151 — the affiliate that is a member of the partnership. */
+  affiliateName?: string;
+  /** 152, column 2 — the amount under subclause 95(2)(f.11)(ii)(D)(II) in the CFA's FAPI. */
+  amountInAffiliateFapi: number;
+  /** 153, column 3 — specified participating percentage, as a FRACTION. */
+  specifiedParticipatingPercentage?: number;
+}
+interface Clause95Result {
+  /** 150 — total of the first table's column 6. Part 2O **line 161**. */
+  deniedUnderSubclauseI: number;
+  /** 155 — total of the second table's column 4. Part 2O **line 162**. */
+  includedUnderSubclauseII: number;
+}
+/**
+ * @param deniedProportion Amount G from Part 2K — the proportion of each
+ * expense denied under subsection 18.2(2). This is why Part 2M runs after the
+ * limitation rather than before it.
+ */
+declare function computeClause95Amounts(denied: readonly Clause95DeniedRow[], included: readonly Clause95IncludedRow[], deniedProportion: number): Clause95Result;
+//#endregion
+//#region src/t2/schedules/eifel-limitation.d.ts
+/**
+ * ITA subsection 18.2(2) — the excessive interest and financing expenses
+ * limitation itself.
+ *
+ * `eifel-excluded-entity.ts` decides **whether** the regime applies. This decides
+ * **how much** it denies, which was previously left unbuilt on the grounds that
+ * computing it from an unbuilt definition would be confidently wrong.
+ *
+ * ── The provision ───────────────────────────────────────────────────────────
+ *
+ * s.18.2(2) denies a *proportion* of each interest and financing expense:
+ *
+ *   (A − (B + C + D + E)) ÷ F
+ *
+ *   A  the taxpayer's interest and financing expenses for the year
+ *   B  the group-ratio amount under s.18.21(2) where that applies, otherwise
+ *      **G × H** — the ratio of permissible expenses times adjusted taxable income
+ *   C  the taxpayer's interest and financing revenues for the year
+ *   D  received capacity, to the extent it exceeds the amount deductible under
+ *      paragraph 111(1)(a.1)
+ *   E  absorbed capacity
+ *   F  ordinarily the same figure as A
+ *
+ * Because F is A in the ordinary case, the *amount* denied is simply
+ *
+ *   denied = A − (B + C + D + E),  floored at nil
+ *
+ * which is the form this module computes, while still reporting the proportion —
+ * the statute denies a fraction of *each* expense, and a preparer allocating the
+ * denial across expense lines needs the fraction rather than the total.
+ *
+ * ── The ratio of permissible expenses ───────────────────────────────────────
+ *
+ * Keyed off when the taxation year **BEGINS**, not when it ends:
+ *
+ *   begins on or after 2023-10-01 and before 2024-01-01 → **40%**
+ *   begins on or after 2024-01-01                       → **30%**
+ *
+ * The 40% band is transitional and narrow — one quarter — and it does **not**
+ * apply when determining cumulative unused excess capacity for a year beginning
+ * on or after 1 January 2024. That carve-out is not modelled; excess-capacity
+ * carry-forward is a separate mechanism this module does not compute.
+ *
+ * ── What this module does NOT compute ───────────────────────────────────────
+ *
+ * **Adjusted taxable income** is an input to THIS module, not a derivation — it
+ * is a build-up from taxable income through a dozen add-backs and reductions,
+ * and deriving it partially here would produce a plausible number from an
+ * incomplete definition. It is therefore **required**, and an absent one denies
+ * nothing while saying so. `eifel-adjusted-taxable-income.ts` derives it
+ * (Schedule 130 Part 2F), and `computeFederalT2` feeds that result in.
+ *
+ * Likewise the received and absorbed capacity amounts, which come from the
+ * excess-capacity regime — `eifel-capacity.ts` computes those (Parts 1A and
+ * 2G-2J), and the engine threads them in as `excessReceivedCapacity` (Part 2K
+ * amount C) and `absorbedCapacity` (Part 2H amount D). The group-ratio election
+ * under s.18.21 remains a preparer assertion.
+ *
+ * Source: `research/sources/legislation/ITA-section-18.2-EIFEL.txt`.
+ *
+ * Pure, whole dollars.
+ */
+/** The ratio bands, keyed off the taxation year START. */
+declare const EIFEL_TRANSITIONAL_RATIO = 0.4;
+declare const EIFEL_STANDARD_RATIO = 0.3;
+/** The regime's first day — years beginning before this are outside it. */
+declare const EIFEL_FIRST_YEAR_START = "2023-10-01";
+/** The transitional 40% band ends when years beginning in 2024 start. */
+declare const EIFEL_STANDARD_RATIO_FROM = "2024-01-01";
+interface EifelLimitationInput {
+  /** A — interest and financing expenses for the year. */
+  interestAndFinancingExpenses: number;
+  /**
+   * H — adjusted taxable income. **Required**: the definition is a large build-up
+   * this module does not derive, and an absent one denies nothing rather than
+   * being assumed.
+   */
+  adjustedTaxableIncome?: number;
+  /** C — interest and financing revenues for the year. */
+  interestAndFinancingRevenues?: number;
+  /**
+   * D — received capacity in excess of the amount deducted under paragraph
+   * 111(1)(a.1).
+   */
+  excessReceivedCapacity?: number;
+  /** E — absorbed capacity for the year. */
+  absorbedCapacity?: number;
+  /**
+   * B — the group ratio amount under s.18.21(2), where the election was made.
+   * Supplying it REPLACES the ratio × adjusted taxable income computation, as the
+   * provision directs.
+   */
+  groupRatioAmount?: number;
+  /** Taxation year start, ISO `YYYY-MM-DD` — selects the ratio band. */
+  taxYearStart: string;
+}
+interface EifelLimitationResult {
+  /** G — the ratio of permissible expenses that applied. */
+  ratioOfPermissibleExpenses: number;
+  /** B — the permitted amount, however it was arrived at. */
+  permittedAmount: number;
+  /** Whether B came from the group ratio election rather than ratio × income. */
+  usedGroupRatio: boolean;
+  /** B + C + D + E — everything that shelters the expenses. */
+  totalShelter: number;
+  /** The amount denied, floored at nil. */
+  deniedAmount: number;
+  /**
+   * The proportion of EACH expense that is denied. The statute denies a fraction
+   * of every interest and financing expense, so a preparer allocating the denial
+   * across expense lines needs this, not just the total.
+   */
+  deniedProportion: number;
+  /** Interest and financing expenses that remain deductible. */
+  deductibleAmount: number;
+  issues: string[];
+}
+/**
+ * The ratio of permissible expenses for a year beginning on `taxYearStart`.
+ * Returns 0 for a year beginning before the regime applies at all.
+ */
+declare function ratioOfPermissibleExpenses(taxYearStart: string): number;
+declare function computeEifelLimitation(input: EifelLimitationInput): EifelLimitationResult;
+//#endregion
+//#region src/t2/schedules/part-vi-1-deduction.d.ts
+/**
+ * ITA paragraph 110(1)(k) — the deduction against taxable income for Part VI.1 tax.
+ *
+ * Part VI.1 taxes dividends paid on taxable preferred shares (s.191.1(1)), and
+ * paragraph 110(1)(k) gives it back as a deduction in computing taxable income —
+ * a multiple of the tax, not the tax itself. Omitting it overstates taxable income
+ * by several times the Part VI.1 tax, which is why Schedule 43 has been returning
+ * `deductionPending` rather than a figure.
+ *
+ * The provision, verbatim:
+ *
+ *   > the amount determined by multiplying the taxpayer's tax payable under
+ *   > subsection 191.1(1) for the year by
+ *   >   (i)   if the taxation year ends before 2010, 3,
+ *   >   (ii)  if the taxation year ends after 2009 and before 2012, 3.2, and
+ *   >   (iii) if the taxation year ends after 2011, 3.5.
+ *
+ * Two things worth pinning down, because both are easy to get wrong:
+ *
+ *   • The multiple keys off the taxation year **END**, not its beginning, and not
+ *     the date the dividend was paid.
+ *   • The bands are not a rate change applied prospectively — a year ending in
+ *     2011 uses 3.2 for the whole year.
+ *
+ * The multiple has stood at 3.5 since 2012. It is modelled as a band table
+ * anyway, because prior-year returns and amendments are in scope and a hard-coded
+ * 3.5 silently misstates a 2010 amendment by 15%.
+ *
+ * Source: `research/sources/legislation/ITA-section-110-deductions.txt`.
+ *
+ * Pure, whole dollars.
+ */
+/** The s.110(1)(k) multiple, by taxation year end. Ascending. */
+interface PartVI1DeductionBand {
+  /** The multiple applies to a year ending on or after this date. */
+  readonly from: string;
+  readonly multiple: number;
+}
+declare const PART_VI_1_DEDUCTION_BANDS: readonly PartVI1DeductionBand[];
+interface PartVI1DeductionResult {
+  /** The Part VI.1 tax the deduction is computed on. */
+  partVI1Tax: number;
+  /** The statutory multiple that applied. */
+  multiple: number;
+  /** The paragraph 110(1)(k) deduction against taxable income. */
+  deduction: number;
+  issues: string[];
+}
+/** The multiple in force for a taxation year ending on `taxYearEnd`. */
+declare function partVI1DeductionMultiple(taxYearEnd: string, bands?: readonly PartVI1DeductionBand[]): number;
+/**
+ * The paragraph 110(1)(k) deduction.
+ *
+ * An unreadable year end yields nil and says so, rather than defaulting to the
+ * current multiple — guessing the year would misstate taxable income, and this
+ * deduction is large relative to the tax it follows.
+ */
+declare function computePartVI1Deduction(partVI1Tax: number, taxYearEnd: string, bands?: readonly PartVI1DeductionBand[]): PartVI1DeductionResult;
+//#endregion
+//#region src/t2/schedules/schedule1.d.ts
+/**
+ * T2 Schedule 1 — Net income (loss) for income tax purposes.
+ *
+ * The book→tax reconciliation, and the spine of the return: start from net
+ * income per the financial statements, ADD back amounts that are not deductible
+ * for tax (book amortization, 50% of meals, the income-tax provision, reserves,
+ * …) and DEDUCT tax-specific amounts (CCA from Schedule 8, tax reserves, …). The
+ * result flows to the T2 jacket and, for Alberta, into AT1 Schedule 12.
+ *
+ *   net income for tax = book net income + Σ additions − Σ deductions
+ *
+ * Pure, integer whole dollars (GIFI convention). The named builders below cover
+ * the most commonly-missed reconciling items and make the Sch-8 → Sch-1 linkage
+ * explicit.
+ */
+interface Schedule1Line {
+  /**
+   * The CRA line number — `'104'` for book amortization, `'403'` for CCA.
+   *
+   * This is the transmission key, not decoration: every value on a filed return
+   * goes to CRA keyed by line number, and a reconciling item recorded only as a
+   * description with an amount has **nowhere to go on the wire**. Optional here
+   * because the form itself provides open rows (`'135'`, `'295'`, `'395'`,
+   * `'495'`) for items it does not name, and because a preparer mid-entry has an
+   * amount before they have chosen a line — but a return cannot be filed while
+   * any line is missing, and `assertSchedule1Fileable` is what says so.
+   */
+  line?: string;
+  /**
+   * The caption. Where `line` names a line the form itself captions, this is
+   * ignored on output in favour of the official wording — see
+   * `T2_SCHEDULE_1`. It carries the preparer's own description only on the
+   * open rows.
+   */
+  label: string;
+  amount: number;
+  /** ITA section or working-paper reference, for the cited workpaper. */
+  ref?: string;
+}
+interface Schedule1Input {
+  /** Net income (loss) per the financial statements (book). */
+  bookNetIncome: number;
+  /** Amounts ADDED to book income (non-deductible expenses, book amortization, …). */
+  additions?: readonly Schedule1Line[];
+  /** Amounts DEDUCTED from book income (CCA, tax-specific deductions). */
+  deductions?: readonly Schedule1Line[];
+}
+interface Schedule1Result {
+  bookNetIncome: number;
+  additions: Schedule1Line[];
+  deductions: Schedule1Line[];
+  totalAdditions: number;
+  totalDeductions: number;
+  /** Net income (loss) for income tax purposes — feeds the jacket / AT1 Sch 12. */
+  netIncomeForTax: number;
+}
+declare function computeSchedule1(input: Schedule1Input): Schedule1Result;
+/** Line 104 — book amortization is not deductible for tax (then deduct CCA at 403). */
+declare function amortizationAddBack(bookAmortization: number): Schedule1Line;
+/**
+ * Line 121 — 50% of meals and entertainment is non-deductible (ITA s.67.1).
+ * Pass the FULL expense; the halving happens here.
+ */
+declare function mealsAndEntertainmentAddBack(totalMeals: number): Schedule1Line;
 /** Line 101 — the current income tax provision per the books is not deductible. */
 declare function incomeTaxProvisionAddBack(provision: number): Schedule1Line;
 /** Line 102 — the deferred provision, a separate line from the current one. */
@@ -7010,6 +8056,341 @@ interface Schedule6Result {
 }
 declare function computeSchedule6(dispositions: readonly CapitalDisposition[], inclusionRate: number): Schedule6Result;
 //#endregion
+//#region src/t2/schedules/schedule12-resource-deductions.d.ts
+/**
+ * T2 Schedule 12 — Resource-Related Deductions (2025 and later tax years).
+ *
+ * Federal T2 had ZERO tracking for any of this before this module — the
+ * Alberta side (AT1 Schedule 15, `t2/at1/schedules/schedule15-resource-related-deductions.ts`)
+ * has been fully built and wired for a while, computing an Alberta figure to
+ * diff against a federal figure that was always silently 0. This module
+ * closes that gap on the federal side.
+ *
+ * Source: `research/sources/cra-forms/pdf/T2SCH12-resource-related-deductions.pdf`
+ * (T2 SCH 12 E (26), downloaded 2026-09-03 — canada.ca was unreachable
+ * earlier in this project; re-verified reachable on this date), rendered
+ * page-by-page and read directly, not run through `pdftotext` (this form is
+ * a grid, the same class of layout `pdftotext -layout` has misaligned
+ * elsewhere in this codebase — rendering avoided that risk from the start).
+ *
+ * ── Five claim totals, one per Schedule 1 line ──────────────────────────────
+ *
+ *   Part 1+2+3  Depletion (EDA regular/successor + CMEDB)     → line 344
+ *   Part 4      Cumulative Canadian exploration expenses      → line 341
+ *   Part 5      Cumulative Canadian development expenses      → line 340
+ *   Part 6      Cumulative Canadian oil & gas property exp.   → line 342
+ *   Part 7+8+9  Foreign exploration/development + resource    → line 345
+ *
+ * ── What this module deliberately does NOT model ────────────────────────────
+ *
+ * The real form's full continuity has columns this module has no input for:
+ * amalgamation/wind-up transfers, transfers to/from a successor corporation,
+ * flow-through share renunciations, the look-back rule (s.66(12.66)), and
+ * CEE↔CDE reclassification (ss.66.1(9)/66.7(9)). These are real provisions,
+ * genuinely rare for a typical filer, and each one entered as a bare "other
+ * additions/deductions" figure risks silently misclassifying something the
+ * form treats specially (e.g. a flow-through renunciation has its own
+ * unique interaction with the pool). Each pool below accepts a plain
+ * `otherAdditions`/`otherDeductions` catch-all instead and says so in its
+ * own doc comment — an honest scope limit, not a silent gap. Successor
+ * pools ARE modelled (the form structurally requires the split), but with
+ * the same collapsed catch-all shape as the regular pools.
+ *
+ * ACDE (Accelerated Canadian development expenses, generally incurred
+ * after November 20, 2018 and before 2025) is NOT modelled as a separate
+ * input: this schedule version is titled "2025 and later tax years", so a
+ * CURRENT-year expense entered here is, for the ordinary case, always
+ * RCDE-eligible rather than ACDE-eligible (RCDE covers 2024-2034,
+ * overlapping the day this schedule starts applying). The narrow exception
+ * — a tax year straddling the 2024/2025 boundary with genuine pre-2025
+ * current-year CDE/COGPE additions — is not separately split out; treating
+ * 100% of current-year CDE/COGPE additions as RCDE-eligible is the correct
+ * default for the mainline case this schedule version targets, not a guess.
+ * Same logic for ACOGPE/RCOGPE (Part 6).
+ *
+ * The CCOGPE↔CDE cross-linkage (a negative CCOGPE subtotal routes to EITHER
+ * CDE line 105/133 depending on an s.66.7(4)(a)(iii) designation this
+ * engine has no source for) is the SAME ambiguity the AT1 module already
+ * flags unresolved for its own mirror of this rule — this module raises the
+ * identical class of `issues` entry rather than guessing a designation
+ * status it cannot know.
+ *
+ * Whole dollars, pure functions, no I/O.
+ */
+interface DepletionInput {
+  /** 101 */
+  edaRegularOpening?: number;
+  /** 115 — discretionary claim under Regulation 1201, capped at the pool. */
+  edaRegularClaim?: number;
+  /** 126 */
+  edaSuccessorOpening?: number;
+  /** 140 — discretionary claim under Regulation 1202(2), capped at the pool. */
+  edaSuccessorClaim?: number;
+  /** 150 */
+  cmedbOpening?: number;
+  /** 170 — discretionary claim under Regulation 1203(1), capped at the pool. */
+  cmedbClaim?: number;
+}
+interface DepletionResult {
+  edaRegularPool: number;
+  /** 115 */
+  edaRegularClaim: number;
+  /** 120 */
+  edaRegularClosing: number;
+  edaSuccessorPool: number;
+  /** 140 */
+  edaSuccessorClaim: number;
+  /** 145 */
+  edaSuccessorClosing: number;
+  cmedbPool: number;
+  /** 170 */
+  cmedbClaim: number;
+  /** 175 */
+  cmedbClosing: number;
+  /** 3D → Schedule 1 line 344. */
+  totalClaim: number;
+  issues: string[];
+}
+declare function computeDepletion(input?: DepletionInput): DepletionResult;
+interface CeeInput {
+  /** 200 */
+  regularOpening?: number;
+  /** 205 */
+  regularCurrentYearExpenses?: number;
+  /** 220 — collapsed catch-all; see module doc comment. */
+  regularOtherAdditions?: number;
+  /** 225 */
+  regularGovernmentAssistance?: number;
+  /** 230 — collapsed catch-all; see module doc comment. */
+  regularOtherDeductions?: number;
+  /** 245 — discretionary claim, capped at the subtotal (no rate — 100% claimable). */
+  regularClaim?: number;
+  /** 250 */
+  successorOpening?: number;
+  /** 280 — collapsed catch-all. */
+  successorOtherDeductions?: number;
+  /** 295 — discretionary claim, capped at the subtotal. */
+  successorClaim?: number;
+}
+interface CeeResult {
+  /** Amount C — regular subtotal before claim. */
+  regularSubtotal: number;
+  /** 245 */
+  regularClaim: number;
+  /** 249 */
+  regularClosing: number;
+  /** Amount D — successor subtotal before claim. */
+  successorSubtotal: number;
+  /** 295 */
+  successorClaim: number;
+  /** 299 */
+  successorClosing: number;
+  /** 4C → Schedule 1 line 341. */
+  totalClaim: number;
+  issues: string[];
+}
+declare function computeCee(input?: CeeInput): CeeResult;
+interface CdeInput {
+  /** 300 */
+  regularOpening?: number;
+  /** 303 */
+  regularCurrentYearExpenses?: number;
+  /** 310 — collapsed catch-all. */
+  regularOtherAdditions?: number;
+  /** 320 */
+  regularGovernmentAssistance?: number;
+  /** 325 */
+  regularReceivableOnDisposition?: number;
+  /**
+   * 330 — credit balance in the CCOGPE-regular pool, when that pool's own
+   * subtotal is negative (see `computeCogpe`'s `regularSubtotal`, and the
+   * module doc comment on the CCOGPE↔CDE cross-linkage). Auto-supplied by
+   * `computeSchedule12ResourceDeductions` from the COGPE result — do not
+   * set this directly unless calling `computeCde` standalone.
+   */
+  regularCreditBalanceInCogpePool?: number;
+  /** 335 — collapsed catch-all. */
+  regularOtherDeductions?: number;
+  /** 345 — discretionary claim, capped at the rate-limited maximum. */
+  regularClaim?: number;
+  /** 350 */
+  successorOpening?: number;
+  /** 380 — credit balance in the CCOGPE-successor pool. Auto-supplied like 330 above. */
+  successorCreditBalanceInCogpePool?: number;
+  /** 385 — collapsed catch-all. */
+  successorOtherDeductions?: number;
+  /** 395 — discretionary claim, capped at the rate-limited maximum. */
+  successorClaim?: number;
+}
+interface CdeResult {
+  /** Amount E — regular subtotal before claim. */
+  regularSubtotal: number;
+  /** 345 */
+  regularClaim: number;
+  /** 349 */
+  regularClosing: number;
+  /** Amount F — successor subtotal before claim. */
+  successorSubtotal: number;
+  /** 395 */
+  successorClaim: number;
+  /** 399 */
+  successorClosing: number;
+  /** 5C → Schedule 1 line 340. */
+  totalClaim: number;
+  issues: string[];
+}
+declare function computeCde(input: CdeInput | undefined, daysInTaxYear: number | undefined, /** From `computeCogpe` — see module doc comment on the cross-linkage. */
+
+cogpe?: {
+  regularSubtotal: number;
+  successorSubtotal: number;
+}): CdeResult;
+interface CogpeInput {
+  /** 400 */
+  regularOpening?: number;
+  /** 405 */
+  regularCurrentYearExpenses?: number;
+  /** 415 — collapsed catch-all. */
+  regularOtherAdditions?: number;
+  /** 420 */
+  regularReceivableOnDisposition?: number;
+  /** 425 */
+  regularGovernmentAssistance?: number;
+  /**
+   * 440 — collapsed catch-all deduction. May also receive a carryover from
+   * a negative CCOGPE-successor subtotal (line 495(b)) when no s.66.7(4)(a)(iii)
+   * designation was made — NOT auto-applied; see module doc comment.
+   */
+  regularOtherDeductions?: number;
+  /** 445 — discretionary claim, capped at the rate-limited maximum. */
+  regularClaim?: number;
+  /** 450 */
+  successorOpening?: number;
+  /** 470 */
+  successorReceivableOnDisposition?: number;
+  /** 490 — collapsed catch-all. */
+  successorOtherDeductions?: number;
+  /** 495 — discretionary claim, capped at the rate-limited maximum. */
+  successorClaim?: number;
+}
+interface CogpeResult {
+  /** Amount J — regular subtotal before claim. */
+  regularSubtotal: number;
+  /** 445 */
+  regularClaim: number;
+  /** 449 */
+  regularClosing: number;
+  /** Amount K — successor subtotal before claim. */
+  successorSubtotal: number;
+  /** 495 */
+  successorClaim: number;
+  /** 499 */
+  successorClosing: number;
+  /** 6C → Schedule 1 line 342. */
+  totalClaim: number;
+  issues: string[];
+}
+declare function computeCogpe(input: CogpeInput | undefined, daysInTaxYear: number | undefined): CogpeResult;
+interface ForeignExplorationInput {
+  /** 500 */
+  regularOpening?: number;
+  /** 515 — collapsed catch-all. */
+  regularOtherDeductions?: number;
+  /** 530 — foreign-source resource income; caps the claim. */
+  regularForeignResourceIncome?: number;
+  /** 520 — discretionary claim under s.66(4)/66.7(2). */
+  regularClaim?: number;
+  /** 550 */
+  successorOpening?: number;
+  /** 565 — collapsed catch-all. */
+  successorOtherDeductions?: number;
+  /** 580 — foreign-source resource income attributable to successored properties. */
+  successorForeignResourceIncome?: number;
+  /** 570 — discretionary claim. */
+  successorClaim?: number;
+}
+interface ForeignExplorationResult {
+  regularPool: number;
+  /** 520 */
+  regularClaim: number;
+  /** 525 */
+  regularClosing: number;
+  successorPool: number;
+  /** 570 */
+  successorClaim: number;
+  /** 575 */
+  successorClosing: number;
+  issues: string[];
+}
+/** Part 7 — Foreign exploration and development expenses (pre-2001 tax years; still a real, if rare, carryforward). */
+declare function computeForeignExploration(input: ForeignExplorationInput | undefined, daysInTaxYear: number | undefined): ForeignExplorationResult;
+/**
+ * Parts 8/9 — per-country specified foreign exploration/development (Part 8,
+ * pre-2001) and cumulative foreign resource expenses (Part 9, post-2000).
+ * Modelled as a flat total across countries — the form's own per-country
+ * allocation (required when claiming, per s.66(4.2)/66.7(2.2)/66.21) is a
+ * preparer-side allocation exercise this module does not perform; the total
+ * claim is what feeds Schedule 1 either way.
+ */
+interface ForeignPerCountryInput {
+  /** Sum of all countries' opening balances. */
+  openingBalance?: number;
+  /** Sum of all countries' current-year additions (Part 9 only; Part 8 has none). */
+  currentYearExpenses?: number;
+  /** Sum of all countries' other deductions/transfers. */
+  otherDeductions?: number;
+  /** Sum of all countries' foreign resource income. */
+  foreignResourceIncome?: number;
+  /** Discretionary claim, capped per the part's own formula. */
+  claim?: number;
+}
+interface ForeignPerCountryResult {
+  pool: number;
+  claim: number;
+  closing: number;
+  issues: string[];
+}
+/** Part 8 — specified foreign exploration/development, regular OR successor (call once per column; rates are identical). */
+declare function computeSpecifiedForeignExploration(input: ForeignPerCountryInput | undefined, label: string): ForeignPerCountryResult;
+/** Part 9 — cumulative foreign resource expenses, regular OR successor. */
+declare function computeCumulativeForeignResource(input: ForeignPerCountryInput | undefined, daysInTaxYear: number | undefined, label: string): ForeignPerCountryResult;
+interface Schedule12ResourceDeductionsInput {
+  depletion?: DepletionInput;
+  cee?: CeeInput;
+  cde?: Omit<CdeInput, 'regularCreditBalanceInCogpePool' | 'successorCreditBalanceInCogpePool'>;
+  cogpe?: CogpeInput;
+  foreignExploration?: ForeignExplorationInput;
+  specifiedForeignRegular?: ForeignPerCountryInput;
+  specifiedForeignSuccessor?: ForeignPerCountryInput;
+  cumulativeForeignRegular?: ForeignPerCountryInput;
+  cumulativeForeignSuccessor?: ForeignPerCountryInput;
+  /** Days in the tax year, for the ≥357-day step / linear provincial prorations. Default 365. */
+  daysInTaxYear?: number;
+}
+interface Schedule12ResourceDeductionsResult {
+  depletion?: DepletionResult;
+  cee?: CeeResult;
+  cde?: CdeResult;
+  cogpe?: CogpeResult;
+  foreignExploration?: ForeignExplorationResult;
+  specifiedForeignRegular?: ForeignPerCountryResult;
+  specifiedForeignSuccessor?: ForeignPerCountryResult;
+  cumulativeForeignRegular?: ForeignPerCountryResult;
+  cumulativeForeignSuccessor?: ForeignPerCountryResult;
+  /** Schedule 1 line 344. */
+  depletionClaim: number;
+  /** Schedule 1 line 341. */
+  ceeClaim: number;
+  /** Schedule 1 line 340. */
+  cdeClaim: number;
+  /** Schedule 1 line 342. */
+  cogpeClaim: number;
+  /** Schedule 1 line 345 — sum of Parts 7, 8 and 9's claims. */
+  foreignClaim: number;
+  issues: string[];
+}
+declare function computeSchedule12ResourceDeductions(input: Schedule12ResourceDeductionsInput): Schedule12ResourceDeductionsResult;
+//#endregion
 //#region src/t2/schedules/schedule13-reserves.d.ts
 /**
  * T2 Schedule 13 — Continuity of Reserves (Part 2, "Other reserves").
@@ -7388,11 +8769,11 @@ declare function computeSchedule31(input: Schedule31Input, rates: Schedule31Rate
  *   Part 2  Investment allowance = lines 401–407                        → line 490
  *   Part 3  Taxable capital = capital − investment allowance            → line 500
  *   Part 4  Taxable capital employed in Canada
- *           = taxable capital × (taxable income earned in Canada ÷ taxable income) → line 690
+ *           = taxable capital × (taxable income earned in Canada ÷ taxable income) → line 790
  *
  * Part 5 of the paper form (the 0.225% figure at line 415) is the SUPERSEDED
  * capital-tax-era grind; the CURRENT business-limit grind (straight-line $10M→$50M)
- * lives in Schedule 7. This schedule therefore stops at line 690 and hands that
+ * lives in Schedule 7. This schedule therefore stops at line 790 and hands that
  * figure to the Schedule 7 grind. The federal Part I.3 tax itself was repealed
  * (2006) and is not computed. Pure, integer whole dollars.
  */
@@ -7462,7 +8843,14 @@ interface TaxableCapitalResult {
   investmentAllowance: number;
   /** Line 500 — taxable capital for the year (≥ 0). */
   taxableCapital: number;
-  /** Line 690 — taxable capital employed in Canada (feeds the Schedule 7 grind). */
+  /**
+   * Line 790 — taxable capital employed in Canada (feeds the Schedule 7 grind).
+   *
+   * This comment said 690, which is not a line of Schedule 33 at all. The form
+   * prints "Taxable capital employed in Canada (line 701 minus amount E)"
+   * against 790, and `SCHEDULE_33_TAXABLE_CAPITAL_IN_CANADA_LINE` has always
+   * said so — the two disagreed and nothing checked.
+   */
   taxableCapitalEmployedInCanada: number;
   /** True when > $10M — Schedule 33 must be filed (large-corporation test). */
   filingRequired: boolean;
@@ -8053,6 +9441,28 @@ interface FederalT2Input {
   class13?: Class13Input;
   /** Class 14 (limited-life intangibles), the full per-property Reg 1100(1)(c) mechanic. */
   class14?: Class14Input;
+  /**
+   * Class 14.1's pre-2027 transitional additional allowance (Reg
+   * 1100(1)(c.1)/(c.2)) — requires a `'14.1'` row in `ccaClasses`. See
+   * `computeClass141AdditionalAllowance`'s own doc comment. Omit entirely for
+   * a corporation with no pre-2017 class 14.1 history (the common case).
+   */
+  class141Transitional?: {
+    transitionalBalanceAt2017?: number;
+    additionalAllowanceClaimedToDate?: number;
+  };
+  /**
+   * s.13(39) — reduces recapture on a disposition of class 14.1 property that
+   * was eligible capital property (ECP) before 2017. Requires a `'14.1'` row
+   * in `ccaClasses` with a disposition. See
+   * `computeClass141RecaptureReduction`'s own doc comment for the formula and
+   * its disclosed third-limb approximation.
+   */
+  class141Disposition?: {
+    proceeds: number;
+    capitalCost: number;
+    transitionalBalanceRemaining?: number;
+  };
   /**
    * Schedule 6 capital-property dispositions — engine computes the taxable capital
    * gain (added to income) and any current-year net capital loss (→ Schedule 4).
@@ -8067,10 +9477,27 @@ interface FederalT2Input {
    * through the Schedule 4 continuity inputs. Neither belongs here.
    */
   divisionCDeductions?: readonly TaxableIncomeLine[];
-  /** Charitable donations made this year (Schedule 2). Engine applies the 75% limit. */
+  /**
+   * CHARITABLE donations made this year (Schedule 2, Part 2 — lines 210/240).
+   * Engine applies the 75% of net income limit. Do NOT combine cultural or
+   * ecological gifts into this figure — see `culturalEcologicalGifts` below;
+   * mixing them in over-caps a gift type the Act does not limit at all.
+   */
   charitableDonations?: number;
-  /** Unclaimed donation pool carried forward from prior years. */
+  /** Unclaimed CHARITABLE donation pool carried forward from prior years (Schedule 2 line 240). */
   openingDonationPool?: number;
+  /**
+   * Gifts of certified cultural property (s.110.1(1)(b)) and ecologically
+   * sensitive land (s.110.1(1)(c)) made this year — Schedule 2 Parts 3/4
+   * (lines 410/520). Deducted in FULL, every year: unlike charitable
+   * donations, neither is limited to 75% of net income, so this engine
+   * claims the whole amount with no cap and no carryforward pool (this
+   * package does not yet track a multi-year cultural/ecological
+   * carryforward — see `SCHEDULE_2_CARRYFORWARD_YEARS` in
+   * `forms/schedule2.ts` for the 5/10-year periods a future carryforward
+   * implementation would need).
+   */
+  culturalEcologicalGifts?: number;
   /** Opening non-capital loss pool carried forward from the prior year. */
   openingNonCapitalLoss?: number;
   /** Opening net-capital loss pool carried forward from the prior year. */
@@ -8155,8 +9582,40 @@ interface FederalT2Input {
    * as an S1 deduction. Capital-gains reserves (Part 1) go through Schedule 6.
    */
   reserveContinuity?: readonly ReserveContinuityRow[];
-  /** Adjusted aggregate investment income (prior year). */
+  /**
+   * Adjusted aggregate investment income, PRIOR year (Schedule 7 Part 2, line
+   * 745, s.125(7)) — the SBD passive-income grind (s.125(5.1)(b)) only. This is
+   * NOT the same figure or the same year as `aggregateInvestmentIncome` below;
+   * see that field's doc comment for the conflation this app used to have.
+   */
   aaii?: number;
+  /**
+   * Schedule 7 Part 2's own line-by-line detail (705-741) — when given AND
+   * `aaii` is omitted, `aaii` is DERIVED from this via
+   * `computeAdjustedAggregateInvestmentIncome` instead of being typed in
+   * directly. `aaii` above still wins if both are supplied — an explicit
+   * override, not silently replaced.
+   */
+  adjustedAggregateInvestmentIncomeDetail?: AdjustedAggregateInvestmentIncomeInput;
+  /**
+   * Aggregate investment income, CURRENT year (Schedule 7 Part 1, line 092 —
+   * filed as jacket line 440) — feeds Part IV/RDTOH (s.129(3)), NOT the SBD
+   * grind. Genuinely a different number from `aaii`: different year (current
+   * vs. prior) AND different definition (plain AII vs. the s.125(7)-adjusted
+   * figure — Part 2 excludes gains/losses on active-asset dispositions and
+   * substitutes "income/losses from property" for Part 1's broader base).
+   * Defaults to `aaii` when omitted — an approximation this app has always
+   * made, now explicit rather than silent. See
+   * `research/findings/federal/S7-aaii-vs-aggregate-investment-income-conflation.md`.
+   */
+  aggregateInvestmentIncome?: number;
+  /**
+   * Schedule 7 Part 1's own line-by-line detail (002-082) — when given AND
+   * `aggregateInvestmentIncome` is omitted, it is DERIVED from this via
+   * `computeAggregateInvestmentIncome` instead of being typed in directly.
+   * `aggregateInvestmentIncome` above still wins if both are supplied.
+   */
+  aggregateInvestmentIncomeDetail?: AggregateInvestmentIncomeInput;
   /** Taxable dividends received from non-connected (portfolio) corps — Part IV. */
   portfolioDividendsReceived?: number;
   /** Of the portfolio dividends, the eligible portion (→ ERDTOH). */
@@ -8210,9 +9669,69 @@ interface FederalT2Input {
    */
   eifel?: Omit<EifelInput, 'taxYearStart' | 'isCcpc'> & {
     isCcpc?: boolean;
+    /**
+     * Schedule 130 Part 2A line 045 — the corporation's gross interest and
+     * financing expenses. Distinct from `netInterestAndFinancingExpenses`,
+     * which is the group's NET figure used only for the de-minimis
+     * excluded-entity test. Without this the limitation has no base to work
+     * on and nothing is denied.
+     */
+    interestAndFinancingExpenses?: number; /** Part 2D line 072 — the corporation's interest and financing revenues. */
+    interestAndFinancingRevenues?: number;
+    /**
+     * Part 2F line 106 — adjusted taxable income, supplied directly. Wins over
+     * the derivation below, same explicit-over-detail precedence as Schedule 7's
+     * `aaii`/`aaiiDetail` pair.
+     */
+    adjustedTaxableIncome?: number;
+    /**
+     * Part 2F — the components of the ATI build-up this engine cannot derive
+     * from the return (partnership shares, foreign affiliate amounts, exempt-IFE
+     * activity, foreign tax credit gross-ups). Taxable income, the year's
+     * non-capital loss, IFE, CCA, resource deductions, terminal loss, the
+     * 110(1)(k) deduction, IFR and recapture are all derived from the return
+     * itself and must NOT be repeated here.
+     */
+    adjustedTaxableIncomeDetail?: Omit<AdjustedTaxableIncomeInput, 'taxableIncome' | 'nonCapitalLossForYear' | 'lossClaimNotReducingTaxableIncome' | 'interestAndFinancingExpenses' | 'capitalCostAllowance' | 'resourceDeductions' | 'terminalLoss' | 'partVI1TaxDeduction' | 'interestAndFinancingRevenues' | 'recapture'>; /** Whether a group ratio election under subsection 18.21(2) was made. */
+    hasGroupRatioElection?: boolean; /** Part 2G line 118 / Part 2K line 132 — the allocated group ratio amount. */
+    groupRatioAmount?: number; /** Part 1A — the received-capacity table; its total is line 130. */
+    receivedCapacity?: readonly ReceivedCapacityRow[]; /** Part 2J line 128 — restricted interest and financing expenses carried forward. */
+    rifeFromPreviousYears?: number; /** Part 2I — the three preceding years' excess-capacity vintages. */
+    priorYearExcessCapacity?: readonly ExcessCapacityVintage[];
+    /**
+     * Part 2N line 158 — partnership IFE add-back (Schedule 1 line 252).
+     * DERIVED from `partnershipIfe` below × the Part 2K proportion when that
+     * table is supplied; this overrides the derivation.
+     */
+    partnershipIfeAddBack?: number; /** Part 2M line 150 — subclause 95(2)(f.11)(ii)(D)(I). Derived from `clause95Denied`. */
+    clause95FapiAmountI?: number; /** Part 2M line 155 — subclause 95(2)(f.11)(ii)(D)(II). Derived from `clause95Included`. */
+    clause95FapiAmountII?: number; /** Part 1B — borrowings under a public-sector agreement producing exempt IFE. */
+    exemptIfe?: readonly ExemptIfeRow[]; /** Part 1C — borrowings and other financings. Feeds lines 027/033/042. */
+    borrowings?: readonly BorrowingRow[]; /** Part 1D — loans and other financings. Feeds lines 061/066. */
+    loans?: readonly LoanRow[]; /** Part 1E — IFE allocated from a partnership. Feeds lines 039/142/156. */
+    partnershipIfe?: readonly PartnershipIfeRow[]; /** Part 2B — IFE capitalized into depreciable property. Feeds lines 030/032. */
+    capitalizedIfe?: readonly CapitalizedIfeRow[]; /** Part 2C — IFE inside resource expense pools. Feeds line 031. */
+    resourceIfe?: readonly ResourceIfeRow[]; /** Part 2E — the IFE-derived portion of a 111(1)(a) loss claim. Feeds line 089. */
+    lossPortionFromIfe?: readonly LossPortionFromIfeRow[];
+    /**
+     * Part 2A lines 027-044 — the IFE build-up. Lines fed by the sub-part
+     * tables above (027, 030, 031, 032, 033, 039, 042) are filled in from them
+     * and must NOT be repeated here. `interestAndFinancingExpenses` above
+     * overrides the whole derivation.
+     */
+    ifeDetail?: InterestAndFinancingExpensesInput;
+    /**
+     * Part 2D lines 058-071 — the IFR build-up. Lines 061 and 066 come from
+     * `loans` above. `interestAndFinancingRevenues` overrides the derivation.
+     */
+    ifrDetail?: InterestAndFinancingRevenuesInput; /** Part 2M, first table — amounts denied under subclause 95(2)(f.11)(ii)(D)(I). */
+    clause95Denied?: readonly Clause95DeniedRow[]; /** Part 2M, second table — amounts included under subclause 95(2)(f.11)(ii)(D)(II). */
+    clause95Included?: readonly Clause95IncludedRow[];
   };
   internetBusiness?: Schedule88Input;
   firstReturn?: Schedule101Input;
+  /** Feeds Schedule 1 lines 340/341/342/344/345. */
+  resourceDeductions?: Schedule12ResourceDeductionsInput;
   /** Qualified SR&ED expenditures for the year (the ITC base). */
   sredQualifiedExpenditures?: number;
   /**
@@ -8274,6 +9793,20 @@ interface FederalT2Result {
   schedule1: Schedule1Result;
   taxableIncomeCalc: TaxableIncomeResult;
   businessLimit: BusinessLimitResult;
+  /**
+   * Schedule 7 Part 2 — AAII derived from its own detail (when
+   * `adjustedAggregateInvestmentIncomeDetail` given). Its own
+   * `adjustedAggregateInvestmentIncome` is already folded into `aaii`'s
+   * resolved value feeding `businessLimit` — exposed here for the audit
+   * trail, not a separate figure to apply again.
+   */
+  adjustedAggregateInvestmentIncomeSchedule?: AdjustedAggregateInvestmentIncomeResult;
+  /**
+   * Schedule 7 Part 1 — AII derived from its own detail (when
+   * `aggregateInvestmentIncomeDetail` given). Already folded into RDTOH —
+   * exposed here for the audit trail.
+   */
+  aggregateInvestmentIncomeSchedule?: AggregateInvestmentIncomeResult;
   sbd: SbdResult;
   partI: PartITaxResult;
   /** Part IV tax on portfolio dividends + the RDTOH accounts (Schedule 3). */
@@ -8290,6 +9823,20 @@ interface FederalT2Result {
   class13?: Class13Result;
   /** Schedule 8 — Class 14 limited-life properties (when `class14` given). */
   class14?: Class14Result;
+  /**
+   * Class 14.1's pre-2027 transitional additional allowance (when
+   * `class141Transitional` given AND `ccaClasses` has a `'14.1'` row). Its
+   * `additionalAllowance` is already folded into `schedule1Deductions`/line
+   * 403 — exposed here for the audit trail, not as a separate claim to add.
+   */
+  class141AdditionalAllowance?: Class141AdditionalAllowanceResult;
+  /**
+   * s.13(39) reduction applied against class 14.1 recapture (when
+   * `class141Disposition` given). Already netted into the `'14.1'` row's
+   * `recapture` inside `cca` and into `cca.totalRecapture` — exposed here for
+   * the audit trail.
+   */
+  class141RecaptureReduction?: number;
   /** Schedule 6 — capital dispositions, taxable capital gain, net capital loss (when given). */
   capitalGains?: Schedule6Result;
   /** Schedule 5 — provincial/territorial tax (when a single Schedule-5 province is set). */
@@ -8315,15 +9862,55 @@ interface FederalT2Result {
    */
   partVI1?: Schedule43Result;
   /**
-   * EIFEL excluded-entity assessment. `requiresLimitation` true means the
-   * regime applies and the restriction is NOT computed — the return must not
-   * be filed.
+   * ITA s.110(1)(k) — the Division C deduction for Part VI.1 tax paid (jacket
+   * line 325). Its `deduction` is already folded into `divisionCDeductions`/
+   * `taxableIncome` — exposed here for the audit trail, not a separate claim.
+   */
+  partVI1Deduction?: PartVI1DeductionResult;
+  /**
+   * EIFEL excluded-entity assessment — whether the regime applies at all.
+   * When `requiresLimitation` is true, `eifelAdjustedTaxableIncome`,
+   * `eifelLimitation` and `eifelCapacity` below carry the computation itself.
    */
   eifel?: EifelResult;
+  /** Schedule 130 Part 2F — adjusted taxable income (present when the regime applies). */
+  eifelAdjustedTaxableIncome?: AdjustedTaxableIncomeResult;
+  /**
+   * Schedule 130 Parts 2K/2L — the subsection 18.2(2) denial itself.
+   *
+   * `deniedAmount` IS folded into `schedule1` (line 251) and therefore into
+   * `netIncomeForTax` and `taxableIncome`. Because adjusted taxable income is
+   * defined from taxable income "determined without regard to subsection
+   * 18.2(2)", the engine runs the Schedule 1 → taxable income sequence twice:
+   * once to give the limitation its base, once to apply what it produced. See
+   * `runIncomeSequence` in this module.
+   */
+  eifelLimitation?: EifelLimitationResult;
+  /**
+   * Schedule 130 Parts 1A/2G/2H/2I/2J/2O — the excess-capacity regime.
+   *
+   * Three of its outputs are what other forms ask for by name:
+   * `excessCapacityBeforeRife` is line 129, `receivedCapacity` is line 130,
+   * and `rifeForYear` is Schedule 4 line 710. AT1 Schedule 21's own RIFE
+   * section carries all three across.
+   */
+  eifelCapacity?: EifelCapacityResult;
+  /**
+   * Schedule 130 Part 2A — interest and financing expenses, built from the
+   * borrowing, partnership, capitalized-interest and resource-pool tables
+   * rather than typed in as one figure. `totalIfe` is line 045; `variableA` is
+   * the gross figure lines 139/141 read, which is what the denial is a
+   * proportion OF.
+   */
+  eifelIfe?: InterestAndFinancingExpensesResult;
+  /** Schedule 130 Part 2D — interest and financing revenues; `totalIfr` is line 072. */
+  eifelIfr?: InterestAndFinancingRevenuesResult;
   /** Schedule 88 — internet business activities (information; present when filed). */
   internetBusiness?: Schedule88Result;
   /** Schedule 101 / 24 — first return (information; present when this is a first return). */
   firstReturn?: Schedule101Result;
+  /** Schedule 12 — resource-related deductions (present when any pool has input). */
+  resourceDeductions?: Schedule12ResourceDeductionsResult;
   /** Schedule 31 — SR&ED investment tax credit (when qualified expenditures / opening pool present). */
   sredItc?: Schedule31Result;
   /** Schedule 27 — zero-emission technology manufacturing reduced-rate benefit (when ZETM income present). */
@@ -8347,6 +9934,20 @@ interface FederalT2Result {
   totalFederalTax: number;
   /** Total tax = federal + provincial/territorial (Schedule 5). */
   totalTax: number;
+  /**
+   * Each schedule's computed figures, keyed by the CRA line they belong on.
+   *
+   * The counterpart of Alberta's `schedulePayloads`. Everything else on this
+   * result is keyed by a name the engine chose — `netIncomeForTax`, `cca` — and
+   * a form cannot be rendered from those, which is why every federal paper Form
+   * View showed "not available" against every computed line. This carries the
+   * same figures under the numbers the return is filed by.
+   *
+   * Deliberately PARTIAL: a schedule appears only where the line each figure
+   * belongs on is recorded in code rather than inferred. See
+   * `t2-schedule-line-items.ts` for why that restraint is the point.
+   */
+  schedulePayloads: T2ScheduleData[];
 }
 declare function computeFederalT2(input: FederalT2Input): FederalT2Result;
 //#endregion
@@ -8689,497 +10290,199 @@ interface T2CifRdtoh {
 interface T2CifProvincial {
   province: string;
   provincialTaxableIncome?: number;
-  provincialTax: number;
-}
-interface T2CifCertification {
-  firstName: string;
-  lastName: string;
-  position: string;
-}
-/** Balance owing / refund settlement (lines 840 / 890 / 894). */
-interface T2CifSettlement {
-  instalmentsPaid: number;
-  /**
-   * Line 890 — **total credits**, amount B on page 9: every refundable credit
-   * (780, 784, 788, 792, 795–798, 800, 808, 812) plus instalments at 840.
-   * Optional because the caller does not always assemble the full credit stack.
-   */
-  totalCredits?: number;
-  /**
-   * Amount A minus amount B. The form prints this WITHOUT a numbered box — one
-   * signed balance, negative meaning a refund — so it carries no line number.
-   */
-  balanceOwing: number;
-  /** The same balance when negative. No line number, for the same reason. */
-  overpaymentRefund: number;
-  /**
-   * Line 894 — **refund code**, a single digit directing what the CRA does with
-   * an overpayment (refund it, or transfer it to the next instalment). A CODE,
-   * never a dollar amount.
-   */
-  refundCode?: string;
-}
-interface T2GifiLine {
-  code: string;
-  amount: number;
-}
-/** GIFI Schedule 100 (balance sheet) / 125 (income statement) / 141 (notes). */
-interface T2CifGifi {
-  schedule100: readonly T2GifiLine[];
-  schedule125: readonly T2GifiLine[];
-  notes?: {
-    preparedByAccountant?: boolean;
-    assuranceLevel?: string;
-    notesIncluded?: boolean;
-  };
-}
-interface T2CifAddress {
-  line1?: string;
-  city?: string;
-  province?: string;
-  postalCode?: string;
-  country?: string;
-}
-/**
- * T2 jacket yes/no questionnaire (pages 2–3). The CRA line for each is in the
- * comment. A complete return serialises every applicable line even when the
- * answer is "No"; the answers drive which schedules CRA expects, so the host
- * cross-checks them against the attached schedules.
- */
-interface T2CifQuestionnaire {
-  addressChanged?: boolean;
-  firstYear?: boolean;
-  finalReturn?: boolean;
-  amalgamation?: boolean;
-  windUp?: boolean;
-  acquisitionOfControl?: boolean;
-  nonResident?: boolean;
-  residentOfCanada?: boolean;
-  professionalCorp?: boolean;
-  inactive?: boolean;
-  associated?: boolean;
-  associatedClaimingExpenditureLimit?: boolean;
-  relatedCorporations?: boolean;
-  charitableDonations?: boolean;
-  dividends?: boolean;
-  claimingLosses?: boolean;
-  provincialCreditOrMultiJurisdiction?: boolean;
-  capitalGains?: boolean;
-  investmentIncome?: boolean;
-  manufacturingOrZetm?: boolean;
-  investmentTaxCredit?: boolean;
-  sredExpenditures?: boolean;
-  foreignTaxCredits?: boolean;
-  foreignAffiliates?: boolean;
-  foreignPropertyOver100k?: boolean;
-  nonArmsLengthNonResidentTransactions?: boolean;
-}
-interface T2CifShareholder {
-  name: string;
-  identifier?: string;
-  commonPct?: number;
-  preferredPct?: number;
-}
-/** Part I tax build-up (jacket) — reconciles to line 700. */
-interface T2CifPartI {
-  basicTax: number;
-  abatement: number;
-  smallBusinessDeduction: number;
-  generalRateReduction: number;
-}
-interface T2CifData {
-  identity: T2CifIdentity;
-  /** T2 jacket yes/no questionnaire (pages 2–3). */
-  questionnaire?: T2CifQuestionnaire;
-  /** GIFI financial statements (Schedule 100/125/141) — mandatory on a real filing. */
-  gifi?: T2CifGifi;
-  /** Schedule 50 — shareholders holding ≥10% (private corporations). */
-  shareholders?: readonly T2CifShareholder[];
-  schedule1?: T2CifSchedule1;
-  capitalGains?: T2CifCapitalGains;
-  cca?: T2CifCca;
-  losses?: T2CifLosses;
-  donations?: T2CifSchedule2;
-  sbd?: T2CifSbd;
-  zetm?: T2CifZetm;
-  foreignTaxCredit?: T2CifForeignTaxCredit;
-  sredItc?: T2CifSredItc;
-  rdtoh?: T2CifRdtoh;
-  grip?: T2CifGrip;
-  provincial?: T2CifProvincial;
-  taxableIncome: number;
-  partIBuildUp?: T2CifPartI;
-  partITax: number;
-  /**
-   * Part III.1 tax on an excessive eligible dividend designation — jacket 710.
-   * Schedule 55. Included in `totalFederalTax`, so it MUST be disclosed here:
-   * the jacket summary is an addition, and a 770 that exceeds the sum of its
-   * components is an internally inconsistent return.
-   */
-  partIII1Tax?: number;
-  /** Part VI.1 tax on taxable preferred share dividends — jacket 724. Schedule 43. */
-  partVI1Tax?: number;
-  /** Total FEDERAL tax net of credits + dividend refund (Part I + IV − refund − credits). */
-  totalFederalTax?: number;
-  totalTax: number;
-  settlement?: T2CifSettlement;
-  certification?: T2CifCertification;
-}
-/**
- * Render the T2 return. Pass `{ forFiling: true }` for a real transmission: it
- * makes the CRA-mandatory sections UNCONDITIONAL — a missing GIFI balance sheet
- * (S100), income statement (S125), notes checklist (S141), head-office address,
- * or (for a private corporation) Schedule 50 THROWS rather than silently
- * omitting. A draft/preview (the default) renders whatever is present.
- */
-declare function renderT2DraftReturn(data: T2CifData, opts?: {
-  forFiling?: boolean;
-}): string;
-//#endregion
-//#region src/t2/jacket/settlement.d.ts
-/**
- * T2 jacket — balance owing / refund settlement (the bottom of page 8).
- *
- * A complete return must reconcile total tax payable down to what the
- * corporation actually owes or is refunded:
- *
- *   balance owing (890)      = max(0, total tax payable − instalments/payments)
- *   overpayment/refund (894) = max(0, instalments/payments − total tax payable)
- *
- * `totalTaxPayable` here is the engine's tax figure, already NET of the dividend
- * refund and refundable credits it folds in (so those are not subtracted again).
- * `instalmentsPaid` (line 840) is a PAYMENT record supplied by the host — it is
- * not a computed tax value, so it stays a caller input. Whole dollars.
- */
-interface T2SettlementInput {
-  /** Total tax payable (line 770), net of refundable credits per the engine. */
-  totalTaxPayable: number;
-  /** Tax paid by instalments and other payments during the year (line 840). */
-  instalmentsPaid?: number;
-}
-interface T2SettlementResult {
-  totalTaxPayable: number;
-  instalmentsPaid: number;
-  /** Balance unpaid (line 890) — zero when overpaid. */
-  balanceOwing: number;
-  /** Overpayment refundable to the corporation (line 894) — zero when a balance is owing. */
-  overpaymentRefund: number;
-}
-declare function computeT2Settlement(input: T2SettlementInput): T2SettlementResult;
-//#endregion
-//#region src/t2/schedules/eifel-adjusted-taxable-income.d.ts
-/**
- * ITA subsection 18.2(1) — **adjusted taxable income**, the base the EIFEL
- * ceiling is computed on.
- *
- * `eifel-limitation.ts` took this as a required input because deriving it
- * partially would produce a plausible figure from an incomplete definition. This
- * derives it, and is explicit about the components it does and does not cover.
- *
- * ── What it is ──────────────────────────────────────────────────────────────
- *
- * An EBITDA-like measure, built from taxable income by adding back the things the
- * regime is measuring against and removing the things that would double-count.
- *
- *   ATI = A + B − C
- *
- *   A = D − E   the income base
- *   B           the ADD-BACKS
- *   C           the REDUCTIONS
- *
- * **The add-backs include the interest and financing expenses themselves.** That
- * is the point of the measure and the thing to hold on to: the ceiling is a
- * percentage of income computed *before* the very expenses being limited, so a
- * corporation cannot shrink its own ceiling by borrowing more.
- *
- * ── A — the income base (D − E) ─────────────────────────────────────────────
- *
- * **D** is taxable income for the year, determined **without regard to** s.18.2(2)
- * itself, paragraphs 12(1)(l.2) and 111(1)(a.1), and clause 95(2)(f.11)(ii)(D) —
- * a non-resident uses taxable income earned in Canada on the same basis. The
- * circularity is deliberate: the limitation cannot be an input to its own base.
- *
- * **E** subtracts the year's non-capital loss on the same basis, any amount
- * claimed under paragraph 111(1)(a) that did not actually reduce taxable income,
- * and a controlled-foreign-affiliate component (`T × U ÷ V`).
- *
- * ── B — the add-backs ───────────────────────────────────────────────────────
- *
- *   (a) interest and financing expenses for the year
- *   (b) capital cost allowance and resource deductions — paragraph 20(1)(a),
- *       59.1(a) and subsections 66(4), 66.1(2)/(3), 66.2(2), 66.21(4), 66.4(2),
- *       66.7(1)-(5)
- *   (c) terminal losses — subsection 20(16)
- *   (d) the taxpayer's share of a partnership's 20(1)(a) and 20(16) deductions
- *   (e) the portion of a paragraph 111(1)(e) limited-partnership-loss claim
- *       attributable to those amounts
- *
- * ── C — the reductions ──────────────────────────────────────────────────────
- *
- *   (a) interest and financing revenues
- *   (b) recapture — subsection 13(1)
- *   (c) the taxpayer's share of a partnership's 13(1) inclusion
- *   (d) resource inclusions — subsections 59(1), 59(3.2), paragraph 59.1(b)
- *   (e) for a corporation, a grossed-up foreign tax credit amount:
- *         **100/28** of what would be deductible under s.126(1), and
- *         the s.126(2) amounts times the relevant factor
- *
- * ── Not modelled ────────────────────────────────────────────────────────────
- *
- * The trust variant of C(e), and the later paragraphs of B and C dealing with
- * foreign affiliate income and exempt interest. Each is available as an explicit
- * `otherAdditions` / `otherReductions` input rather than silently omitted, so a
- * preparer with one of those amounts can still arrive at the right figure and the
- * engine does not pretend the definition is shorter than it is.
- *
- * Source: `research/sources/legislation/ITA-section-18.2-EIFEL.txt`.
- *
- * Pure, whole dollars.
- */
-/** C(e)(i) — s.126(1) amounts are grossed up by 100/28. */
-declare const FOREIGN_TAX_CREDIT_GROSS_UP: number;
-interface AdjustedTaxableIncomeInput {
-  /**
-   * D — taxable income for the year, determined **without regard to** s.18.2(2),
-   * paragraphs 12(1)(l.2) and 111(1)(a.1), and clause 95(2)(f.11)(ii)(D). For a
-   * non-resident, taxable income earned in Canada on the same basis.
-   *
-   * Signed: a loss year gives a negative figure and the definition permits it.
-   */
-  taxableIncome: number;
-  /** E(a) — the non-capital loss for the year, on the same determinations. */
-  nonCapitalLossForYear?: number;
-  /**
-   * E(a.1) — an amount claimed under paragraph 111(1)(a) **to the extent it did
-   * not reduce** taxable income as determined for D.
-   */
-  lossClaimNotReducingTaxableIncome?: number;
-  /** E(b) — the controlled foreign affiliate component, `T × U ÷ V`. */
-  foreignAccrualPropertyLossComponent?: number;
-  /** B(a) — interest and financing expenses for the year. */
-  interestAndFinancingExpenses?: number;
-  /** B(b) — capital cost allowance, paragraph 20(1)(a). */
-  capitalCostAllowance?: number;
-  /** B(b) — resource deductions under s.59.1(a) and the s.66 series. */
-  resourceDeductions?: number;
-  /** B(c) — terminal losses, subsection 20(16). */
-  terminalLoss?: number;
-  /** B(d) — the taxpayer's share of a partnership's 20(1)(a) / 20(16) deductions. */
-  partnershipCapitalAndTerminalShare?: number;
-  /** B(e) — the attributable portion of a paragraph 111(1)(e) claim. */
-  limitedPartnershipLossPortion?: number;
-  /** Any further B paragraph this module does not model. */
-  otherAdditions?: number;
-  /** C(a) — interest and financing revenues for the year. */
-  interestAndFinancingRevenues?: number;
-  /** C(b) — recapture included under subsection 13(1). */
-  recapture?: number;
-  /** C(c) — the taxpayer's share of a partnership's 13(1) inclusion. */
-  partnershipRecaptureShare?: number;
-  /** C(d) — inclusions under s.59(1), 59(3.2) or paragraph 59.1(b). */
-  resourceInclusions?: number;
-  /** C(e)(i) — amounts deductible under s.126(1). Grossed up by 100/28 here. */
-  section126_1ForeignTaxCredits?: number;
-  /** C(e)(ii) — amounts deductible under s.126(2), already at the relevant factor. */
-  section126_2GrossedUp?: number;
-  /** Any further C paragraph this module does not model. */
-  otherReductions?: number;
-}
-interface AdjustedTaxableIncomeResult {
-  /** A — the income base, D − E. Signed. */
-  incomeBase: number;
-  /** B — total add-backs. */
-  totalAdditions: number;
-  /** C — total reductions. */
-  totalReductions: number;
-  /** A + B − C. **Signed** — the definition permits a negative result. */
-  adjustedTaxableIncome: number;
-  issues: string[];
-}
-declare function computeAdjustedTaxableIncome(input: AdjustedTaxableIncomeInput): AdjustedTaxableIncomeResult;
-//#endregion
-//#region src/t2/schedules/eifel-limitation.d.ts
-/**
- * ITA subsection 18.2(2) — the excessive interest and financing expenses
- * limitation itself.
- *
- * `eifel-excluded-entity.ts` decides **whether** the regime applies. This decides
- * **how much** it denies, which was previously left unbuilt on the grounds that
- * computing it from an unbuilt definition would be confidently wrong.
- *
- * ── The provision ───────────────────────────────────────────────────────────
- *
- * s.18.2(2) denies a *proportion* of each interest and financing expense:
- *
- *   (A − (B + C + D + E)) ÷ F
- *
- *   A  the taxpayer's interest and financing expenses for the year
- *   B  the group-ratio amount under s.18.21(2) where that applies, otherwise
- *      **G × H** — the ratio of permissible expenses times adjusted taxable income
- *   C  the taxpayer's interest and financing revenues for the year
- *   D  received capacity, to the extent it exceeds the amount deductible under
- *      paragraph 111(1)(a.1)
- *   E  absorbed capacity
- *   F  ordinarily the same figure as A
- *
- * Because F is A in the ordinary case, the *amount* denied is simply
- *
- *   denied = A − (B + C + D + E),  floored at nil
- *
- * which is the form this module computes, while still reporting the proportion —
- * the statute denies a fraction of *each* expense, and a preparer allocating the
- * denial across expense lines needs the fraction rather than the total.
- *
- * ── The ratio of permissible expenses ───────────────────────────────────────
- *
- * Keyed off when the taxation year **BEGINS**, not when it ends:
- *
- *   begins on or after 2023-10-01 and before 2024-01-01 → **40%**
- *   begins on or after 2024-01-01                       → **30%**
- *
- * The 40% band is transitional and narrow — one quarter — and it does **not**
- * apply when determining cumulative unused excess capacity for a year beginning
- * on or after 1 January 2024. That carve-out is not modelled; excess-capacity
- * carry-forward is a separate mechanism this module does not compute.
- *
- * ── What this module does NOT compute ───────────────────────────────────────
- *
- * **Adjusted taxable income** is an input, not a derivation. Its definition is a
- * build-up from taxable income through a dozen add-backs and reductions —
- * interest and financing expenses, capital cost allowance, resource deductions,
- * loss claims with their own nested formulas — each with its own defined term. A
- * partial implementation would produce a plausible number from an incomplete
- * definition, which is precisely the failure this module was deferred to avoid.
- * It is therefore **required**, and an absent one denies nothing while saying so.
- *
- * Likewise the group-ratio election under s.18.21, and the received/absorbed
- * capacity amounts, which come from the excess-capacity regime.
- *
- * Source: `research/sources/legislation/ITA-section-18.2-EIFEL.txt`.
- *
- * Pure, whole dollars.
- */
-/** The ratio bands, keyed off the taxation year START. */
-declare const EIFEL_TRANSITIONAL_RATIO = 0.4;
-declare const EIFEL_STANDARD_RATIO = 0.3;
-/** The regime's first day — years beginning before this are outside it. */
-declare const EIFEL_FIRST_YEAR_START = "2023-10-01";
-/** The transitional 40% band ends when years beginning in 2024 start. */
-declare const EIFEL_STANDARD_RATIO_FROM = "2024-01-01";
-interface EifelLimitationInput {
-  /** A — interest and financing expenses for the year. */
-  interestAndFinancingExpenses: number;
+  provincialTax: number;
+}
+interface T2CifCertification {
+  firstName: string;
+  lastName: string;
+  position: string;
+}
+/** Balance owing / refund settlement (lines 840 / 890 / 894). */
+interface T2CifSettlement {
+  instalmentsPaid: number;
   /**
-   * H — adjusted taxable income. **Required**: the definition is a large build-up
-   * this module does not derive, and an absent one denies nothing rather than
-   * being assumed.
+   * Line 890 — **total credits**, amount B on page 9: every refundable credit
+   * (780, 784, 788, 792, 795–798, 800, 808, 812) plus instalments at 840.
+   * Optional because the caller does not always assemble the full credit stack.
    */
-  adjustedTaxableIncome?: number;
-  /** C — interest and financing revenues for the year. */
-  interestAndFinancingRevenues?: number;
+  totalCredits?: number;
   /**
-   * D — received capacity in excess of the amount deducted under paragraph
-   * 111(1)(a.1).
+   * Amount A minus amount B. The form prints this WITHOUT a numbered box — one
+   * signed balance, negative meaning a refund — so it carries no line number.
    */
-  excessReceivedCapacity?: number;
-  /** E — absorbed capacity for the year. */
-  absorbedCapacity?: number;
+  balanceOwing: number;
+  /** The same balance when negative. No line number, for the same reason. */
+  overpaymentRefund: number;
   /**
-   * B — the group ratio amount under s.18.21(2), where the election was made.
-   * Supplying it REPLACES the ratio × adjusted taxable income computation, as the
-   * provision directs.
+   * Line 894 — **refund code**, a single digit directing what the CRA does with
+   * an overpayment (refund it, or transfer it to the next instalment). A CODE,
+   * never a dollar amount.
    */
-  groupRatioAmount?: number;
-  /** Taxation year start, ISO `YYYY-MM-DD` — selects the ratio band. */
-  taxYearStart: string;
+  refundCode?: string;
 }
-interface EifelLimitationResult {
-  /** G — the ratio of permissible expenses that applied. */
-  ratioOfPermissibleExpenses: number;
-  /** B — the permitted amount, however it was arrived at. */
-  permittedAmount: number;
-  /** Whether B came from the group ratio election rather than ratio × income. */
-  usedGroupRatio: boolean;
-  /** B + C + D + E — everything that shelters the expenses. */
-  totalShelter: number;
-  /** The amount denied, floored at nil. */
-  deniedAmount: number;
+interface T2GifiLine {
+  code: string;
+  amount: number;
+}
+/** GIFI Schedule 100 (balance sheet) / 125 (income statement) / 141 (notes). */
+interface T2CifGifi {
+  schedule100: readonly T2GifiLine[];
+  schedule125: readonly T2GifiLine[];
+  notes?: {
+    preparedByAccountant?: boolean;
+    assuranceLevel?: string;
+    notesIncluded?: boolean;
+  };
+}
+interface T2CifAddress {
+  line1?: string;
+  city?: string;
+  province?: string;
+  postalCode?: string;
+  country?: string;
+}
+/**
+ * T2 jacket yes/no questionnaire (pages 2–3). The CRA line for each is in the
+ * comment. A complete return serialises every applicable line even when the
+ * answer is "No"; the answers drive which schedules CRA expects, so the host
+ * cross-checks them against the attached schedules.
+ */
+interface T2CifQuestionnaire {
+  addressChanged?: boolean;
+  firstYear?: boolean;
+  finalReturn?: boolean;
+  amalgamation?: boolean;
+  windUp?: boolean;
+  acquisitionOfControl?: boolean;
+  deemedYearEnd?: boolean;
   /**
-   * The proportion of EACH expense that is denied. The statute denies a fraction
-   * of every interest and financing expense, so a preparer allocating the denial
-   * across expense lines needs this, not just the total.
+   * 080 — the form asks "Is the corporation a resident of Canada?", the
+   * OPPOSITE of what the guided editor collects (`identification.nonResident`).
+   * The service inverts it when building this field; there is no separate
+   * "NonResident" jacket line to carry the un-inverted answer.
    */
-  deniedProportion: number;
-  /** Interest and financing expenses that remain deductible. */
-  deductibleAmount: number;
-  issues: string[];
+  residentOfCanada?: boolean;
+  professionalCorp?: boolean;
+  inactive?: boolean;
+  associated?: boolean;
+  associatedClaimingExpenditureLimit?: boolean;
+  relatedCorporations?: boolean;
+  charitableDonations?: boolean;
+  dividends?: boolean;
+  claimingLosses?: boolean;
+  provincialCreditOrMultiJurisdiction?: boolean;
+  capitalGains?: boolean;
+  investmentIncome?: boolean;
+  manufacturingOrZetm?: boolean;
+  investmentTaxCredit?: boolean;
+  sredExpenditures?: boolean;
+  foreignTaxCredits?: boolean;
+  foreignAffiliates?: boolean;
+  foreignPropertyOver100k?: boolean;
+  nonArmsLengthNonResidentTransactions?: boolean;
+}
+interface T2CifShareholder {
+  name: string;
+  identifier?: string;
+  commonPct?: number;
+  preferredPct?: number;
+}
+/** Part I tax build-up (jacket) — reconciles to line 700. */
+interface T2CifPartI {
+  basicTax: number;
+  abatement: number;
+  smallBusinessDeduction: number;
+  generalRateReduction: number;
+}
+interface T2CifData {
+  identity: T2CifIdentity;
+  /** T2 jacket yes/no questionnaire (pages 2–3). */
+  questionnaire?: T2CifQuestionnaire;
+  /** GIFI financial statements (Schedule 100/125/141) — mandatory on a real filing. */
+  gifi?: T2CifGifi;
+  /** Schedule 50 — shareholders holding ≥10% (private corporations). */
+  shareholders?: readonly T2CifShareholder[];
+  schedule1?: T2CifSchedule1;
+  capitalGains?: T2CifCapitalGains;
+  cca?: T2CifCca;
+  losses?: T2CifLosses;
+  donations?: T2CifSchedule2;
+  sbd?: T2CifSbd;
+  zetm?: T2CifZetm;
+  foreignTaxCredit?: T2CifForeignTaxCredit;
+  sredItc?: T2CifSredItc;
+  rdtoh?: T2CifRdtoh;
+  grip?: T2CifGrip;
+  provincial?: T2CifProvincial;
+  taxableIncome: number;
+  partIBuildUp?: T2CifPartI;
+  partITax: number;
+  /**
+   * Part III.1 tax on an excessive eligible dividend designation — jacket 710.
+   * Schedule 55. Included in `totalFederalTax`, so it MUST be disclosed here:
+   * the jacket summary is an addition, and a 770 that exceeds the sum of its
+   * components is an internally inconsistent return.
+   */
+  partIII1Tax?: number;
+  /** Part VI.1 tax on taxable preferred share dividends — jacket 724. Schedule 43. */
+  partVI1Tax?: number;
+  /** Total FEDERAL tax net of credits + dividend refund (Part I + IV − refund − credits). */
+  totalFederalTax?: number;
+  totalTax: number;
+  settlement?: T2CifSettlement;
+  certification?: T2CifCertification;
 }
 /**
- * The ratio of permissible expenses for a year beginning on `taxYearStart`.
- * Returns 0 for a year beginning before the regime applies at all.
+ * Render the T2 return. Pass `{ forFiling: true }` for a real transmission: it
+ * makes the CRA-mandatory sections UNCONDITIONAL — a missing GIFI balance sheet
+ * (S100), income statement (S125), notes checklist (S141), head-office address,
+ * or (for a private corporation) Schedule 50 THROWS rather than silently
+ * omitting. A draft/preview (the default) renders whatever is present.
  */
-declare function ratioOfPermissibleExpenses(taxYearStart: string): number;
-declare function computeEifelLimitation(input: EifelLimitationInput): EifelLimitationResult;
+declare function renderT2DraftReturn(data: T2CifData, opts?: {
+  forFiling?: boolean;
+}): string;
 //#endregion
-//#region src/t2/schedules/part-vi-1-deduction.d.ts
+//#region src/t2/jacket/settlement.d.ts
 /**
- * ITA paragraph 110(1)(k) — the deduction against taxable income for Part VI.1 tax.
- *
- * Part VI.1 taxes dividends paid on taxable preferred shares (s.191.1(1)), and
- * paragraph 110(1)(k) gives it back as a deduction in computing taxable income —
- * a multiple of the tax, not the tax itself. Omitting it overstates taxable income
- * by several times the Part VI.1 tax, which is why Schedule 43 has been returning
- * `deductionPending` rather than a figure.
- *
- * The provision, verbatim:
- *
- *   > the amount determined by multiplying the taxpayer's tax payable under
- *   > subsection 191.1(1) for the year by
- *   >   (i)   if the taxation year ends before 2010, 3,
- *   >   (ii)  if the taxation year ends after 2009 and before 2012, 3.2, and
- *   >   (iii) if the taxation year ends after 2011, 3.5.
- *
- * Two things worth pinning down, because both are easy to get wrong:
+ * T2 jacket — balance owing / refund settlement (the bottom of page 8).
  *
- *   • The multiple keys off the taxation year **END**, not its beginning, and not
- *     the date the dividend was paid.
- *   • The bands are not a rate change applied prospectively — a year ending in
- *     2011 uses 3.2 for the whole year.
+ * A complete return must reconcile total tax payable down to what the
+ * corporation actually owes or is refunded:
  *
- * The multiple has stood at 3.5 since 2012. It is modelled as a band table
- * anyway, because prior-year returns and amendments are in scope and a hard-coded
- * 3.5 silently misstates a 2010 amendment by 15%.
+ *   balance owing      = max(0, total tax payable − instalments/payments)
+ *   overpayment/refund = max(0, instalments/payments − total tax payable)
  *
- * Source: `research/sources/legislation/ITA-section-110-deductions.txt`.
+ * NEITHER figure has its own printed line number. Line 890 is "Total
+ * credits" (Amount B, the SUM of every credit line INCLUDING 840, not the
+ * net balance), and line 894 is a single-digit "Refund code" choosing what
+ * happens to an overpayment — never a dollar amount. `jacket.ts`'s own
+ * FormDefinition documents this explicitly on line 890's field: "the form
+ * prints [the balance] without a numbered box... must never be filed
+ * against 890, which would report it as credits claimed." An earlier
+ * version of this module's own doc comments made exactly that mistake —
+ * fixed here to match.
  *
- * Pure, whole dollars.
+ * `totalTaxPayable` here is the engine's tax figure, already NET of the dividend
+ * refund and refundable credits it folds in (so those are not subtracted again).
+ * `instalmentsPaid` (line 840) is a PAYMENT record supplied by the host — it is
+ * not a computed tax value, so it stays a caller input. Whole dollars.
  */
-/** The s.110(1)(k) multiple, by taxation year end. Ascending. */
-interface PartVI1DeductionBand {
-  /** The multiple applies to a year ending on or after this date. */
-  readonly from: string;
-  readonly multiple: number;
+interface T2SettlementInput {
+  /** Total tax payable (line 770), net of refundable credits per the engine. */
+  totalTaxPayable: number;
+  /** Tax paid by instalments and other payments during the year (line 840). */
+  instalmentsPaid?: number;
 }
-declare const PART_VI_1_DEDUCTION_BANDS: readonly PartVI1DeductionBand[];
-interface PartVI1DeductionResult {
-  /** The Part VI.1 tax the deduction is computed on. */
-  partVI1Tax: number;
-  /** The statutory multiple that applied. */
-  multiple: number;
-  /** The paragraph 110(1)(k) deduction against taxable income. */
-  deduction: number;
-  issues: string[];
+interface T2SettlementResult {
+  totalTaxPayable: number;
+  instalmentsPaid: number;
+  /** Balance unpaid. No line number — see this module's own doc comment. */
+  balanceOwing: number;
+  /** Overpayment refundable to the corporation. No line number — see this module's own doc comment. */
+  overpaymentRefund: number;
 }
-/** The multiple in force for a taxation year ending on `taxYearEnd`. */
-declare function partVI1DeductionMultiple(taxYearEnd: string, bands?: readonly PartVI1DeductionBand[]): number;
-/**
- * The paragraph 110(1)(k) deduction.
- *
- * An unreadable year end yields nil and says so, rather than defaulting to the
- * current multiple — guessing the year would misstate taxable income, and this
- * deduction is large relative to the tax it follows.
- */
-declare function computePartVI1Deduction(partVI1Tax: number, taxYearEnd: string, bands?: readonly PartVI1DeductionBand[]): PartVI1DeductionResult;
+declare function computeT2Settlement(input: T2SettlementInput): T2SettlementResult;
 //#endregion
 //#region src/t2/schedules/schedule27-mp.d.ts
 /**
@@ -9289,6 +10592,71 @@ interface MpDeductionResult {
   grossRevenueRatio?: number;
   issues: string[];
 }
+/** The $200,000 combined-active-business-income ceiling, s.5201 of the Regulations. */
+declare const SMALL_MANUFACTURER_INCOME_THRESHOLD = 200000;
+interface SmallManufacturerTestInput {
+  /** Line 100 — this corp's active business income minus active business losses (incl. partnership share). */
+  activeBusinessIncome: number;
+  /** Line 105 — active business income of associated Canadian corporations, for the $200,000 gate only. */
+  associatedActiveBusinessIncome?: number;
+  /** Requirement 1 — activities during the year were PRIMARILY M&P in Canada. */
+  primarilyManufacturing: boolean;
+  /** Requirement 3 — disqualifies outright, same list as `computeMpDeduction`'s `excludedActivity`. */
+  excludedActivity?: (typeof MP_EXCLUDED_ACTIVITIES)[number];
+  /** Requirement 4 — any active business carried on outside Canada during the year. */
+  activeBusinessOutsideCanada?: boolean;
+}
+interface SmallManufacturerTestResult {
+  /** All four requirements met. */
+  qualifies: boolean;
+  /** Line 110 — line 100 + line 105, tested against the $200,000 ceiling. */
+  combinedActiveBusinessIncome: number;
+  /** Line 200 (via Part 1): line 100 alone when qualifying, else 0 — use Part 2 instead. */
+  canadianMPProfits: number;
+  issues: string[];
+}
+declare function computeSmallManufacturerTest(input: SmallManufacturerTestInput): SmallManufacturerTestResult;
+interface Part2MPProfitsInput {
+  /** Part 3, line 130 — adjusted business income (already net of the resource-income adjustment, if any). */
+  adjustedBusinessIncome: number;
+  /** Part 4, line 140 — cost of capital (C). */
+  costOfCapital: number;
+  /** Part 5, line 150 — cost of manufacturing and processing capital (MC), already capped at C. */
+  costOfMPCapital: number;
+  /** Part 6, line 160 — cost of labour (L). */
+  costOfLabour: number;
+  /** Part 7, line 170 — cost of manufacturing and processing labour (ML), already capped at L. */
+  costOfMPLabour: number;
+}
+interface Part2MPProfitsResult {
+  /** (MC + ML) / (C + L) — the fraction of "capital + labour" devoted to M&P. */
+  ratio: number;
+  /** Line 200 (via Part 2): ADJUBI × ratio, rounded, floored at 0. */
+  canadianMPProfits: number;
+  issues: string[];
+}
+declare function computePart2MPProfits(input: Part2MPProfitsInput): Part2MPProfitsResult;
+interface CanadianMPProfitsInput {
+  /** Test Part 1 eligibility first — omit if the corporation obviously doesn't qualify (large ABI, etc.). */
+  smallManufacturer?: SmallManufacturerTestInput;
+  /** Used when `smallManufacturer` is omitted, or Part 1 doesn't qualify. */
+  part2?: Part2MPProfitsInput;
+}
+interface CanadianMPProfitsResult {
+  /** Which Part actually produced `canadianMPProfits` — undefined if neither input was usable. */
+  method?: 'part1' | 'part2';
+  /** Line 200 — feeds `MpDeductionInput.manufacturingAndProcessingProfits`. */
+  canadianMPProfits: number;
+  smallManufacturerTest?: SmallManufacturerTestResult;
+  part2Result?: Part2MPProfitsResult;
+  issues: string[];
+}
+/**
+ * "Small manufacturing corporations that meet all requirements in Part 1
+ * should begin with Part 1 ... all other corporations should begin with
+ * Part 2" — the form's own routing (page 1), reproduced here.
+ */
+declare function computeCanadianMPProfits(input: CanadianMPProfitsInput): CanadianMPProfitsResult;
 declare function computeMpDeduction(input: MpDeductionInput, rates?: MpDeductionRates): MpDeductionResult;
 //#endregion
-export { QuebecTaxResult as $, computeAlbertaSchedule15 as $a, AlbertaSchedule18Result as $c, CcogpeSuccessorFederal as $i, leaseholdPeriods as $l, mealsAndEntertainmentAddBack as $n, computeAlbertaSchedule6 as $o, Schedule12Adjustment as $r, schedule18Values as $s, ItcRecaptureItem as $t, T2CifGifi as A, EdaRegularFederal as Aa, NonCapitalLossByYearOfOriginInput as Ac, At1CriticalFieldMissingError as Ai, Schedule8Entry as Al, Schedule4Input as An, allocateSchedule9ExpenditureLimit as Ao, PartITaxResult as Ar, Schedule3Result as As, computeSchedule55 as At, computeDayWeightedGeneralTax as Au, Co17Certification as B, FedeSuccessorFederal as Ba, computeLimitedPartnershipLossRow as Bc, at1YesNo as Bi, Class141AdditionalAllowanceInput as Bl, computeSchedule2 as Bn, AlbertaSchedule7Result as Bo, CORP_TAX_RATE_BOOK as Br, Schedule10FilingInput as Bs, computeGrip as Bt, latestRateYear as Bu, FOREIGN_TAX_CREDIT_GROSS_UP as C, CfreCountrySuccessorFederal as Ca, computeIegReductionFactor as Cc, formatRsiDate as Ci, AlbertaSchedule13Input as Cl, Schedule5Result as Cn, AlbertaSchedule9Input as Co, computeTaxableIncome as Cr, CapitalInvestmentTaxCreditInput as Cs, computeSchedule101 as Ct, AlbertaCorporationStatus as Cu, computeT2Settlement as D, CmedbFederal as Da, iegT661SourceLine as Dc, renderRsiLineItem as Di, CcaClassInput as Dl, ProvincialAllocationInput as Dn, Schedule9AllocationResult as Do, CcpcActiveBusinessTaxInput as Dr, MaximumAllowableDeductionInput as Ds, normalizeSchedule88 as Dt, AB_GENERAL_RATE_BANDS as Du, T2SettlementResult as E, CfreCountrySuccessorResult as Ea, computeIegEligibleExpenditures as Ec, renderRsiHeader as Ei, computeAlbertaSchedule13 as El, PermanentEstablishment as En, Schedule9AllocationMemberResult as Eo, nonCapitalLossApplied as Er, InvestorTaxCreditResult as Es, Schedule88Result as Et, computeAlbertaSbd as Eu, T2GifiLine as F, EdaSuccessorResult as Fa, computeNonCapitalLossByYearOfOrigin as Fc, albertaBalanceUnpaid as Fi, computeSchedule8$1 as Fl, Part4RdtohResult as Fn, Schedule8Input as Fo, SbdInput as Fr, computeAllocationFactor as Fs, Schedule54Input as Ft, RateBook as Fu, co17Engine as G, SfedeCountryRegularFederal as Ga, DonationMaximumResult as Gc, AlbertaReturnResult as Gi, Class14Result as Gl, Schedule1Result as Gn, computeAlbertaSchedule7 as Go, computeLossSchedule as Gr, Schedule2FilingInput as Gs, LARGE_CORPORATION_THRESHOLD as Gt, Co17ReturnData as H, FedeSuccessorOverride as Ha, AT1_DONATION_GAIN_RATE as Hc, At1ReturnInput as Hi, Class14Input as Hl, Schedule1Line as Hn, RoyaltySupplementalPartnershipResult as Ho, resolveCorpTaxRates as Hr, Schedule1FilingInput as Hs, Schedule43Rates as Ht, renderT2DraftReturn as I, FedeRegularFederal as Ia, computeOtherLossByYearOfOrigin as Ic, assertAt1MandatoryComplete as Ii, CLASS_14_1_MINIMUM_DEDUCTION as Il, REFUNDABLE_PART_I_RATE as In, Schedule8Result as Io, SbdResult as Ir, AT1_SCHEDULES_WITHOUT_BUILDERS as Is, Schedule54Result as It, RateBookEntry as Iu, computeQuebecReturn as J, SfedeCountryRegularResult as Ja, Schedule20Input as Jc, AlbertaSchedule15Result as Ji, MAX_LEASEHOLD_PERIODS as Jl, ccaDeduction as Jn, AlbertaSchedule6Result as Jo, CEC_DEDUCTION_RATE as Jr, schedule12LossDeductions as Js, computeTaxableCapital as Jt, QuebecReturnInput as K, SfedeCountryRegularInput as Ka, computeDonationMaximum as Kc, computeAlbertaReturn as Ki, LeaseholdLayer as Kl, amortizationAddBack as Kn, schedule7Values as Ko, AlbertaSchedule14Input as Kr, at1LineItemId as Ks, TaxableCapitalInput as Kt, T2ReturnInput as L, FedeRegularInput as La, LimitedPartnershipLossRow as Lc, assertAt1TaxPayableReconciles as Li, CLASS_14_1_TRANSITIONAL_RATE as Ll, computePart4Rdtoh as Ln, computeSchedule8 as Lo, computeBusinessLimit as Lr, AT1_SCHEDULES_WITH_BUILDERS as Ls, computeSchedule54 as Lt, earliestRateYear as Lu, T2CifQuestionnaire as M, EdaRegularResult as Ma, OtherLossByYearOfOriginResult as Mc, At1MandatoryFieldMissingError as Mi, UnsupportedCcaClassError as Ml, computeSchedule4Losses as Mn, computeSchedule9MaximumExpenditureLimit as Mo, computePartITax as Mr, schedule3Values as Ms, LRIP_INVESTMENT_INCOME_FACTOR as Mt, AB_TAX_RATE_BOOK as Mu, T2CifSettlement as N, EdaSuccessorFederal as Na, OtherLossVintageEntry as Nc, At1TaxPayableMismatchError as Ni, computeCcaClass as Nl, PART_IV_RATE as Nn, schedule9Values as No, BusinessLimitInput as Nr, AllocationFactorInput as Ns, LripDividendEvent as Nt, AlbertaTaxRates as Nu, T2CifAddress as O, CmedbInput as Oa, LossVintageEntry as Oc, renderAt1NetFile as Oi, CcaClassResult as Ol, ProvincialAllocationResult as On, Schedule9FieldOfScience as Oo, CcpcActiveBusinessTaxResult as Or, MaximumAllowableDeductionResult as Os, Schedule55Input as Ot, DayWeightedRateResult as Ou, T2CifShareholder as P, EdaSuccessorInput as Pa, OtherLossVintageRowResult as Pc, At1TransmitterInfo as Pi, computeCcaSchedule as Pl, Part4RdtohInput as Pn, PoliticalContributionInput as Po, BusinessLimitResult as Pr, SINGLE_JURISDICTION_ALBERTA_FACTOR as Ps, LripEventResult as Pt, resolveAlbertaTaxRates as Pu, QuebecTaxInput as Q, SfedeCountrySuccessorResult as Qa, AlbertaSchedule18Input as Qc, CcogpeRegularResult as Qi, computeClass141AdditionalAllowance as Ql, incomeTaxProvisionAddBack as Qn, RoyaltyTaxCreditShelterAllocationResult as Qo, computeAlbertaSchedule14 as Qr, schedule17Values as Qs, ITC_RECAPTURE_PERIOD_YEARS as Qt, t2Engine as R, FedeRegularOverride as Ra, LimitedPartnershipLossRowResult as Rc, assertCriticalFields as Ri, Class13Input as Rl, Schedule2Input as Rn, schedule8Values as Ro, computeSBD as Rr, At1ScheduleData as Rs, GripInput as Rt, extendRateBook as Ru, AdjustedTaxableIncomeResult as S, CfreCountryRegularResult as Sa, computeIegBaseAmount as Sc, formatRsiAmount as Si, AlbertaSchedule13ClassResult as Sl, Schedule5Input as Sn, ALBERTA_SRED_TAX_CREDIT_RATE as So, charitableDonationsDeduction as Sr, At1ScheduleValueLike$6 as Ss, Schedule101Result as St, computeAlbertaTax as Su, T2SettlementInput as T, CfreCountrySuccessorOverride as Ta, IegEligibleExpendituresResult as Tc, renderAt1Rsi as Ti, FederalCcaClass as Tl, AllocatedProvince as Tn, Schedule9AllocationMember as To, netCapitalLossApplied as Tr, InvestorTaxCreditInput as Ts, Schedule88Input as Tt, AlbertaSbdResult as Tu, renderCo17DraftReturn as U, FedeSuccessorResult as Ua, AT1_DONATION_INCOME_RATE as Uc, at1Engine as Ui, Class14Property as Ul, Schedule1LineDefect as Un, RoyaltySupplementalPriorYearAdjustment as Uo, LossScheduleInput as Ur, Schedule20FilingInput as Us, Schedule43Result as Ut, Co17Identity as V, FedeSuccessorInput as Va, computeLimitedPartnershipLosses as Vc, xmlEscape as Vi, Class141AdditionalAllowanceResult as Vl, Schedule1Input as Vn, RoyaltySupplementalPartnership as Vo, CorpTaxRates as Vr, Schedule12FilingInput as Vs, Schedule43Input as Vt, resolveRates as Vu, Co17ReturnInput as W, Schedule15FilingResult as Wa, DonationMaximumInput as Wc, AlbertaReturnInput as Wi, Class14PropertyResult as Wl, Schedule1NotFileableError as Wn, RoyaltySupplementalPriorYearAdjustmentResult as Wo, LossScheduleResult as Wr, Schedule21FilingInput as Ws, computeSchedule43 as Wt, QuebecEstablishment as X, SfedeCountrySuccessorInput as Xa, computeSchedule20 as Xc, CcogpeRegularInput as Xi, computeClass13 as Xl, deferredIncomeTaxProvisionAddBack as Xn, RoyaltyTaxCreditQuarter as Xo, CecIncomeInclusionDetail as Xr, schedule13Values as Xs, Schedule31Result as Xt, QuebecAllocationResult as Y, SfedeCountrySuccessorFederal as Ya, Schedule20Result as Yc, CcogpeRegularFederal as Yi, MIN_LEASEHOLD_PERIODS as Yl, computeSchedule1 as Yn, RoyaltyTaxCreditLongestAssociatedYear as Yo, CEC_INCLUSION_RATE as Yr, schedule12Values as Ys, Schedule31Input as Yt, computeQuebecAllocationFactor as Z, SfedeCountrySuccessorOverride as Za, AT1_DISPOSITION_CATEGORIES as Zc, CcogpeRegularOverride as Zi, computeClass14 as Zl, findSchedule1LineDefects as Zn, RoyaltyTaxCreditShelterAllocation as Zo, cecScheduleAppliesToTaxYear as Zr, schedule16Values as Zs, computeSchedule31 as Zt, EifelLimitationInput as _, CeeSuccessorOverride as _a, computeIegGroupFigures as _c, RSI_WORD_GAP as _i, AlbertaSchedule16Input as _l, computeSchedule13 as _n, Schedule11Result as _o, isSchedule5Province as _r, AgriProcessingTaxCreditInput as _s, FederalT2Input as _t, LossCarrybackResult as _u, MpDeductionRates as a, CdeRegularOverride as aa, schedule4970Values as ac, albertaCcaDifference as ai, SECTION_34_2_GROSS_UP as al, computeZetm as an, computeCeeSuccessor as ao, EifelResult as ar, At1Schedule5SuccessoredPoolEntry as as, T2_CERTIFICATION_FIXTURES as at, At4970Input as au, ratioOfPermissibleExpenses as b, CfreCountryRegularInput as ba, IegResult as bc, RsiLineItemError as bi, computeAlbertaSchedule16 as bl, Schedule6Result as bn, ALBERTA_SRED_EXPENDITURE_CUTOFF as bo, TaxableIncomeLine as br, AgriProcessingVintageResult as bs, FirstReturnEvent as bt, AlbertaTaxInput as bu, PART_VI_1_DEDUCTION_BANDS as c, CdeSuccessorInput as ca, IegAgreementMemberResult as cc, albertaDispositionAdjustments as ci, AT1_RESERVE_LINES as cl, BusinessLimitAllocationInput as cn, computeCmedb as co, ProvincialRateChange as cr, schedule5Values as cs, ConformanceSummary as ct, At4970ProjectRowResult as cu, computePartVI1Deduction as d, CeeRegularFederal as da, IegGroupMember as dc, albertaTerminalLossDifference as di, AlbertaSchedule17Result as dl, computeBusinessLimitAllocation as dn, computeFedeRegular as do, dayWeightedRate as dr, Schedule4Input$1 as ds, T2LineKey as dt, computeAt4970 as du, CcogpeSuccessorInput as ea, schedule1Values as ec, Schedule12Input as ei, At1AbilEntry as el, ItcRecaptureItemResult as en, computeCcogpeRegular as eo, recaptureAddBack as er, schedule6Values as es, computeQuebecTax as et, CCA_DECLINING_BALANCE_RATES_2024 as eu, partVI1DeductionMultiple as f, CeeRegularInput as fa, IegGroupResult as fc, computeSchedule12 as fi, At1ReserveBalances as fl, Schedule21Input as fn, computeFedeSuccessor as fo, PROVINCE_RATES_2024 as fr, Schedule4Result$1 as fs, T2_LINE_META as ft, LossContinuityInput as fu, EIFEL_TRANSITIONAL_RATIO as g, CeeSuccessorInput as ga, computeIegAgreement as gc, RSI_NEGATIVE_PREFIX as gi, computeAlbertaSchedule17 as gl, ReserveContinuityRow as gn, Schedule11Input as go, ProvincialRate as gr, AgriProcessingCurrentYearInput as gs, runConformanceSuite as gt, LossCarrybackInput as gu, EIFEL_STANDARD_RATIO_FROM as h, CeeSuccessorFederal as ha, allocateIegExpenditureLimit as hc, RSI_DELIMITER as hi, At1ReserveTable as hl, ReserveContinuityResult as hn, schedule15Values as ho, ProvinceRateTable as hr, AgriProcessingCombinedVintageInput as hs, runConformance as ht, LossCarrybackError as hu, MpDeductionInput as i, CdeRegularInput as ia, schedule2Values as ic, albertaCapitalGainDifference as ii, At1DispositionCategory as il, ZetmResult as in, computeCeeRegular as io, EifelInput as ir, At1Schedule5PredecessorTransfer as is, resolveQuebecTaxRates as it, resolveCcaRates as iu, T2CifPartI as j, EdaRegularInput as ja, NonCapitalLossByYearOfOriginResult as jc, At1FilingData as ji, Schedule8Result$1 as jl, Schedule4Result as jn, computeAlbertaSchedule9 as jo, computeCcpcActiveBusinessTax as jr, computeSchedule3 as js, LRIP_INVESTMENT_CORPORATION_MULTIPLE as jt, AB_TAX_2024 as ju, T2CifData as k, CmedbResult as ka, LossVintageRowResult as kc, AT1_CRITICAL_MANDATORY_FIELDS as ki, CcaScheduleResult as kl, computeProvincialAllocation as kn, Schedule9GroupFilingInput as ko, PartITaxInput as kr, Schedule3Input as ks, Schedule55Result as kt, GeneralRateBand as ku, PartVI1DeductionBand as l, CdeSuccessorOverride as la, IegAgreementResult as lc, albertaRecaptureDifference as li, AT1_RESERVE_TOTAL_LINES as ll, BusinessLimitAllocationResult as ln, computeEdaRegular as lo, ProvincialRateChanges as lr, ForeignInvestmentCountryInput as ls, ExpectedSource as lt, At4970Result as lu, EIFEL_STANDARD_RATIO as m, CeeRegularResult as ma, allocateIegEvenly as mc, RSI_COLUMN_GAP as mi, At1ReserveRowResult as ml, computeSchedule21 as mn, computeSfedeCountrySuccessor as mo, ProvinceCode as mr, schedule4Values as ms, formatConformanceReport as mt, computeLossContinuity as mu, MP_GROSS_REVENUE_THRESHOLD as n, CcogpeSuccessorResult as na, schedule21Values as nc, Schedule12Result as ni, At1CategoryResult as nl, computeItcRecapture as nn, computeCdeRegular as no, EIFEL_EFFECTIVE_FROM as nr, AlbertaSchedule5Result as ns, QC_TAX_RATE_BOOK as nt, CcaRateTable as nu, MpDeductionResult as o, CdeRegularResult as oa, IegAgreementInput as oc, albertaCcaScheduleAdjustments as oi, computeAlbertaSchedule18 as ol, AssociatedMemberInput as on, computeCfreRegular as oo, EifelThresholds as or, At1Schedule5SuccessoredPoolEntryResult as os, CertificationFixture as ot, At4970JurisdictionAmount as ou, EIFEL_FIRST_YEAR_START as p, CeeRegularOverride as pa, IegLimitAllocation as pc, reconcileAlbertaNetIncome as pi, At1ReserveKind as pl, Schedule21Result as pn, computeSfedeCountryRegular as po, PROVINCE_RATE_BOOK as pr, computeSchedule4 as ps, foldT2Lines as pt, LossContinuityResult as pu, QuebecReturnResult as q, SfedeCountryRegularOverride as qa, AlbertaGiftCarryforward as qc, AlbertaSchedule15Input as qi, LeaseholdLayerResult as ql, assertSchedule1Fileable as qn, AlbertaSchedule6Input as qo, AlbertaSchedule14Result as qr, schedule10Values as qs, TaxableCapitalResult as qt, MP_RATES_2024 as r, CdeRegularFederal as ra, schedule29Values as rc, albertaAbilDifference as ri, At1CategoryTotals as rl, ZetmInput as rn, computeCdeSuccessor as ro, EifelExemption as rr, At1Schedule5PoolTransfer as rs, QuebecTaxRates as rt, isDecliningBalanceClass as ru, computeMpDeduction as s, CdeSuccessorFederal as sa, IegAgreementMember as sc, albertaCurrentYearLoss as si, AT1_RESERVE_KINDS as sl, AssociatedMemberResult as sn, computeCfreSuccessor as so, assessEifel as sr, computeAlbertaSchedule5 as ss, ConformanceResult as st, At4970ProjectRow as su, MP_EXCLUDED_ACTIVITIES as t, CcogpeSuccessorOverride as ta, schedule20Values as tc, Schedule12Line as ti, At1AbilResult as tl, ItcRecaptureResult as tn, computeCcogpeSuccessor as to, terminalLossDeduction as tr, AlbertaSchedule5Input as ts, QC_TAX_2024 as tt, CCA_RATE_BOOK as tu, PartVI1DeductionResult as u, CdeSuccessorResult as ua, IegAllocationResult as uc, albertaReserveDifference as ui, AlbertaSchedule17Input as ul, allocateEvenly as un, computeEdaSuccessor as uo, blendProvinceRateTable as ur, ForeignInvestmentCountryResult as us, LineCheck as ut, At4970Totals as uu, EifelLimitationResult as v, CeeSuccessorResult as va, IEG_2024 as vc, RsiHeaderInput as vi, AlbertaSchedule16Result as vl, CapitalDisposition as vn, computeSchedule11 as vo, resolveProvinceRates as vr, AgriProcessingTaxCreditResult as vs, FederalT2Result as vt, LossCarrybackYear as vu, computeAdjustedTaxableIncome as w, CfreCountrySuccessorInput as wa, IegEligibleExpendituresInput as wc, formatRsiText as wi, AlbertaSchedule13Result as wl, computeSchedule5 as wn, AlbertaSchedule9Result as wo, dividendsDeductibleS112 as wr, CapitalInvestmentTaxCreditResult as ws, SCHEDULE_88_MAX_URLS as wt, AlbertaSbdInput as wu, AdjustedTaxableIncomeInput as x, CfreCountryRegularOverride as xa, computeIeg as xc, RsiScheduleInput as xi, AlbertaCcaOverride as xl, computeSchedule6 as xn, ALBERTA_SRED_PROGRAM_START as xo, TaxableIncomeResult as xr, At1ScheduleDataLike$6 as xs, Schedule101Input as xt, AlbertaTaxResult as xu, computeEifelLimitation as y, CfreCountryRegularFederal as ya, IegInput as yc, RsiLineItem as yi, assistanceFrom as yl, DispositionResult as yn, schedule11Values as yo, TaxableIncomeInput as yr, AgriProcessingVintageInput as ys, computeFederalT2 as yt, computeLossCarryback as yu, Co17Address as z, FedeRegularResult as za, LimitedPartnershipLossesResult as zc, at1TaxPayableDeductions as zi, Class13Result as zl, Schedule2Result as zn, AlbertaSchedule7Input as zo, CORP_TAX_2024 as zr, At1ScheduleValue as zs, GripResult as zt, hasExactRateYear as zu };
+export { CertificationFixture as $, RsiScheduleInput as $a, InvestorTaxCreditInput as $c, computeLossCarryback as $d, AdjustedAggregateInvestmentIncomeResult as $i, IegEligibleExpendituresResult as $l, Schedule2Input as $n, CfreCountryRegularOverride as $o, computeBorrowings as $r, Schedule9AllocationMember as $s, AssociatedMemberInput as $t, AlbertaSchedule13ClassResult as $u, T2ReturnInput as A, albertaCurrentYearLoss as Aa, AlbertaSchedule5Result as Ac, computeClass14 as Ad, dayWeightedRate as Ai, schedule21Values$1 as Al, computeForeignExploration as An, CcogpeRegularResult as Ao, BorrowingRow as Ar, SfedeCountrySuccessorResult as As, computeSchedule54 as At, AlbertaSchedule18Result as Au, QuebecReturnResult as B, assertAt1TransmitterValid as Ba, Schedule4Result$1 as Bc, At4970JurisdictionAmount as Bd, TaxableIncomeResult as Bi, IegGroupResult as Bl, AllocatedProvince as Bn, CdeSuccessorInput as Bo, InterestAndFinancingExpensesInput as Br, computeCmedb as Bs, TaxableCapitalResult as Bt, AT1_RESERVE_TOTAL_LINES as Bu, T2CifGifi as C, Schedule12Input as Ca, RoyaltyTaxCreditLongestAssociatedYear as Cc, Class14PropertyResult as Cd, AdjustedTaxableIncomeInput as Ci, schedule12Values as Cl, Schedule12ResourceDeductionsInput as Cn, AlbertaReturnResult as Co, EIFEL_STANDARD_RATIO as Cr, SfedeCountryRegularFederal as Cs, computeSchedule55 as Ct, computeDonationMaximum as Cu, T2CifShareholder as D, albertaCapitalGainDifference as Da, computeAlbertaSchedule6 as Dc, MAX_LEASEHOLD_PERIODS as Dd, ProvincialRateChange as Di, schedule18Values as Dl, computeCogpe as Dn, CcogpeRegularFederal as Do, EifelLimitationResult as Dr, SfedeCountrySuccessorFederal as Ds, LripEventResult as Dt, computeSchedule20 as Du, T2CifSettlement as E, albertaAbilDifference as Ea, RoyaltyTaxCreditShelterAllocationResult as Ec, LeaseholdLayerResult as Ed, computeAdjustedTaxableIncome as Ei, schedule17Values as El, computeCee as En, AlbertaSchedule15Result as Eo, EifelLimitationInput as Er, SfedeCountryRegularResult as Es, LripDividendEvent as Et, Schedule20Result as Eu, Co17ReturnData as F, albertaTerminalLossDifference as Fa, computeAlbertaSchedule5 as Fc, CCA_RATE_BOOK as Fd, ProvincialRate as Fi, IegAgreementMember as Fl, Schedule6Result as Fn, CdeRegularFederal as Fo, Clause95IncludedRow as Fr, computeCdeSuccessor as Fs, Schedule43Rates as Ft, At1DispositionCategory as Fu, QuebecTaxInput as G, toRsiSchedule as Ga, AgriProcessingTaxCreditInput as Gc, computeAt4970 as Gd, nonCapitalLossApplied as Gi, computeIegGroupFigures as Gl, Schedule4Input as Gn, CeeRegularOverride as Go, LoansResult as Gr, computeSfedeCountryRegular as Gs, ITC_RECAPTURE_PERIOD_YEARS as Gt, At1ReserveRowResult as Gu, QuebecAllocationResult as H, toRsiHeader as Ha, schedule4Values as Hc, At4970ProjectRowResult as Hd, computeTaxableIncome as Hi, allocateIegEvenly as Hl, ProvincialAllocationInput as Hn, CdeSuccessorResult as Ho, InterestAndFinancingRevenuesInput as Hr, computeEdaSuccessor as Hs, Schedule31Input as Ht, AlbertaSchedule17Result as Hu, renderCo17DraftReturn as I, computeSchedule12 as Ia, schedule5Values as Ic, CcaRateTable as Id, isSchedule5Province as Ii, IegAgreementMemberResult as Il, computeSchedule6 as In, CdeRegularInput as Io, Clause95Result as Ir, computeCeeRegular as Is, Schedule43Result as It, SECTION_34_2_GROSS_UP as Iu, QC_TAX_2024 as J, RSI_NEGATIVE_PREFIX as Ja, AgriProcessingVintageResult as Jc, computeLossContinuity as Jd, PartITaxInput as Ji, IegResult as Jl, PART_IV_RATE as Jn, CeeSuccessorInput as Jo, PartnershipIfeResult as Jr, ALBERTA_SRED_EXPENDITURE_CUTOFF as Js, ItcRecaptureResult as Jt, AlbertaSchedule16Input as Ju, QuebecTaxResult as K, RSI_COLUMN_GAP as Ka, AgriProcessingTaxCreditResult as Kc, LossContinuityInput as Kd, CcpcActiveBusinessTaxInput as Ki, IEG_2024 as Kl, Schedule4Result as Kn, CeeRegularResult as Ko, LossPortionFromIfeResult as Kr, computeSfedeCountrySuccessor as Ks, ItcRecaptureItem as Kt, At1ReserveTable as Ku, Co17ReturnInput as L, reconcileAlbertaNetIncome as La, ForeignInvestmentCountryInput as Lc, isDecliningBalanceClass as Ld, resolveProvinceRates as Li, IegAgreementResult as Ll, Schedule5Input as Ln, CdeRegularOverride as Lo, EifelCounterpartyRelationship as Lr, computeCeeSuccessor as Ls, computeSchedule43 as Lt, computeAlbertaSchedule18 as Lu, Co17Address as M, albertaRecaptureDifference as Ma, At1Schedule5PredecessorTransfer as Mc, computeClass141RecaptureReduction as Md, PROVINCE_RATE_BOOK as Mi, schedule2Values$1 as Ml, computeSpecifiedForeignExploration as Mn, CcogpeSuccessorInput as Mo, CapitalizedIfeResult as Mr, computeCcogpeRegular as Ms, GripResult as Mt, At1AbilResult as Mu, Co17Certification as N, albertaReserveDifference as Na, At1Schedule5SuccessoredPoolEntry as Nc, leaseholdPeriods as Nd, ProvinceCode as Ni, schedule4970Values as Nl, CapitalDisposition as Nn, CcogpeSuccessorOverride as No, CapitalizedIfeRow as Nr, computeCcogpeSuccessor as Ns, computeGrip as Nt, At1CategoryResult as Nu, T2GifiLine as O, albertaCcaDifference as Oa, schedule6Values as Oc, MIN_LEASEHOLD_PERIODS as Od, ProvincialRateChanges as Oi, schedule1Values$1 as Ol, computeCumulativeForeignResource as On, CcogpeRegularInput as Oo, computeEifelLimitation as Or, SfedeCountrySuccessorInput as Os, Schedule54Input as Ot, AT1_DISPOSITION_CATEGORIES as Ou, Co17Identity as P, albertaResourceDeductionDifference as Pa, At1Schedule5SuccessoredPoolEntryResult as Pc, CCA_DECLINING_BALANCE_RATES_2024 as Pd, ProvinceRateTable as Pi, IegAgreementInput as Pl, DispositionResult as Pn, CcogpeSuccessorResult as Po, Clause95DeniedRow as Pr, computeCdeRegular as Ps, Schedule43Input as Pt, At1CategoryTotals as Pu, T2_CERTIFICATION_FIXTURES as Q, RsiLineItemError as Qa, CapitalInvestmentTaxCreditResult as Qc, LossCarrybackYear as Qd, AdjustedAggregateInvestmentIncomeInput as Qi, IegEligibleExpendituresInput as Ql, computePart4Rdtoh as Qn, CfreCountryRegularInput as Qo, ResourceIfeRow as Qr, AlbertaSchedule9Result as Qs, computeZetm as Qt, AlbertaCcaOverride as Qu, co17Engine as R, At1TransmitterDefect as Ra, ForeignInvestmentCountryResult as Rc, resolveCcaRates as Rd, TaxableIncomeInput as Ri, IegAllocationResult as Rl, Schedule5Result as Rn, CdeRegularResult as Ro, ExemptIfeResult as Rr, computeCfreRegular as Rs, LARGE_CORPORATION_THRESHOLD as Rt, AT1_RESERVE_KINDS as Ru, T2CifData as S, Schedule12Adjustment as Sa, AlbertaSchedule6Result as Sc, Class14Property as Sd, computeRifeUnderSubsection111_8 as Si, schedule12LossDeductions as Sl, ForeignPerCountryResult as Sn, AlbertaReturnInput as So, EIFEL_FIRST_YEAR_START as Sr, Schedule15FilingResult as Ss, Schedule55Result as St, DonationMaximumResult as Su, T2CifQuestionnaire as T, Schedule12Result as Ta, RoyaltyTaxCreditShelterAllocation as Tc, LeaseholdLayer as Td, FOREIGN_TAX_CREDIT_GROSS_UP as Ti, schedule16Values as Tl, computeCde as Tn, AlbertaSchedule15Input as To, EIFEL_TRANSITIONAL_RATIO as Tr, SfedeCountryRegularOverride as Ts, LRIP_INVESTMENT_INCOME_FACTOR as Tt, Schedule20Input as Tu, QuebecEstablishment as U, toRsiJacketSchedules as Ua, AgriProcessingCombinedVintageInput as Uc, At4970Result as Ud, dividendsDeductibleS112 as Ui, allocateIegExpenditureLimit as Ul, ProvincialAllocationResult as Un, CeeRegularFederal as Uo, InterestAndFinancingRevenuesResult as Ur, computeFedeRegular as Us, Schedule31Result as Ut, At1ReserveBalances as Uu, computeQuebecReturn as V, validateAt1Transmitter as Va, computeSchedule4 as Vc, At4970ProjectRow as Vd, charitableDonationsDeduction as Vi, IegLimitAllocation as Vl, PermanentEstablishment as Vn, CdeSuccessorOverride as Vo, InterestAndFinancingExpensesResult as Vr, computeEdaRegular as Vs, computeTaxableCapital as Vt, AlbertaSchedule17Input as Vu, computeQuebecAllocationFactor as W, toRsiLineItems as Wa, AgriProcessingCurrentYearInput as Wc, At4970Totals as Wd, netCapitalLossApplied as Wi, computeIegAgreement as Wl, computeProvincialAllocation as Wn, CeeRegularInput as Wo, LoanRow as Wr, computeFedeSuccessor as Ws, computeSchedule31 as Wt, At1ReserveKind as Wu, QuebecTaxRates as X, RsiHeaderInput as Xa, At1ScheduleValueLike$5 as Xc, LossCarrybackInput as Xd, computeCcpcActiveBusinessTax as Xi, computeIegBaseAmount as Xl, Part4RdtohResult as Xn, CeeSuccessorResult as Xo, ResourceIfePool as Xr, ALBERTA_SRED_TAX_CREDIT_RATE as Xs, ZetmInput as Xt, assistanceFrom as Xu, QC_TAX_RATE_BOOK as Y, RSI_WORD_GAP as Ya, At1ScheduleDataLike$5 as Yc, LossCarrybackError as Yd, PartITaxResult as Yi, computeIeg as Yl, Part4RdtohInput as Yn, CeeSuccessorOverride as Yo, PartnershipIfeRow as Yr, ALBERTA_SRED_PROGRAM_START as Ys, computeItcRecapture as Yt, AlbertaSchedule16Result as Yu, resolveQuebecTaxRates as Z, RsiLineItem as Za, CapitalInvestmentTaxCreditInput as Zc, LossCarrybackResult as Zd, computePartITax as Zi, computeIegReductionFactor as Zl, REFUNDABLE_PART_I_RATE as Zn, CfreCountryRegularFederal as Zo, ResourceIfeResult as Zr, AlbertaSchedule9Input as Zs, ZetmResult as Zt, computeAlbertaSchedule16 as Zu, computeSmallManufacturerTest as _, parseT2LineItemId as _a, RoyaltySupplementalPriorYearAdjustment as _c, Class13Result as _d, earliestRateYear as _f, EifelCapacityInput as _i, Schedule20FilingInput as _l, DepletionInput as _n, at1TaxPayableDeductions as _o, PART_VI_1_DEDUCTION_BANDS as _r, FedeRegularResult as _s, SCHEDULE_88_MAX_URLS as _t, computeLimitedPartnershipLossRow as _u, MP_RATES_2024 as a, SbdResult as aa, computeAlbertaSchedule9 as ac, CcaClassResult as ad, AlbertaSbdResult as af, computeInterestAndFinancingRevenues as ai, computeSchedule3 as al, Schedule21Input as an, renderRsiLineItem as ao, Schedule1NotFileableError as ar, CmedbFederal as as, T2_LINE_META as at, NonCapitalLossByYearOfOriginResult as au, computeT2Settlement as b, LossScheduleResult as ba, schedule7Values$1 as bc, Class141RecaptureReductionInput as bd, latestRateYear as bf, ReceivedCapacityRow as bi, at1LineItemId as bl, ForeignExplorationResult as bn, At1ReturnInput as bo, computePartVI1Deduction as br, FedeSuccessorOverride as bs, normalizeSchedule88 as bt, AT1_DONATION_INCOME_RATE as bu, MpDeductionResult as c, computeBusinessLimit as ca, PoliticalContributionInput as cc, Schedule8Result$1 as cd, DayWeightedRateResult as cf, computePartnershipIfe as ci, SINGLE_JURISDICTION_ALBERTA_FACTOR as cl, ReserveContinuityResult as cn, At1CriticalFieldMissingError as co, assertSchedule1Fileable as cr, EdaRegularFederal as cs, runConformance as ct, OtherLossVintageRowResult as cu, SMALL_MANUFACTURER_INCOME_THRESHOLD as d, CORP_TAX_RATE_BOOK as da, computeSchedule8 as dc, computeCcaSchedule as dd, AB_TAX_2024 as df, EIFEL_EFFECTIVE_FROM as di, AT1_SCHEDULES_WITH_BUILDERS as dl, CdeInput as dn, At1TaxPayableMismatchError as do, deferredIncomeTaxProvisionAddBack as dr, EdaSuccessorFederal as ds, FederalT2Result as dt, RifeContinuityInput as du, AggregateInvestmentIncomeInput as ea, Schedule9AllocationMemberResult as ec, AlbertaSchedule13Input as ed, AlbertaTaxInput as ef, computeCapitalizedIfe as ei, InvestorTaxCreditResult as el, AssociatedMemberResult as en, formatRsiAmount as eo, Schedule2Result as er, CfreCountryRegularResult as es, ConformanceResult as et, computeIegEligibleExpenditures as eu, SmallManufacturerTestInput as f, CorpTaxRates as fa, schedule8Values$1 as fc, computeSchedule8$1 as fd, AB_TAX_RATE_BOOK as ff, EifelExemption as fi, At1ScheduleData as fl, CdeResult as fn, At1TransmitterInfo as fo, findSchedule1LineDefects as fr, EdaSuccessorInput as fs, computeFederalT2 as ft, RifeContinuityResult as fu, computePart2MPProfits as g, federalSchedulePayloads as ga, RoyaltySupplementalPartnershipResult as gc, Class13Input as gd, RateBookEntry as gf, assessEifel as gi, Schedule1FilingInput as gl, CogpeResult as gn, assertCriticalFields as go, terminalLossDeduction as gr, FedeRegularOverride as gs, computeSchedule101 as gt, LimitedPartnershipLossesResult as gu, computeMpDeduction as h, T2ScheduleValue as ha, RoyaltySupplementalPartnership as hc, CLASS_14_1_TRANSITIONAL_RATE as hd, RateBook as hf, EifelThresholds as hi, Schedule12FilingInput as hl, CogpeInput as hn, assertAt1TaxPayableReconciles as ho, recaptureAddBack as hr, FedeRegularInput as hs, Schedule101Result as ht, LimitedPartnershipLossRowResult as hu, MP_GROSS_REVENUE_THRESHOLD as i, SbdInput as ia, allocateSchedule9ExpenditureLimit as ic, CcaClassInput as id, AlbertaSbdInput as if, computeInterestAndFinancingExpenses as ii, Schedule3Result as il, computeBusinessLimitAllocation as in, renderRsiHeader as io, Schedule1LineDefect as ir, CfreCountrySuccessorResult as is, T2LineKey as it, NonCapitalLossByYearOfOriginInput as iu, t2Engine as j, albertaDispositionAdjustments as ja, At1Schedule5PoolTransfer as jc, computeClass141AdditionalAllowance as jd, PROVINCE_RATES_2024 as ji, schedule29Values as jl, computeSchedule12ResourceDeductions as jn, CcogpeSuccessorFederal as jo, BorrowingsResult as jr, computeAlbertaSchedule15 as js, GripInput as jt, At1AbilEntry as ju, renderT2DraftReturn as k, albertaCcaScheduleAdjustments as ka, AlbertaSchedule5Input as kc, computeClass13 as kd, blendProvinceRateTable as ki, schedule20Values as kl, computeDepletion as kn, CcogpeRegularOverride as ko, ratioOfPermissibleExpenses as kr, SfedeCountrySuccessorOverride as ks, Schedule54Result as kt, AlbertaSchedule18Input as ku, Part2MPProfitsInput as l, computeSBD as la, Schedule8Input as lc, UnsupportedCcaClassError as ld, GeneralRateBand as lf, computePartnershipIfeAddBack as li, computeAllocationFactor as ll, ReserveContinuityRow as ln, At1FilingData as lo, ccaDeduction as lr, EdaRegularInput as ls, runConformanceSuite as lt, computeNonCapitalLossByYearOfOrigin as lu, computeCanadianMPProfits as m, T2ScheduleData as ma, AlbertaSchedule7Result as mc, CLASS_14_1_RECAPTURE_REDUCTION_RATE as md, resolveAlbertaTaxRates as mf, EifelResult as mi, Schedule10FilingInput as ml, CeeResult as mn, assertAt1MandatoryComplete as mo, mealsAndEntertainmentAddBack as mr, FedeRegularFederal as ms, Schedule101Input as mt, LimitedPartnershipLossRow as mu, CanadianMPProfitsResult as n, BusinessLimitInput as na, Schedule9FieldOfScience as nc, FederalCcaClass as nd, computeAlbertaTax as nf, computeExcessIfe as ni, MaximumAllowableDeductionResult as nl, BusinessLimitAllocationResult as nn, formatRsiText as no, Schedule1Input as nr, CfreCountrySuccessorInput as ns, ExpectedSource as nt, LossVintageEntry as nu, MpDeductionInput as o, computeAdjustedAggregateInvestmentIncome as oa, computeSchedule9MaximumExpenditureLimit as oc, CcaScheduleResult as od, computeAlbertaSbd as of, computeLoans as oi, schedule3Values as ol, Schedule21Result as on, renderAt1NetFile as oo, Schedule1Result as or, CmedbInput as os, foldT2Lines as ot, OtherLossByYearOfOriginResult as ou, SmallManufacturerTestResult as p, resolveCorpTaxRates as pa, AlbertaSchedule7Input as pc, CLASS_14_1_MINIMUM_DEDUCTION as pd, AlbertaTaxRates as pf, EifelInput as pi, At1ScheduleValue as pl, CeeInput as pn, albertaBalanceUnpaid as po, incomeTaxProvisionAddBack as pr, EdaSuccessorResult as ps, FirstReturnEvent as pt, computeRifeContinuity as pu, computeQuebecTax as q, RSI_DELIMITER as qa, AgriProcessingVintageInput as qc, LossContinuityResult as qd, CcpcActiveBusinessTaxResult as qi, IegInput as ql, computeSchedule4Losses as qn, CeeSuccessorFederal as qo, LossPortionFromIfeRow as qr, schedule15Values as qs, ItcRecaptureItemResult as qt, computeAlbertaSchedule17 as qu, MP_EXCLUDED_ACTIVITIES as r, BusinessLimitResult as ra, Schedule9GroupFilingInput as rc, computeAlbertaSchedule13 as rd, AlbertaCorporationStatus as rf, computeExemptIfe as ri, Schedule3Input as rl, allocateEvenly as rn, renderAt1Rsi as ro, Schedule1Line as rr, CfreCountrySuccessorOverride as rs, LineCheck as rt, LossVintageRowResult as ru, MpDeductionRates as s, computeAggregateInvestmentIncome as sa, schedule9Values as sc, Schedule8Entry as sd, AB_GENERAL_RATE_BANDS as sf, computeLossPortionFromIfe as si, AllocationFactorInput as sl, computeSchedule21 as sn, AT1_CRITICAL_MANDATORY_FIELDS as so, amortizationAddBack as sr, CmedbResult as ss, formatConformanceReport as st, OtherLossVintageEntry as su, CanadianMPProfitsInput as t, AggregateInvestmentIncomeResult as ta, Schedule9AllocationResult as tc, AlbertaSchedule13Result as td, AlbertaTaxResult as tf, computeClause95Amounts as ti, MaximumAllowableDeductionInput as tl, BusinessLimitAllocationInput as tn, formatRsiDate as to, computeSchedule2 as tr, CfreCountrySuccessorFederal as ts, ConformanceSummary as tt, iegT661SourceLine as tu, Part2MPProfitsResult as u, CORP_TAX_2024 as ua, Schedule8Result as uc, computeCcaClass as ud, computeDayWeightedGeneralTax as uf, computeResourceIfe as ui, AT1_SCHEDULES_WITHOUT_BUILDERS as ul, computeSchedule13 as un, At1MandatoryFieldMissingError as uo, computeSchedule1 as ur, EdaRegularResult as us, FederalT2Input as ut, computeOtherLossByYearOfOrigin as uu, T2SettlementInput as v, t2LineItemId as va, RoyaltySupplementalPriorYearAdjustmentResult as vc, Class141AdditionalAllowanceInput as vd, extendRateBook as vf, EifelCapacityResult as vi, Schedule21FilingInput as vl, DepletionResult as vn, at1YesNo as vo, PartVI1DeductionBand as vr, FedeSuccessorFederal as vs, Schedule88Input as vt, computeLimitedPartnershipLosses as vu, T2CifPartI as w, Schedule12Line as wa, RoyaltyTaxCreditQuarter as wc, Class14Result as wd, AdjustedTaxableIncomeResult as wi, schedule13Values as wl, Schedule12ResourceDeductionsResult as wn, computeAlbertaReturn as wo, EIFEL_STANDARD_RATIO_FROM as wr, SfedeCountryRegularInput as ws, LRIP_INVESTMENT_CORPORATION_MULTIPLE as wt, AlbertaGiftCarryforward as wu, T2CifAddress as x, computeLossSchedule as xa, AlbertaSchedule6Input as xc, Class14Input as xd, resolveRates as xf, computeEifelCapacity as xi, schedule10Values as xl, ForeignPerCountryInput as xn, at1Engine as xo, partVI1DeductionMultiple as xr, FedeSuccessorResult as xs, Schedule55Input as xt, DonationMaximumInput as xu, T2SettlementResult as y, LossScheduleInput as ya, computeAlbertaSchedule7 as yc, Class141AdditionalAllowanceResult as yd, hasExactRateYear as yf, ExcessCapacityVintage as yi, Schedule2FilingInput as yl, ForeignExplorationInput as yn, xmlEscape as yo, PartVI1DeductionResult as yr, FedeSuccessorInput as ys, Schedule88Result as yt, AT1_DONATION_GAIN_RATE as yu, QuebecReturnInput as z, At1TransmitterInvalidError as za, Schedule4Input$1 as zc, At4970Input as zd, TaxableIncomeLine as zi, IegGroupMember as zl, computeSchedule5 as zn, CdeSuccessorFederal as zo, ExemptIfeRow as zr, computeCfreSuccessor as zs, TaxableCapitalInput as zt, AT1_RESERVE_LINES as zu };