@classytic/ca-tax 0.0.15 → 0.0.17

package/dist/forms.mjs

@@ -548,7 +548,7 @@ const AT1_JACKET_CAPTIONS = [
 //#region src/t2/at1/forms/jacket.ts
 /** `SSSFFFOOO` — schedule, field, occurrence. The jacket is schedule 000. */
 const id$19 = (field, occurrence = 1) => `000${field}${String(occurrence).padStart(3, "0")}`;
-const SECTIONS$40 = [
+const SECTIONS$41 = [
 	{
 		id: "identification",
 		title: "Identification",
@@ -685,7 +685,7 @@ const AT1_JACKET = {
 	title: "Alberta Corporate Income Tax Return — AT1",
 	scheme: "tra-line-item-id",
 	taxYears: { from: 2025 },
-	sections: SECTIONS$40,
+	sections: SECTIONS$41,
 	fields: [{
 		line: "000001001",
 		caption: "Is the corporation associated with one or more Canadian-controlled private corporations?",
@@ -2527,7 +2527,7 @@ const AT1_SCHEDULE_10 = {
 //#region src/t2/at1/forms/schedule12.ts
 /** `SSSFFFOOO` — schedule, field, occurrence. */
 const id$8 = (field, occurrence = 1) => `012${field}${String(occurrence).padStart(3, "0")}`;
-const SECTIONS$29 = [{
+const SECTIONS$30 = [{
 	id: "area-a",
 	title: "Area A — net income for Alberta corporate income tax purposes",
 	description: "Reconciling items between federal and Alberta net income. Report a pair only where the two figures differ."
@@ -2823,7 +2823,7 @@ const AT1_SCHEDULE_12 = {
 	title: "Alberta income/loss reconciliation",
 	scheme: "tra-line-item-id",
 	taxYears: { from: 2024 },
-	sections: SECTIONS$29,
+	sections: SECTIONS$30,
 	fields: [...SINGLES.map(({ field, ...rest }) => ({
 		...rest,
 		line: id$8(field)
@@ -3379,7 +3379,7 @@ const AT1_SCHEDULE_17_RESERVES = [
 		federalClosing: "240"
 	}
 ];
-const SECTIONS$25 = [{
+const SECTIONS$26 = [{
 	id: "reserves",
 	title: "Continuity of reserves",
 	description: "Eight reserve kinds. Six mirror federal Schedule 13; policy reserves and bank reserves exist only on the Alberta form."
@@ -3468,7 +3468,7 @@ const AT1_SCHEDULE_17 = {
 	title: "Alberta continuity of reserves",
 	scheme: "tra-line-item-id",
 	taxYears: { from: 2024 },
-	sections: SECTIONS$25,
+	sections: SECTIONS$26,
 	fields: [...reserveFields$1, ...TOTALS$2].sort((a, b) => a.line.localeCompare(b.line)),
 	provenance: {
 		document: "research/field-maps/at1-schedules-16-17.md",
@@ -3527,7 +3527,7 @@ const AT1_SCHEDULE_18_CATEGORIES = [
 		lossRestricted: true
 	}
 ];
-const SECTIONS$24 = [
+const SECTIONS$25 = [
 	{
 		id: "dispositions",
 		title: "Dispositions by category",
@@ -3775,7 +3775,7 @@ const AT1_SCHEDULE_18 = {
 	title: "Alberta dispositions of capital property",
 	scheme: "tra-line-item-id",
 	taxYears: { from: 2024 },
-	sections: SECTIONS$24,
+	sections: SECTIONS$25,
 	fields: [...categoryFields, ...REST.map(({ field, ...rest }) => ({
 		...rest,
 		line: id$3(field)
@@ -3850,7 +3850,7 @@ const AT1_SCHEDULE_20_POOLS = [{
 	},
 	toSchedule12: "058"
 }];
-const SECTIONS$23 = [
+const SECTIONS$24 = [
 	{
 		id: "charitable",
 		title: "Area A — Charitable donations",
@@ -4029,7 +4029,7 @@ const AT1_SCHEDULE_20 = {
 	title: "Alberta charitable donations and gifts",
 	scheme: "tra-line-item-id",
 	taxYears: { from: 2024 },
-	sections: SECTIONS$23,
+	sections: SECTIONS$24,
 	fields: [...AT1_SCHEDULE_20_POOLS.flatMap((pool) => CONTINUITY_ROWS.map(([key, caption]) => {
 		const computed = key === "beginning" || key === "subtotal" || key === "available" || key === "closing";
 		const carriedFromFederal = pool.key === "charitable" ? CARRIED_IN_FROM_FEDERAL[key] : void 0;
@@ -4154,15 +4154,135 @@ const AT1_SCHEDULE_21_POOLS = [
 		appliedAgainstIncomeNote: "If Schedule 18 exists, carry forward the amount from Schedule 18 line 060. Otherwise, carry forward the amount from federal Schedule 6 line 655."
 	}
 ];
-const SECTIONS$22 = [{
-	id: "current-year",
-	title: "Part 1 — Calculating the current-year non-capital loss",
-	description: "Starts from Alberta net income on Schedule 12 line 054 and works down through the Division C deductions to the loss for the year."
-}, {
-	id: "continuity",
-	title: "Part 2 — Continuity of losses",
-	description: "Five pools, each a full continuity. Every closing balance carries to a specific Alberta loss line on Schedule 12."
-}];
+const SECTIONS$23 = [
+	{
+		id: "current-year",
+		title: "Part 1 — Calculating the current-year non-capital loss",
+		description: "Starts from Alberta net income on Schedule 12 line 054 and works down through the Division C deductions to the loss for the year."
+	},
+	{
+		id: "continuity",
+		title: "Part 2 — Continuity of losses",
+		description: "Five pools, each a full continuity. Every closing balance carries to a specific Alberta loss line on Schedule 12."
+	},
+	{
+		id: "rife",
+		title: "Continuity of restricted interest and financing expenses (RIFE)",
+		description: "Page 5. None of these lines is in the NetFile schema — the section is never transmitted — but line 240 feeds Schedule 12 line 130, which is."
+	}
+];
+/**
+* Page 5 — RIFE, transcribed line by line from
+* `AT1SCH21-loss-continuity-TRA11741.pdf` (rendered, page 5 of 5). Authored by
+* hand rather than extracted: the page is a two-block ledger whose line numbers
+* sit in a right-hand column, which `pdftotext -layout` reproduces but the
+* caption/number pairing extractor cannot follow. Three lines are carried in
+* from federal forms by name — the form itself prints the source beside each.
+* Computed by `schedule21-rife.ts`.
+*/
+const RIFE = [
+	{
+		field: "200",
+		caption: "RIFE at the end of the previous tax year",
+		kind: "money",
+		role: "input",
+		section: "rife"
+	},
+	{
+		field: "210",
+		caption: "RIFE transferred on an amalgamation or on the wind-up of a subsidiary corporation",
+		kind: "money",
+		role: "input",
+		section: "rife"
+	},
+	{
+		field: "220",
+		caption: "RIFE adjustment for an acquisition of control",
+		kind: "money",
+		role: "input",
+		section: "rife"
+	},
+	{
+		field: "230",
+		caption: "Current-year restricted interest and financing expenses determined under subsection 111(8) of ITA",
+		kind: "money",
+		role: "carried-in",
+		section: "rife",
+		from: {
+			form: "T2SCH4",
+			line: "710",
+			note: "Printed on the form: \"(line 710 from the T2 Schedule 4)\". Schedule 130 Part 2O amount A."
+		}
+	},
+	{
+		field: "240",
+		caption: "RIFE deducted for the tax year",
+		kind: "money",
+		role: "input",
+		section: "rife",
+		note: "Line 240 must not exceed line 350.",
+		to: {
+			form: "AT1SCH12",
+			line: "012130001",
+			note: "Printed on the form: \"(Enter amount on line 130 of the Schedule 12)\"."
+		}
+	},
+	{
+		field: "250",
+		caption: "Closing balance of RIFE",
+		kind: "money",
+		role: "computed",
+		section: "rife",
+		note: "Line 200 plus 210 minus 220 plus 230 minus 240."
+	},
+	{
+		field: "310",
+		caption: "RIFE from previous tax years",
+		kind: "money",
+		role: "computed",
+		section: "rife",
+		note: "Line 200 plus line 210 minus line 220."
+	},
+	{
+		field: "320",
+		caption: "Corporation's excess capacity for the year",
+		kind: "money",
+		role: "carried-in",
+		section: "rife",
+		from: {
+			form: "T2SCH130",
+			line: "129",
+			note: "Printed on the form: \"(line 129 from T2 Schedule 130)\". Part 2G amount F."
+		}
+	},
+	{
+		field: "330",
+		caption: "Total of all amounts of the corporation's received capacity for the year",
+		kind: "money",
+		role: "carried-in",
+		section: "rife",
+		from: {
+			form: "T2SCH130",
+			line: "130",
+			note: "Printed on the form: \"(line 130 from T2 Schedule 130)\". Part 1A amount A."
+		}
+	},
+	{
+		field: "340",
+		caption: "Line 320 plus line 330",
+		kind: "money",
+		role: "computed",
+		section: "rife"
+	},
+	{
+		field: "350",
+		caption: "RIFE deductible under paragraph 111(1)(a.1) of ITA for the year",
+		kind: "money",
+		role: "computed",
+		section: "rife",
+		note: "The lesser of line 310 and line 340 — the ceiling line 240 must not exceed."
+	}
+];
 const PART_1 = [
 	{
 		field: "001",
@@ -4325,11 +4445,18 @@ const AT1_SCHEDULE_21 = {
 	title: "Current-year loss and continuity of losses",
 	scheme: "tra-line-item-id",
 	taxYears: { from: 2024 },
-	sections: SECTIONS$22,
-	fields: [...PART_1.map(({ field, ...rest }) => ({
-		...rest,
-		line: id$1(field)
-	})), ...continuityFields].sort((a, b) => a.line.localeCompare(b.line)),
+	sections: SECTIONS$23,
+	fields: [
+		...PART_1.map(({ field, ...rest }) => ({
+			...rest,
+			line: id$1(field)
+		})),
+		...continuityFields,
+		...RIFE.map(({ field, ...rest }) => ({
+			...rest,
+			line: id$1(field)
+		}))
+	].sort((a, b) => a.line.localeCompare(b.line)),
 	provenance: {
 		document: "research/field-maps/at1-schedules-12-21.md",
 		retrieved: "2026-08-08",
@@ -4777,7 +4904,7 @@ const AT1_IEG_PRIOR_YEARS = 2;
 const AT1_IEG_JACKET_LINE = "000129001";
 //#endregion
 //#region src/t2/co17/forms/co17.ts
-const SECTIONS$20 = [
+const SECTIONS$21 = [
 	{
 		id: "identity",
 		title: "1 — Renseignements sur l'identité de la société"
@@ -4813,7 +4940,7 @@ const CO17_RETURN = {
 	title: "CO-17 — Déclaration de revenus des sociétés",
 	scheme: "rq-box",
 	taxYears: { from: 2025 },
-	sections: SECTIONS$20,
+	sections: SECTIONS$21,
 	fields: [
 		F$5("01a", "Numéro d'entreprise du Québec (NEQ)", "identity", { kind: "text" }),
 		F$5("01b", "Numéro d'identification", "identity", { kind: "text" }),
@@ -4875,7 +5002,13 @@ const CO17_QUEBEC_PROPORTION_BOX = "421";
 const CO17_TAX_PAYABLE_BOX = "425";
 //#endregion
 //#region src/t2/forms/jacket.ts
-const SECTIONS$19 = [
+const SECTIONS$20 = [
+	{
+		id: "identification",
+		title: "Identification",
+		page: 1,
+		description: "Who is filing, for which tax year, and what happened to the corporation during it. None of it is a figure, and all of it changes how the figures are read."
+	},
 	{
 		id: "taxable-income",
 		title: "Taxable income",
@@ -4924,6 +5057,20 @@ const F$4 = (line, caption, section, extra = {}) => ({
 	section,
 	...extra
 });
+/**
+* An identification field. Same as `F` but on page 1's section and never money
+* — nothing in that block is a dollar amount, so the default would be wrong on
+* every single line.
+*/
+const I = (line, caption, extra = {}) => ({
+	line,
+	caption,
+	kind: "text",
+	role: "input",
+	section: "identification",
+	page: 1,
+	...extra
+});
 const T2_JACKET = {
 	id: "T2",
 	program: "T2",
@@ -4931,8 +5078,167 @@ const T2_JACKET = {
 	title: "T2 Corporation Income Tax Return",
 	scheme: "cra-line",
 	taxYears: { from: 2025 },
-	sections: SECTIONS$19,
+	sections: SECTIONS$20,
 	fields: [
+		I("001", "Business number (BN)", { kind: "code" }),
+		I("002", "Corporation's name", { kind: "text" }),
+		I("010", "Head office address — has this address changed since the last time the CRA was notified?", {
+			kind: "flag",
+			note: "If yes, lines 011 to 018 are completed."
+		}),
+		I("011", "Head office address line 1", {
+			kind: "text",
+			requirement: "conditional"
+		}),
+		I("012", "Head office address line 2", {
+			kind: "text",
+			requirement: "conditional"
+		}),
+		I("015", "Head office city", {
+			kind: "text",
+			requirement: "conditional"
+		}),
+		I("016", "Head office province, territory, or state", {
+			kind: "text",
+			requirement: "conditional"
+		}),
+		I("017", "Head office country (other than Canada)", {
+			kind: "text",
+			requirement: "conditional"
+		}),
+		I("018", "Head office postal or ZIP code", {
+			kind: "code",
+			requirement: "conditional"
+		}),
+		I("020", "Mailing address — has this address changed since the last time the CRA was notified?", {
+			kind: "flag",
+			note: "Completed only where the mailing address differs from the head office address. If yes, lines 021 to 028 are completed."
+		}),
+		I("021", "Mailing address c/o", {
+			kind: "text",
+			requirement: "conditional"
+		}),
+		I("022", "Mailing address line 1", {
+			kind: "text",
+			requirement: "conditional"
+		}),
+		I("023", "Mailing address line 2", {
+			kind: "text",
+			requirement: "conditional"
+		}),
+		I("025", "Mailing address city", {
+			kind: "text",
+			requirement: "conditional"
+		}),
+		I("026", "Mailing address province, territory, or state", {
+			kind: "text",
+			requirement: "conditional"
+		}),
+		I("027", "Mailing address country (other than Canada)", {
+			kind: "text",
+			requirement: "conditional"
+		}),
+		I("028", "Mailing address postal or ZIP code", {
+			kind: "code",
+			requirement: "conditional"
+		}),
+		I("030", "Location of books and records — has this address changed since the last time the CRA was notified?", {
+			kind: "flag",
+			note: "Completed only where the books are kept somewhere other than the head office. If yes, lines 031 to 038 are completed."
+		}),
+		I("031", "Books and records address line 1", {
+			kind: "text",
+			requirement: "conditional"
+		}),
+		I("032", "Books and records address line 2", {
+			kind: "text",
+			requirement: "conditional"
+		}),
+		I("035", "Books and records city", {
+			kind: "text",
+			requirement: "conditional"
+		}),
+		I("036", "Books and records province, territory, or state", {
+			kind: "text",
+			requirement: "conditional"
+		}),
+		I("037", "Books and records country (other than Canada)", {
+			kind: "text",
+			requirement: "conditional"
+		}),
+		I("038", "Books and records postal or ZIP code", {
+			kind: "code",
+			requirement: "conditional"
+		}),
+		I("040", "Type of corporation at the end of the tax year", {
+			kind: "code",
+			note: "One of five: 1 Canadian-controlled private corporation (CCPC), 2 other private corporation, 3 public corporation, 4 corporation controlled by a public corporation, 5 other. Code 1 is what opens the small business deduction, so it is the single most consequential tick on the form."
+		}),
+		I("043", "If the type of corporation changed during the tax year, the effective date of the change", {
+			kind: "date",
+			requirement: "conditional"
+		}),
+		I("060", "Tax year start", { kind: "date" }),
+		I("061", "Tax year-end", { kind: "date" }),
+		I("063", "Has there been an acquisition of control resulting in the application of subsection 249(4) since the tax year start on line 060?", {
+			kind: "flag",
+			note: "An acquisition of control ends the tax year and restricts what the loss pools on Schedule 4 may still be applied against."
+		}),
+		I("065", "If yes, the date control was acquired", {
+			kind: "date",
+			requirement: "conditional"
+		}),
+		I("066", "Is the date on line 061 a deemed tax year-end according to subsection 249(3.1)?", { kind: "flag" }),
+		I("067", "Is the corporation a professional corporation that is a member of a partnership?", { kind: "flag" }),
+		I("070", "Is this the first year of filing after incorporation?", {
+			kind: "flag",
+			note: "If yes, Schedule 24 is completed and attached.",
+			to: {
+				form: "T2SCH24",
+				line: "",
+				note: "First-time filer after incorporation"
+			}
+		}),
+		I("071", "Is this the first year of filing after amalgamation?", {
+			kind: "flag",
+			note: "If yes, lines 030 to 038 are completed and Schedule 24 is attached.",
+			to: {
+				form: "T2SCH24",
+				line: "",
+				note: "First-time filer after amalgamation"
+			}
+		}),
+		I("072", "Has there been a wind-up of a subsidiary under section 88 during the current tax year?", {
+			kind: "flag",
+			note: "If yes, Schedule 24 is completed and attached.",
+			to: {
+				form: "T2SCH24",
+				line: "",
+				note: "First-time filer after a wind-up"
+			}
+		}),
+		I("076", "Is this the final tax year before amalgamation?", { kind: "flag" }),
+		I("078", "Is this the final return up to dissolution?", { kind: "flag" }),
+		I("079", "If an election was made under section 261, the functional currency used", {
+			kind: "code",
+			requirement: "conditional",
+			note: "A functional-currency filer reports in a currency other than Canadian dollars, so every figure on the return is in that currency."
+		}),
+		I("080", "Is the corporation a resident of Canada?", { kind: "flag" }),
+		I("081", "If not resident, the country of residence", {
+			kind: "text",
+			requirement: "conditional",
+			note: "Schedule 97 is completed and attached."
+		}),
+		I("082", "Is the non-resident corporation claiming an exemption under an income tax treaty?", {
+			kind: "flag",
+			note: "If yes, Schedule 91 is completed and attached."
+		}),
+		I("085", "If the corporation is exempt from tax under section 149, which paragraph", {
+			kind: "code",
+			requirement: "conditional",
+			note: "One of three: 1 exempt under paragraph 149(1)(e) or (l), 2 exempt under paragraph 149(1)(j), 4 exempt under other paragraphs of section 149."
+		}),
 		F$4("300", "Net income or (loss) for income tax purposes", "taxable-income", {
 			role: "carried-in",
 			from: {
@@ -4942,35 +5248,92 @@ const T2_JACKET = {
 			},
 			note: "Where Schedule 1 lands. Everything downstream is computed from it."
 		}),
-		F$4("311", "Charitable donations and gifts", "taxable-income", {
+		F$4("311", "Charitable donations from Schedule 2", "taxable-income", {
+			role: "carried-in",
+			from: {
+				form: "T2SCH2",
+				line: ""
+			}
+		}),
+		F$4("313", "Cultural gifts from Schedule 2", "taxable-income", {
+			role: "carried-in",
+			from: {
+				form: "T2SCH2",
+				line: ""
+			}
+		}),
+		F$4("314", "Ecological gifts from Schedule 2", "taxable-income", {
 			role: "carried-in",
 			from: {
 				form: "T2SCH2",
 				line: ""
 			}
 		}),
-		F$4("320", "Taxable dividends deductible under section 112 or 113", "taxable-income", {
+		F$4("320", "Taxable dividends deductible under section 112 or 113, or subsection 138(6), from Schedule 3", "taxable-income", {
 			role: "carried-in",
 			from: {
 				form: "T2SCH3",
 				line: ""
 			}
 		}),
+		F$4("325", "Part VI.1 tax deduction", "taxable-income", {
+			role: "computed",
+			note: "Equal to 3.5 times the Part VI.1 tax payable at line 724 — the form says so on the page itself, so it is arithmetic rather than an entry."
+		}),
 		F$4("331", "Non-capital losses of previous tax years", "taxable-income", {
 			role: "carried-in",
 			from: {
 				form: "T2SCH4",
-				line: "150"
+				line: "130"
 			}
 		}),
 		F$4("332", "Net capital losses of previous tax years", "taxable-income", {
 			role: "carried-in",
 			from: {
 				form: "T2SCH4",
-				line: "250"
+				line: "225",
+				note: "HALF of line 225 — Schedule 4 records the loss gross, the jacket takes it at the 50% inclusion rate."
 			},
 			note: "Capped by taxable capital gains — a capital loss pool cannot shelter business income."
 		}),
+		F$4("333", "Restricted farm losses of previous tax years", "taxable-income", {
+			role: "carried-in",
+			from: {
+				form: "T2SCH4",
+				line: "430"
+			},
+			note: "Deductible only against farming income (ITA s.31)."
+		}),
+		F$4("334", "Farm losses of previous tax years", "taxable-income", {
+			role: "carried-in",
+			from: {
+				form: "T2SCH4",
+				line: "330"
+			}
+		}),
+		F$4("335", "Limited partnership losses of previous tax years", "taxable-income", {
+			role: "carried-in",
+			from: {
+				form: "T2SCH4",
+				line: "",
+				note: "Schedule 4 Part 7, third table — the per-partnership closing balances at line 680 total to this, and that total is the one figure in the part with no numbered box of its own."
+			}
+		}),
+		F$4("336", "Restricted interest and financing expenses", "taxable-income", {
+			role: "carried-in",
+			from: {
+				form: "T2SCH4",
+				line: "730"
+			},
+			note: "Interest denied in an earlier year under the EIFEL rules (ITA s.18.2) and deducted now against this year’s capacity. See Schedule 130."
+		}),
+		F$4("340", "Taxable capital gains or taxable dividends allocated from a central credit union", "taxable-income", { role: "input" }),
+		F$4("350", "Prospector's and grubstaker's shares", "taxable-income", { role: "input" }),
+		F$4("352", "Employer deduction for non-qualified securities", "taxable-income", { role: "input" }),
+		F$4("355", "Section 110.5 additions or subparagraph 115(1)(a)(vii) additions", "taxable-income", {
+			role: "input",
+			note: "An ADDITION, after the deductions subtotal — it increases taxable income so a foreign tax credit is not wasted."
+		}),
 		F$4("360", "Taxable income", "taxable-income", {
 			role: "computed",
 			note: "The base for Part I tax at line 550, and the ceiling on the small business deduction."
@@ -5867,7 +6230,7 @@ new Map(SCHEDULE_1_CAPTIONS.map((c) => [c.line, c]));
 * Captions come from `./generated/schedule1.captions.ts`, which is produced from
 * the CRA document. This module adds only what the paper does not say.
 */
-const SECTIONS$18 = [
+const SECTIONS$19 = [
 	{
 		id: "add-1",
 		title: "Add",
@@ -5996,7 +6359,7 @@ const T2_SCHEDULE_1 = {
 	title: "Net income (loss) for income tax purposes",
 	scheme: "cra-line",
 	taxYears: { from: 2023 },
-	sections: SECTIONS$18,
+	sections: SECTIONS$19,
 	fields: SCHEDULE_1_CAPTIONS.map((c) => {
 		const section = sectionFor(Number(c.line));
 		const side = section.startsWith("add") ? "add" : "deduct";
@@ -6036,7 +6399,7 @@ const SCHEDULE_1_LINE_BY_NUMBER = indexByLine(T2_SCHEDULE_1);
 const SCHEDULE_1_LINES = T2_SCHEDULE_1.fields;
 //#endregion
 //#region src/t2/forms/schedule2.ts
-const SECTIONS$17 = [
+const SECTIONS$18 = [
 	{
 		id: "charitable",
 		title: "Part 2 — Charitable donations",
@@ -6068,7 +6431,7 @@ const T2_SCHEDULE_2 = {
 	title: "Charitable donations and gifts",
 	scheme: "cra-line",
 	taxYears: { from: 2023 },
-	sections: SECTIONS$17,
+	sections: SECTIONS$18,
 	fields: [
 		F$3("239", "Charitable donations expired after five tax years", "charitable"),
 		F$3("240", "Charitable donations at the beginning of the current tax year", "charitable", { note: "Amount 1A less the expired amount at line 239 — last year’s closing pool, net of what aged out." }),
@@ -6102,7 +6465,7 @@ const SCHEDULE_2_CARRYFORWARD_YEARS = {
 };
 //#endregion
 //#region src/t2/forms/schedule3.ts
-const SECTIONS$16 = [{
+const SECTIONS$17 = [{
 	id: "received",
 	title: "Part 1 — Dividends received in the tax year",
 	description: "One row per payer. Columns B, C, D, I and J are completed only when the payer is connected."
@@ -6126,7 +6489,7 @@ const T2_SCHEDULE_3 = {
 	title: "Dividends received, taxable dividends paid, and Part IV tax calculation",
 	scheme: "cra-line",
 	taxYears: { from: 2023 },
-	sections: SECTIONS$16,
+	sections: SECTIONS$17,
 	fields: [
 		F$2("200", "Name of payer corporation from which the corporation received the dividend", "received", { kind: "text" }),
 		F$2("205", "Enter 1 if the payer corporation is connected", "received", {
@@ -6200,7 +6563,7 @@ function buildFields(spec, formHint = "form") {
 		const role = totals.has(c.line) ? "total" : computed.has(c.line) ? "computed" : from ? "carried-in" : "input";
 		return {
 			line: c.line,
-			caption: c.caption,
+			caption: spec.captionOverrides?.[c.line] ?? c.caption,
 			kind: spec.kinds?.[c.line] ?? "money",
 			role,
 			section,
@@ -6604,11 +6967,162 @@ const SCHEDULE_4_CAPTIONS = [
 	}
 ];
 new Map(SCHEDULE_4_CAPTIONS.map((c) => [c.line, c]));
-const T2_SCHEDULE_4 = {
-	id: "T2SCH4",
-	program: "T2",
-	schedule: "4",
-	title: "Corporation loss continuity and application",
+//#endregion
+//#region src/t2/forms/schedule4.ts
+/**
+* T2 Schedule 4 — Corporation loss continuity and application.
+*
+* Where every loss the corporation has lives: what was carried in, what this
+* year added, what was applied, what was carried back, and what remains. It is
+* the schedule most likely to be wrong on a return prepared by hand, because the
+* five loss types run in parallel with near-identical rows and different rules.
+*
+* ── Five loss types, and they do not behave alike ───────────────────────────
+*
+*   Part 1  non-capital              20-year carry-forward, 3-year carry-back
+*   Part 2  capital                  carried forward INDEFINITELY
+*   Part 3  farm                     20 years
+*   Part 4  restricted farm          20 years, deductible only against farm income
+*   Part 5  listed personal property 7 years, and only against LPP gains
+*
+* The carry-back rows repeat identically in each part — 901/902/903 for
+* non-capital, 951/952/953 for capital, and so on — one line per preceding year.
+* Nothing but the number distinguishes a farm loss carried back two years from a
+* capital loss carried back two years.
+*
+* ── The extraction trap this form set ───────────────────────────────────────
+*
+* Each of the five parts contains a field captioned "Section 80 — Adjustments
+* for forgiven amounts". The part-scanner matched it as a *Section* heading, so
+* it closed the enclosing part and swallowed the rest of the form: all five loss
+* types collapsed into one, and every carry-back line landed in whichever part
+* happened to be open. The scanner now rejects a candidate heading that carries
+* dot leaders and a line number, because that is a field and never a heading.
+*
+* ── Part 8 is newer than the rest of the form ───────────────────────────────
+*
+* Restricted interest and financing expenses (EIFEL, ITA s.18.2) get their own
+* continuity here — denied interest is not lost, it carries forward. It is the
+* only part whose pool arises from a limitation rather than from a loss.
+*/
+/**
+* Part 7 — limited partnership losses, authored BY HAND from the rendered page.
+*
+* Extraction reaches none of it, and the reason is the one this repo's guidance
+* already names: Part 7 is three grid tables, and a grid puts its line numbers
+* in the COLUMN HEADINGS rather than beside a caption. `pdftotext -layout`
+* pairs a number with the caption on its own line and there is no such pairing
+* here, so the extractor returned nothing and the interface concluded — in
+* writing, on the Schedule 4 paper view — that limited partnership losses "do
+* not appear anywhere on the printed Schedule 4". They appear on page 6, under
+* their own part heading, across eighteen numbered columns.
+*
+* The evidence that they belong to this form and not another: the T2 jacket's
+* own line 335 reads "Limited partnership losses of previous tax years **from
+* Schedule 4**", and the third table's total line says "enter this amount on
+* line 335 of the T2 return". The first table's total goes to Schedule 1 line
+* 222 instead — the current year's loss is an add-back to net income, not a
+* deduction from taxable income.
+*
+* Captions are the column headings as printed, flattened to one line each.
+*/
+const PART_7_LIMITED_PARTNERSHIP = [
+	{
+		line: "600",
+		page: 6,
+		caption: "Partnership account number"
+	},
+	{
+		line: "602",
+		page: 6,
+		caption: "Tax year ending"
+	},
+	{
+		line: "604",
+		page: 6,
+		caption: "Corporation's share of limited partnership loss"
+	},
+	{
+		line: "606",
+		page: 6,
+		caption: "Corporation's at-risk amount"
+	},
+	{
+		line: "608",
+		page: 6,
+		caption: "Total of corporation's share of partnership investment tax credit, clean economy tax credit, farming losses, and resource expenses"
+	},
+	{
+		line: "620",
+		page: 6,
+		caption: "Current-year limited partnership losses (column 3 minus column 6)"
+	},
+	{
+		line: "630",
+		page: 6,
+		caption: "Partnership account number"
+	},
+	{
+		line: "632",
+		page: 6,
+		caption: "Tax year ending"
+	},
+	{
+		line: "634",
+		page: 6,
+		caption: "Limited partnership losses at the end of the previous tax year and amounts transferred on an amalgamation or on the wind-up of a subsidiary"
+	},
+	{
+		line: "636",
+		page: 6,
+		caption: "Corporation's at-risk amount"
+	},
+	{
+		line: "638",
+		page: 6,
+		caption: "Total of corporation's share of partnership investment tax credit, clean economy tax credit, business or property losses, and resource expenses"
+	},
+	{
+		line: "650",
+		page: 6,
+		caption: "Limited partnership losses that may be applied in the year (the lesser of column 3 and 6)"
+	},
+	{
+		line: "660",
+		page: 6,
+		caption: "Partnership account number"
+	},
+	{
+		line: "662",
+		page: 6,
+		caption: "Limited partnership losses at the end of the previous tax year"
+	},
+	{
+		line: "664",
+		page: 6,
+		caption: "Limited partnership losses transferred in the year on an amalgamation or on the wind-up of a subsidiary"
+	},
+	{
+		line: "670",
+		page: 6,
+		caption: "Current-year limited partnership losses (from line 620)"
+	},
+	{
+		line: "675",
+		page: 6,
+		caption: "Limited partnership losses applied in the current year (must be equal to or less than line 650)"
+	},
+	{
+		line: "680",
+		page: 6,
+		caption: "Current year limited partnership losses closing balance to be carried forward to future years (column 2 plus column 3 plus column 4 minus column 5)"
+	}
+];
+const T2_SCHEDULE_4 = {
+	id: "T2SCH4",
+	program: "T2",
+	schedule: "4",
+	title: "Corporation loss continuity and application",
 	scheme: "cra-line",
 	taxYears: { from: 2023 },
 	sections: [
@@ -6639,6 +7153,11 @@ const T2_SCHEDULE_4 = {
 			secondary: true,
 			description: "Seven years, and only against gains on listed personal property."
 		},
+		{
+			id: "limited-partnership",
+			title: "Part 7 — Limited partnership losses",
+			description: "Three grid tables, one row per partnership: the current year’s loss, what prior years leave applicable, and the continuity carried forward. The at-risk amount caps each one, which is what makes a limited partnership loss different from every other pool on this form."
+		},
 		{
 			id: "rife",
 			title: "Part 8 — Restricted interest and financing expenses",
@@ -6651,33 +7170,114 @@ const T2_SCHEDULE_4 = {
 		}
 	],
 	fields: buildFields({
-		captions: SCHEDULE_4_CAPTIONS,
+		captions: [...SCHEDULE_4_CAPTIONS, ...PART_7_LIMITED_PARTNERSHIP],
+		/**
+		* Part 7's hand-authored rows carry no `part` tag — a grid heading is not
+		* the "Part N" line the extractor keys on — so they are placed by number
+		* band. Extraction returns nothing at all in 600-680 (its Schedule 4 lines
+		* run 100-550, then 700-750 and the 9xx carry-backs), so the band cannot
+		* capture anything but Part 7.
+		*/
+		bands: [{
+			range: [600, 680],
+			section: "limited-partnership"
+		}],
 		sectionByPart: {
 			"Part 1": "non-capital",
 			"Part 2": "capital",
 			"Part 3": "farm",
 			"Part 4": "restricted-farm",
 			"Part 5": "listed-personal",
+			"Part 7": "limited-partnership",
 			"Part 8": "rife",
 			"Part 9": "election"
 		},
+		/**
+		* Lines 330 and 335 are Part 3 (farm) lines, and extraction put them in
+		* Part 1.
+		*
+		* Verified against the rendered PDF: page 3 carries Part 3 — Farm losses
+		* with 300, 302, 305, 310, 350, 340, **330**, **335**, then 921-933 and
+		* 380. Page 2 has no 330 or 335 on it at all; what it has is Part 1's
+		* footnote 3, "Line 135 is the total of lines 330 and 335 from Schedule
+		* 3", and the extractor tagged the pair with the part that footnote sits
+		* in. The captions it recorded are the right ones — only the part and page
+		* were wrong — so this corrects the section and leaves the text alone.
+		*
+		* Left uncorrected, a farm-loss line renders under "Part 1 — Non-capital
+		* losses" on the paper Form View, in a schedule whose whole difficulty is
+		* that five loss types run in parallel with near-identical rows.
+		*/
+		sectionByLine: {
+			"330": "farm",
+			"335": "farm"
+		},
 		carriedIn: { "110": {
 			form: "T2SCH1",
 			line: "",
 			note: "The current-year loss, from net income for tax purposes"
 		} },
+		/**
+		* Every "enter the amount from line X on line Y of the T2 return"
+		* instruction the form prints, and only those. Read off the rendered PDF:
+		*
+		*   p2  line 130 → T2 331     p3  line 225 ÷ 2 → T2 332
+		*   p3  line 330 → T2 334     p4  line 430 → T2 333
+		*   p7  line 730 → T2 336
+		*
+		* This previously claimed 150 → 331 and 250 → 332. Both were wrong, and
+		* wrong in the way that matters: 150 and 250 are the "Other adjustments"
+		* lines of Parts 1 and 2, so the paper view hung a "goes to T2 line 331"
+		* badge on an adjustment while the line that actually goes there — 130,
+		* the losses applied — carried no badge at all.
+		*/
 		carriedOut: {
-			"150": {
+			"130": {
 				form: "T2",
 				line: "331",
 				note: "Non-capital losses applied"
 			},
-			"250": {
+			"225": {
 				form: "T2",
 				line: "332",
-				note: "Net capital losses applied"
+				note: "Net capital losses applied — enter HALF of line 225 (the 50% inclusion rate)"
+			},
+			"330": {
+				form: "T2",
+				line: "334",
+				note: "Farm losses applied"
+			},
+			"430": {
+				form: "T2",
+				line: "333",
+				note: "Restricted farm losses applied"
+			},
+			"730": {
+				form: "T2",
+				line: "336",
+				note: "Restricted interest and financing expenses deducted this year"
 			}
 		},
+		/**
+		* Eight captions came back with a footnote marker glued on.
+		*
+		* The form prints those markers as superscripts beside the caption, and
+		* the extractor has no way to tell a superscript from the last word. So
+		* "Farm loss expired ⁹" arrives as "Farm loss expired 9" and a preparer
+		* reads a trailing number that is neither part of the caption nor a line.
+		* Each of these is the caption as printed on the rendered page, verified
+		* against pages 2 to 7, with the marker removed and nothing else changed.
+		*/
+		captionOverrides: {
+			"100": "Non-capital loss expired",
+			"135": "Current and previous years non-capital losses applied against current-year taxable dividends subject to Part IV tax",
+			"225": "Capital losses from previous tax years applied against the current-year net capital gain",
+			"300": "Farm loss expired",
+			"335": "Current and previous years farm losses applied against current-year taxable dividends subject to Part IV tax",
+			"400": "Restricted farm loss expired",
+			"500": "Listed personal property loss expired",
+			"730": "RIFE deducted for the tax year"
+		},
 		notes: {
 			"250": "Capped by taxable capital gains in the year — a capital loss pool cannot shelter business income however large it is.",
 			"901": "Carried back to the FIRST preceding year. The same three-row pattern repeats per loss type (951/952/953 capital, 921–923 farm, 941–943 restricted farm, 961–963 listed personal), and only the number says which.",
@@ -7106,7 +7706,7 @@ const SCHEDULE_6_GRIDS = [
 		]
 	}
 ];
-const SECTIONS$13 = [
+const SECTIONS$14 = [
 	{
 		id: "designation",
 		title: "Designation under paragraph 111(4)(e)"
@@ -7238,7 +7838,7 @@ const T2_SCHEDULE_6 = {
 	title: "Summary of dispositions of capital property",
 	scheme: "cra-line",
 	taxYears: { from: 2023 },
-	sections: SECTIONS$13,
+	sections: SECTIONS$14,
 	fields: [...gridFields, ...SUMMARY].sort((a, b) => Number(a.line) - Number(b.line)),
 	provenance: {
 		document: "research/sources/cra-forms/T2SCH06-capital-gains.pdf",
@@ -7485,6 +8085,71 @@ const SCHEDULE_7_CAPTIONS = [
 	}
 ];
 new Map(SCHEDULE_7_CAPTIONS.map((c) => [c.line, c]));
+//#endregion
+//#region src/t2/forms/schedule7.ts
+/**
+* T2 Schedule 7 — Aggregate investment income and income eligible for the small
+* business deduction.
+*
+* The schedule that decides how much of a CCPC's income gets the low rate. Two
+* separate jobs sit on one form, and confusing them is the classic error:
+*
+*   - **Aggregate investment income** (Parts 1–3) drives the refundable tax and,
+*     through Part 2, the *passive income grind* on the business limit.
+*   - **Income eligible for the small business deduction** (Parts 4–7) strips out
+*     what does not qualify — partnership income, personal services business
+*     income, and specified corporate income.
+*
+* ── Why sections here are read off the page, not from the numbers ───────────
+*
+* This form is the reason `sectionByPart` exists. Part 1 (aggregate investment
+* income, **all world source**) and Part 3 (foreign investment income, **sources
+* outside Canada**) carry *identical captions* on interleaved line numbers —
+* "Eligible portion of taxable capital gains for the year" is a line in both.
+* Assigning by number range would file a foreign figure as a worldwide one, and
+* the difference between them is precisely what the schedule exists to isolate.
+*
+* ── The grind that catches owner-managed clients ────────────────────────────
+*
+* Part 2's adjusted aggregate investment income reduces the business limit by
+* $5 for every $1 above $50,000, so the deduction is gone at $150,000 of passive
+* income. A corporation with a portfolio and modest active income can lose the
+* small business deduction without its active business changing at all — which
+* is why line 745 is worth more attention than its position on page 2 suggests.
+*/
+/**
+* Part 7's grid, authored BY HAND from the rendered page 5.
+*
+* Part 7 is a three-column table — EE, FF, GG — and a table puts its numbers in
+* the column headings, which is the one shape `pdftotext -layout` cannot pair.
+* What extraction returned for the whole part was a single row, line 600
+* captioned "column EE 11": a fragment of the NEXT column's heading ("...from
+* the corporation identified in column EE ¹¹") with the footnote marker
+* attached, filed against the first column's number. Lines 610, 620 and 625
+* were not returned at all.
+*
+* Line 615 came back too, but tagged Part 6 — Part 6 refers to it ("Income
+* referred to in clause 125(1)(a)(i)(B) (from line 615 in Part 7)") and the
+* extractor took the part from the reference rather than the page. It is
+* corrected here with the other Part 7 lines.
+*/
+const PART_7_SPECIFIED_CORPORATE = [
+	{
+		line: "610",
+		page: 5,
+		caption: "Income described under clause 125(1)(a)(i)(B) from the corporation identified in column EE"
+	},
+	{
+		line: "620",
+		page: 5,
+		caption: "Business limit assigned from the corporation identified in column EE"
+	},
+	{
+		line: "625",
+		page: 5,
+		caption: "Total business limit assigned (total of column GG)"
+	}
+];
 const T2_SCHEDULE_7 = {
 	id: "T2SCH7",
 	program: "T2",
@@ -7531,7 +8196,30 @@ const T2_SCHEDULE_7 = {
 		}
 	],
 	fields: buildFields({
-		captions: SCHEDULE_7_CAPTIONS,
+		captions: [...SCHEDULE_7_CAPTIONS, ...PART_7_SPECIFIED_CORPORATE],
+		/**
+		* The five captions extraction got wrong.
+		*
+		* 715, 740, 500 and 520 each carry a footnote marker printed as a
+		* superscript, which comes back glued to the caption — "Total income from
+		* property 14". 600 is worse: it is the first column of Part 7's grid and
+		* extraction gave it a fragment of the second column's heading. All read
+		* off the rendered pages 2 and 5.
+		*/
+		captionOverrides: {
+			"500": "Foreign business income after deducting related expenses",
+			"520": "Personal services business income and other income after deducting related expenses",
+			"600": "Business number of the corporation",
+			"615": "Total income described under clause 125(1)(a)(i)(B) (total of column FF)",
+			"715": "Total income from property",
+			"740": "Total losses from property"
+		},
+		sectionByLine: {
+			"610": "specified-corporate",
+			"615": "specified-corporate",
+			"620": "specified-corporate",
+			"625": "specified-corporate"
+		},
 		sectionByPart: {
 			"Part 1": "aii",
 			"Part 2": "adjusted-aii",
@@ -7673,7 +8361,7 @@ const SCHEDULE_8_COLUMNS = [
 		caption: "UCC at the end of the year"
 	}
 ];
-const SECTIONS$11 = [{
+const SECTIONS$12 = [{
 	id: "cca-grid",
 	title: "Capital cost allowance by class",
 	description: "One row per class. The numbered columns are what a return transmits; the unnumbered ones are arithmetic the form shows on the way."
@@ -7705,7 +8393,7 @@ const T2_SCHEDULE_8 = {
 	title: "Capital cost allowance",
 	scheme: "cra-line",
 	taxYears: { from: 2026 },
-	sections: SECTIONS$11,
+	sections: SECTIONS$12,
 	fields: SCHEDULE_8_COLUMNS.filter((c) => c.line).map((c) => {
 		const dest = DESTINATIONS[c.line];
 		return {
@@ -7769,7 +8457,7 @@ const SCHEDULE_13_RESERVE_ROWS = [
 		closing: "240"
 	}
 ];
-const SECTIONS$10 = [{
+const SECTIONS$11 = [{
 	id: "capital-gains",
 	title: "Part 1 — Capital gains reserves",
 	description: "A repeating grid, one row per property. Lines 001–004 head the columns rather than naming fields, so only the totals carry single figures."
@@ -7908,7 +8596,7 @@ const T2_SCHEDULE_13 = {
 	title: "Continuity of reserves",
 	scheme: "cra-line",
 	taxYears: { from: 2011 },
-	sections: SECTIONS$10,
+	sections: SECTIONS$11,
 	fields: [
 		...COLUMN_HEADS,
 		...reserveFields,
@@ -7922,7 +8610,7 @@ const T2_SCHEDULE_13 = {
 };
 //#endregion
 //#region src/t2/forms/schedule21.ts
-const SECTIONS$9 = [
+const SECTIONS$10 = [
 	{
 		id: "non-business",
 		title: "Part 1 — Federal foreign non-business income tax credit",
@@ -7953,7 +8641,7 @@ const T2_SCHEDULE_21 = {
 	title: "Federal and provincial or territorial foreign income tax credits and federal logging tax credit",
 	scheme: "cra-line",
 	taxYears: { from: 2023 },
-	sections: SECTIONS$9,
+	sections: SECTIONS$10,
 	fields: [
 		F$1("100", "Country of source of foreign non-business income", "non-business", { kind: "text" }),
 		F$1("110", "Net foreign non-business income earned in the year", "non-business"),
@@ -8109,7 +8797,7 @@ const T2_SCHEDULE_23 = {
 const SCHEDULE_23_GROUP_BUSINESS_LIMIT = 5e5;
 //#endregion
 //#region src/t2/forms/schedule24.ts
-const SECTIONS$7 = [
+const SECTIONS$8 = [
 	{
 		id: "operation",
 		title: "Part 1 — Type of operation",
@@ -8140,7 +8828,7 @@ const T2_SCHEDULE_24 = {
 	title: "First-time filer after incorporation, amalgamation, or wind-up of a subsidiary",
 	scheme: "cra-line",
 	taxYears: { from: 2011 },
-	sections: SECTIONS$7,
+	sections: SECTIONS$8,
 	fields: [
 		F("100", "Type of operation that applies to the corporation", "operation", {
 			kind: "code",
@@ -8726,6 +9414,23 @@ const T2_SCHEDULE_31 = {
 				note: "The previous year's taxable income"
 			}
 		},
+		/**
+		* Three captions the two-column layout corrupted.
+		*
+		* Parts 10 and 11 print the caption on the left and its arithmetic on the
+		* right — "× 15% = 11B" — and `pdftotext -layout` interleaved the two, so
+		* line 420 arrived as "Current SR&ED expenditures (from line 350 in Part
+		* 8) or × 15% = 11B the expenditure limit (from line 410), whichever is
+		* less 8", with the footnote marker on the end for good measure. Line 400
+		* additionally absorbed the bold sub-heading printed above it.
+		*
+		* All three read off the rendered pages 5 and 6.
+		*/
+		captionOverrides: {
+			"400": "If associated, the allocation of the SR&ED expenditure limit, as provided on Schedule 49",
+			"420": "Current SR&ED expenditures (from line 350 in Part 8) or the expenditure limit (from line 410), whichever is less",
+			"460": "Repayment of assistance that reduced a qualifying expenditure eligible for the 35% SR&ED ITC rate"
+		},
 		notes: {
 			"101": "A qualifying corporation gets a REFUNDABLE SR&ED credit. The answer changes the rate and whether unused credit is paid out or carried.",
 			"215": "Credit expired — qualified property. The same caption is 515, 615, 770 and 845 on other credits.",
@@ -10192,147 +10897,884 @@ const SCHEDULE_130_CAPTIONS = [
 	}
 ];
 new Map(SCHEDULE_130_CAPTIONS.map((c) => [c.line, c]));
-const T2_SCHEDULE_130 = {
-	id: "T2SCH130",
-	program: "T2",
-	schedule: "130",
-	title: "Excessive interest and financing expenses limitation",
-	scheme: "cra-line",
-	taxYears: { from: 2024 },
-	sections: [
-		{
-			id: "received-capacity",
-			title: "Part 1A — Received capacity",
-			description: "Capacity transferred in from a group member."
-		},
-		{
-			id: "exempt-ife",
-			title: "Part 1B — Exempt interest and financing expenses"
-		},
-		{
-			id: "borrowings",
-			title: "Part 1C — Borrowings and other financings, and related derivatives",
-			secondary: true
-		},
-		{
-			id: "loans",
-			title: "Part 1D — Loans and other financings, and related derivatives",
-			secondary: true
-		},
-		{
-			id: "partnership-ife",
-			title: "Part 1E — IFE allocated from a partnership",
-			secondary: true
-		},
-		{
-			id: "ife",
-			title: "Part 2A — Interest and financing expenses",
-			description: "Variable A — the expenses the limitation is measured against."
-		},
-		{
-			id: "ifr",
-			title: "Part 2D — Interest and financing revenues",
-			description: "Variable C — revenues that shelter an equal amount of expense."
-		},
-		{
-			id: "ati-paragraph-h",
-			title: "Part 2E — Paragraph (h) of variable B of adjusted taxable income"
-		},
-		{
-			id: "ati",
-			title: "Part 2F — Adjusted taxable income",
-			description: "The base the ceiling is a percentage of. Built as A + B − C, and the add-backs include the interest expenses themselves — so borrowing more cannot shrink the ceiling."
-		},
-		{
-			id: "excess-capacity",
-			title: "Part 2G — Excess capacity",
-			secondary: true,
-			description: "Unused ceiling, banked. NOT computed by the engine."
-		},
-		{
-			id: "absorbed-capacity",
-			title: "Part 2H — Absorbed capacity",
-			secondary: true
-		},
-		{
-			id: "rife",
-			title: "Part 2J — Restricted interest and financing expenses",
-			description: "Where a denial goes: pooled on Schedule 4 Part 8, not lost."
-		},
-		{
-			id: "ratio",
-			title: "Part 2K — Proportion determined under subsection 18.2(2)",
-			description: "40% for a year beginning in the transitional quarter, 30% thereafter — keyed off when the year BEGINS, not when it ends."
-		},
-		{
-			id: "excess-ife",
-			title: "Part 2L — Excess IFE under subsection 18.2(2)",
-			description: "The denial itself."
-		},
-		{
-			id: "foreign-affiliate",
-			title: "Part 2M — Amounts determined under clause 95(2)(f.11)(ii)(D)",
-			secondary: true
-		},
-		{
-			id: "partnership-addback",
-			title: "Part 2N — Partnership IFE add-back under paragraph 12(1)(l.2)",
-			secondary: true
-		}
-	],
-	fields: buildFields({
-		captions: SCHEDULE_130_CAPTIONS,
-		sectionByPart: {
-			"Part 1A": "received-capacity",
-			"Part 1B": "exempt-ife",
-			"Part 1C": "borrowings",
-			"Part 1D": "loans",
-			"Part 1E": "partnership-ife",
-			"Part 2A": "ife",
-			"Part 2D": "ifr",
-			"Part 2E": "ati-paragraph-h",
-			"Part 2F": "ati",
-			"Part 2G": "excess-capacity",
-			"Part 2H": "absorbed-capacity",
-			"Part 2J": "rife",
-			"Part 2K": "ratio",
-			"Part 2L": "excess-ife",
-			"Part 2M": "foreign-affiliate",
-			"Part 2N": "partnership-addback"
-		},
-		kinds: {
-			"001": "flag",
-			"006": "flag",
-			"108": "rate",
-			"112": "rate",
-			"120": "rate",
-			"134": "rate"
-		},
-		computed: ["107", "159"],
-		carriedIn: { "128": {
-			form: "T2SCH4",
-			line: "700",
-			note: "The restricted expenses pooled from earlier years"
-		} },
-		carriedOut: { "159": {
-			form: "T2SCH4",
-			line: "700",
-			note: "A denial is not lost — it pools as RIFE and may be deducted later"
-		} },
-		notes: {
-			"107": "Adjusted taxable income. The ceiling is a percentage of income computed BEFORE the expenses being limited, which is why the add-backs include the interest expenses themselves.",
-			"114": "Restricted expenses deducted this year under paragraph 111(1)(a.1) — the pool from Schedule 4 Part 8 being drawn down.",
-			"118": "The group ratio election under s.18.21(2) REPLACES the ratio calculation entirely; where it is made, the ratio at 120 is not used.",
-			"134": "Forty per cent for a year beginning in the transitional quarter, thirty thereafter. Keyed off when the year BEGINS — a November-to-October year takes 40% throughout despite mostly falling in the later year.",
-			"159": "The denied amount. The statute denies a PROPORTION of each expense, so a preparer allocating the denial across expense lines needs the fraction, not only the total."
-		}
-	}, "T2SCH130"),
-	provenance: {
-		document: "research/sources/cra-forms/pdf/T2SCH130-eifel.pdf",
-		retrieved: "2026-08-12",
-		revision: "T2 SCH 130 E (24)"
+//#endregion
+//#region src/t2/forms/schedule130.ts
+/**
+* The lines `pdftotext` could not reach, authored by hand from the rendered
+* form — the exception this project's own guidance carves out: *"where
+* extraction cannot reach it (grid-shaped forms put their numbers in column
+* headings, not beside captions), author the definition by hand and say so in
+* the module."*
+*
+* Sixty-four lines, and all but a handful are exactly that case: this schedule
+* has ten TABLES (Parts 1A-1E, 2B, 2C, 2E, 2I, 2M) whose line numbers sit in
+* column headings with the caption stacked above them, so the extractor's
+* caption-to-number pairing finds nothing to pair. The rest are prose lines it
+* simply dropped, including two that matter more than any table column:
+*
+*   045  Total IFE      — referenced by Parts 2F, 2G, 2H and 2K
+*   106  ATI            — referenced by Parts 2G, 2H and 2K
+*
+* Transcribed from `research/sources/cra-forms/pdf/T2SCH130-eifel.pdf`
+* (T2 SCH 130 E), rendered with `pdftotext -layout` and read part by part.
+* Column captions are given as the form prints them, including the column
+* arithmetic in parentheses.
+*/
+const HAND_AUTHORED = [
+	{
+		line: "002",
+		page: 1,
+		caption: "Name of each eligible group entity the corporation received capacity from"
+	},
+	{
+		line: "003",
+		page: 1,
+		caption: "Account number"
+	},
+	{
+		line: "004",
+		page: 1,
+		caption: "Tax year end (yyyy/mm/dd)"
+	},
+	{
+		line: "005",
+		page: 1,
+		caption: "Amount of capacity received"
+	},
+	{
+		line: "007",
+		page: 2,
+		caption: "Name of public sector authority with which an agreement has been entered into"
+	},
+	{
+		line: "008",
+		page: 2,
+		caption: "Principal amount of borrowing or other financing entered into as a result of the agreement"
+	},
+	{
+		line: "009",
+		page: 2,
+		caption: "IFE incurred regarding amount in column 2"
+	},
+	{
+		line: "010",
+		page: 2,
+		caption: "Corporation income from activities that the amount in column 2 wholly or partially funded"
+	},
+	{
+		line: "011",
+		page: 2,
+		caption: "Corporation loss from activities that the amount in column 2 wholly or partially funded (enter as positive amount)"
+	},
+	{
+		line: "012",
+		page: 2,
+		caption: "Total of the principal amounts of borrowing or other financing at any point in the tax year"
+	},
+	{
+		line: "013",
+		page: 2,
+		caption: "Total of the notional amounts of derivatives entered into in respect of a borrowing or other financing at any point in the tax year"
+	},
+	{
+		line: "014",
+		page: 2,
+		caption: "Total of all amounts included in paragraph (a) of variable A of IFE in respect of a borrowing or other financing"
+	},
+	{
+		line: "015",
+		page: 2,
+		caption: "Total of all amounts included in paragraph (e) of variable A of IFE (other than a loss or capital loss)"
+	},
+	{
+		line: "016",
+		page: 2,
+		caption: "Total of all amounts included in paragraph (a) of variable B of IFE (other than a dividend or exempt IFE or a gain included in taxpayer income)"
+	},
+	{
+		line: "017",
+		page: 3,
+		caption: "Total of the principal amounts of loans or other financings at any point in the tax year"
+	},
+	{
+		line: "018",
+		page: 3,
+		caption: "Total of the notional amounts of derivatives entered into in respect of loans or other financings at any point of the year"
+	},
+	{
+		line: "019",
+		page: 3,
+		caption: "Total of all amounts included in paragraph (d) of variable A of IFR (other than a dividend or a gain included in corporation's income)"
+	},
+	{
+		line: "020",
+		page: 3,
+		caption: "Total of all amounts included in paragraph (a) of variable B of IFR (other than a loss or capital loss)"
+	},
+	{
+		line: "021",
+		page: 3,
+		caption: "Name of the partnership"
+	},
+	{
+		line: "023",
+		page: 3,
+		caption: "Corporation's share of amount included under variable A of partnership IFE (box 247 of the T5013 slips if applicable)"
+	},
+	{
+		line: "024",
+		page: 3,
+		caption: "Portion of amount in column 3 in which paragraph 12(1)(l.1) applies"
+	},
+	{
+		line: "025",
+		page: 3,
+		caption: "Portion of amount in column 3, not deductible in the corporation's income or included in corporation's non-capital loss because of subsection 96(2.1)"
+	},
+	{
+		line: "026",
+		page: 3,
+		caption: "Amount to be included under paragraph (h) of variable A of IFE (column 3 minus column 4 minus column 5)"
+	},
+	{
+		line: "041",
+		page: 4,
+		caption: "An amount that is a controlled foreign affiliate's (CFA) relevant affiliate interest and financing expenses, to the extent of the corporation's specified participating percentage in respect of the affiliate for the affiliate tax year"
+	},
+	{
+		line: "045",
+		page: 4,
+		caption: "Total IFE. Amount A minus Amount B. If negative, enter \"0\""
+	},
+	{
+		line: "046",
+		page: 5,
+		caption: "Class number"
+	},
+	{
+		line: "047",
+		page: 5,
+		caption: "IFE in undepreciated capital cost (UCC) at beginning of the tax year"
+	},
+	{
+		line: "048",
+		page: 5,
+		caption: "IFE in the cost of acquisitions, adjustments and transfers, and proceeds of dispositions"
+	},
+	{
+		line: "049",
+		page: 5,
+		caption: "IFE in UCC (column 2 plus or minus column 3). If negative, enter \"0\""
+	},
+	{
+		line: "050",
+		page: 5,
+		caption: "IFE in terminal loss"
+	},
+	{
+		line: "051",
+		page: 5,
+		caption: "IFE in CCA (cannot be more than column 4)"
+	},
+	{
+		line: "052",
+		page: 5,
+		caption: "IFE in UCC at the end of the year (column 4 minus column 6). If negative, enter \"0\""
+	},
+	{
+		line: "053",
+		page: 5,
+		caption: "IFE in the opening balance"
+	},
+	{
+		line: "054",
+		page: 5,
+		caption: "IFE in amounts added or deducted from pool balance during the tax year"
+	},
+	{
+		line: "055",
+		page: 5,
+		caption: "IFE in amount available before current year claim (column 2 plus or minus column 3). If negative, enter \"0\""
+	},
+	{
+		line: "056",
+		page: 5,
+		caption: "IFE in current year claims (cannot be more than column 4)"
+	},
+	{
+		line: "057",
+		page: 5,
+		caption: "IFE in closing balance (column 4 minus column 5). If negative, enter \"0\""
+	},
+	{
+		line: "064",
+		page: 6,
+		caption: "The corporation's share of the IFR of a partnership it is a member of (total of amounts from box 248 of the T5013 slips plus relevant amounts from non-resident partnerships)"
+	},
+	{
+		line: "069",
+		page: 6,
+		caption: "The corporation's share of an amount that, if received or receivable by the corporation, would correspond the description of an amount to be included on lines 066, 067 and 068, but that is received or receivable by a partnership of which the corporation is a member (total of amounts from box 250 of the T5013 slips plus relevant amounts from non-resident partnerships)"
+	},
+	{
+		line: "073",
+		page: 7,
+		caption: "Tax year of origin of the non-capital loss"
+	},
+	{
+		line: "074",
+		page: 7,
+		caption: "Non-capital loss (amount determined under (i) of variable J)"
+	},
+	{
+		line: "075",
+		page: 7,
+		caption: "Amounts determined under (ii) of variable J"
+	},
+	{
+		line: "077",
+		page: 7,
+		caption: "Amount deducted under paragraph 111(1)(a) when calculating taxable income for the year"
+	},
+	{
+		line: "078",
+		page: 7,
+		caption: "Amount determined for paragraph (h) of variable B of the adjusted taxable income (column 5 multiplied by column 4 divided by column 2)"
+	},
+	{
+		line: "080",
+		page: 8,
+		caption: "Non-capital loss for the year (determined without regard to subsection 18.2(2), paragraphs 12(1)(l.2) and 111(1)(a.1) and clause 95(2)(f.11)(ii)(D))"
+	},
+	{
+		line: "094",
+		page: 8,
+		caption: "An amount deducted under subsections 127(5) or (6), 127.44(3), 127.45(6), 127.48(3) or 127.49(6) for a property acquired in a preceding tax year that the corporation did not include in income for the year or for a preceding year and did not include in the ATI for a preceding year"
+	},
+	{
+		line: "106",
+		page: 9,
+		caption: "ATI of the corporation for the year. Amount B plus amount C minus amount D. If negative, enter \"0\""
+	},
+	{
+		line: "115",
+		page: 10,
+		caption: "Excess capacity for the current year. Amount F minus line 114. If negative, enter \"0\""
+	},
+	{
+		line: "122",
+		page: 11,
+		caption: "Excess capacity"
+	},
+	{
+		line: "123",
+		page: 11,
+		caption: "Amounts previously transferred under subsection 18.2(4)"
+	},
+	{
+		line: "124",
+		page: 11,
+		caption: "Amounts previously absorbed under subsection 18.2(2)"
+	},
+	{
+		line: "125",
+		page: 11,
+		caption: "Column 1 minus column 2 minus column 3. If negative, enter \"0\""
+	},
+	{
+		line: "132",
+		page: 12,
+		caption: "If a group ratio election under subsection 18.21(2) has been made, the amount determined and allocated in respect of the corporation for the year under the group ratio election"
+	},
+	{
+		line: "144",
+		page: 13,
+		caption: "Name of CFA"
+	},
+	{
+		line: "145",
+		page: 13,
+		caption: "Amounts determined for variable A in the definition of IFE for the affiliate"
+	},
+	{
+		line: "146",
+		page: 13,
+		caption: "Proportion determined under subsection 18.2(2) (Amount G in Part 2K)"
+	},
+	{
+		line: "147",
+		page: 13,
+		caption: "Denied amount under subclause 95(2)(f.11)(ii)(D)(I) (Column 2 multiplied by column 3)"
+	},
+	{
+		line: "148",
+		page: 13,
+		caption: "The corporation's specified participating percentage under subsection 18.2(1) for the affiliate's tax year"
+	},
+	{
+		line: "149",
+		page: 13,
+		caption: "Corporation's share of the denied amount under subclause 95(2)(f.11)(ii)(D)(I) for the affiliate's tax year (Column 4 multiplied by column 5)"
+	},
+	{
+		line: "151",
+		page: 13,
+		caption: "Name of the CFA that is a member of the partnership"
+	},
+	{
+		line: "152",
+		page: 13,
+		caption: "Amount determined under subclause 95(2)(f.11)(ii)(D)(II) in computing a CFA's FAPI"
+	},
+	{
+		line: "153",
+		page: 13,
+		caption: "The corporation's specified participating percentage under subsection 18.2(1) for the affiliate's tax year"
+	},
+	{
+		line: "154",
+		page: 13,
+		caption: "The corporation's share of an amount included under subclause 95(2)(f.11)(ii)(D)(II) for the affiliate's tax year (Column 2 multiplied by column 3)"
+	},
+	{
+		line: "158",
+		page: 14,
+		caption: "Total add-back of partnership IFE under paragraph 12(1)(l.2) (line 156 multiplied by line 157)"
+	}
+];
+const T2_SCHEDULE_130 = {
+	id: "T2SCH130",
+	program: "T2",
+	schedule: "130",
+	title: "Excessive interest and financing expenses limitation",
+	scheme: "cra-line",
+	taxYears: { from: 2024 },
+	sections: [
+		{
+			id: "received-capacity",
+			title: "Part 1A — Received capacity",
+			description: "Capacity transferred in from a group member."
+		},
+		{
+			id: "exempt-ife",
+			title: "Part 1B — Exempt interest and financing expenses"
+		},
+		{
+			id: "borrowings",
+			title: "Part 1C — Borrowings and other financings, and related derivatives",
+			secondary: true
+		},
+		{
+			id: "loans",
+			title: "Part 1D — Loans and other financings, and related derivatives",
+			secondary: true
+		},
+		{
+			id: "partnership-ife",
+			title: "Part 1E — IFE allocated from a partnership",
+			secondary: true
+		},
+		{
+			id: "ife",
+			title: "Part 2A — Interest and financing expenses",
+			description: "Variable A — the expenses the limitation is measured against."
+		},
+		{
+			id: "capitalized-ife",
+			title: "Part 2B — Capitalized IFE in the cost of depreciable assets",
+			secondary: true,
+			description: "Interest that went into the capital cost of property rather than being expensed. It comes back into IFE as the class is claimed."
+		},
+		{
+			id: "resource-ife",
+			title: "Part 2C — IFE included in resource deductions",
+			secondary: true,
+			description: "The same idea as Part 2B, for the ten resource expense pools."
+		},
+		{
+			id: "ifr",
+			title: "Part 2D — Interest and financing revenues",
+			description: "Variable C — revenues that shelter an equal amount of expense."
+		},
+		{
+			id: "ati-paragraph-h",
+			title: "Part 2E — Paragraph (h) of variable B of adjusted taxable income"
+		},
+		{
+			id: "ati",
+			title: "Part 2F — Adjusted taxable income",
+			description: "The base the ceiling is a percentage of. Built as A + B − C, and the add-backs include the interest expenses themselves — so borrowing more cannot shrink the ceiling."
+		},
+		{
+			id: "excess-capacity",
+			title: "Part 2G — Excess capacity",
+			secondary: true,
+			description: "Unused ceiling, banked for three years or transferred to a group member."
+		},
+		{
+			id: "absorbed-capacity",
+			title: "Part 2H — Absorbed capacity",
+			secondary: true
+		},
+		{
+			id: "cuec",
+			title: "Part 2I — Cumulative unused excess capacity",
+			secondary: true,
+			description: "The three preceding years of banked capacity, net of what has been transferred away or already absorbed."
+		},
+		{
+			id: "rife",
+			title: "Part 2J — Restricted interest and financing expenses",
+			description: "Where a denial goes: pooled on Schedule 4 Part 8, not lost."
+		},
+		{
+			id: "ratio",
+			title: "Part 2K — Proportion determined under subsection 18.2(2)",
+			description: "40% for a year beginning in the transitional quarter, 30% thereafter — keyed off when the year BEGINS, not when it ends."
+		},
+		{
+			id: "excess-ife",
+			title: "Part 2L — Excess IFE under subsection 18.2(2)",
+			description: "The denial itself."
+		},
+		{
+			id: "foreign-affiliate",
+			title: "Part 2M — Amounts determined under clause 95(2)(f.11)(ii)(D)",
+			secondary: true
+		},
+		{
+			id: "partnership-addback",
+			title: "Part 2N — Partnership IFE add-back under paragraph 12(1)(l.2)",
+			secondary: true
+		},
+		{
+			id: "rife-111-8",
+			title: "Part 2O — RIFE under subsection 111(8)",
+			description: "What the year’s denials total to, and carry forward as restricted expenses on Schedule 4."
+		}
+	],
+	fields: buildFields({
+		captions: [...SCHEDULE_130_CAPTIONS, ...HAND_AUTHORED],
+		/**
+		* Sectioned by NUMBER BAND, not by the extractor's `part` tag.
+		*
+		* The tag is unusable on this form: it records whichever part the
+		* caption CROSS-REFERENCES, not the part the line is printed under.
+		* Line 083 reads "The corporation's IFE for the year (line 045 from
+		* Part 2A)" and was tagged `Part 2A` though it is a Part 2F line; 126
+		* and 127 are Part 2I lines tagged `Part 2F`; 130 is a Part 2J line
+		* tagged `Part 1A`. Thirty-eight of the ninety-eight extracted lines
+		* were misplaced this way, each rendering under the wrong heading.
+		*
+		* Bands are safe here because this schedule numbers strictly
+		* sequentially through its parts, 001 to 162 with no interleaving —
+		* verified against every part heading in the rendered form.
+		*/
+		bands: [
+			{
+				section: "received-capacity",
+				range: [1, 5]
+			},
+			{
+				section: "exempt-ife",
+				range: [6, 11]
+			},
+			{
+				section: "borrowings",
+				range: [12, 16]
+			},
+			{
+				section: "loans",
+				range: [17, 20]
+			},
+			{
+				section: "partnership-ife",
+				range: [21, 26]
+			},
+			{
+				section: "ife",
+				range: [27, 45]
+			},
+			{
+				section: "capitalized-ife",
+				range: [46, 52]
+			},
+			{
+				section: "resource-ife",
+				range: [53, 57]
+			},
+			{
+				section: "ifr",
+				range: [58, 72]
+			},
+			{
+				section: "ati-paragraph-h",
+				range: [73, 78]
+			},
+			{
+				section: "ati",
+				range: [79, 106]
+			},
+			{
+				section: "excess-capacity",
+				range: [107, 115]
+			},
+			{
+				section: "absorbed-capacity",
+				range: [116, 121]
+			},
+			{
+				section: "cuec",
+				range: [122, 127]
+			},
+			{
+				section: "rife",
+				range: [128, 130]
+			},
+			{
+				section: "ratio",
+				range: [131, 140]
+			},
+			{
+				section: "excess-ife",
+				range: [141, 143]
+			},
+			{
+				section: "foreign-affiliate",
+				range: [144, 155]
+			},
+			{
+				section: "partnership-addback",
+				range: [156, 158]
+			},
+			{
+				section: "rife-111-8",
+				range: [159, 162]
+			}
+		],
+		kinds: {
+			"001": "flag",
+			"006": "flag",
+			"002": "text",
+			"003": "text",
+			"004": "date",
+			"007": "text",
+			"021": "text",
+			"022": "text",
+			"046": "text",
+			"073": "text",
+			"144": "text",
+			"151": "text",
+			"108": "rate",
+			"112": "rate",
+			"120": "rate",
+			"134": "rate",
+			"146": "rate",
+			"148": "rate",
+			"153": "rate"
+		},
+		totals: [
+			"045",
+			"072",
+			"106"
+		],
+		computed: [
+			"026",
+			"049",
+			"052",
+			"055",
+			"057",
+			"078",
+			"107",
+			"115",
+			"125",
+			"147",
+			"149",
+			"154",
+			"158",
+			"159"
+		],
+		carriedIn: { "128": {
+			form: "T2SCH4",
+			line: "700",
+			note: "The restricted expenses pooled from earlier years"
+		} },
+		carriedOut: { "159": {
+			form: "T2SCH4",
+			line: "700",
+			note: "A denial is not lost — it pools as RIFE and may be deducted later"
+		} },
+		notes: {
+			"107": "Adjusted taxable income. The ceiling is a percentage of income computed BEFORE the expenses being limited, which is why the add-backs include the interest expenses themselves.",
+			"114": "Restricted expenses deducted this year under paragraph 111(1)(a.1) — the pool from Schedule 4 Part 8 being drawn down.",
+			"118": "The group ratio election under s.18.21(2) REPLACES the ratio calculation entirely; where it is made, the ratio at 120 is not used.",
+			"134": "Forty per cent for a year beginning in the transitional quarter, thirty thereafter. Keyed off when the year BEGINS — a November-to-October year takes 40% throughout despite mostly falling in the later year.",
+			"159": "The denied amount. The statute denies a PROPORTION of each expense, so a preparer allocating the denial across expense lines needs the fraction, not only the total."
+		}
+	}, "T2SCH130"),
+	provenance: {
+		document: "research/sources/cra-forms/pdf/T2SCH130-eifel.pdf",
+		retrieved: "2026-08-12",
+		revision: "T2 SCH 130 E (24)"
+	}
+};
+//#endregion
+//#region src/t2/forms/generated/schedule141.captions.ts
+const SCHEDULE_141_CAPTIONS = [
+	{
+		line: "111",
+		caption: "Can you identify the person* specified in the heading of Part 1?",
+		page: 1,
+		part: "Part 1"
+	},
+	{
+		line: "095",
+		caption: "Does that person have a professional designation in accounting?",
+		page: 1,
+		part: "Part 1"
+	},
+	{
+		line: "097",
+		caption: "Is that person connected** with the corporation?",
+		page: 1,
+		part: "Part 1"
+	},
+	{
+		line: "300",
+		caption: "Completed an auditor's report",
+		page: 1,
+		part: "Part 2"
+	},
+	{
+		line: "301",
+		caption: "Completed a review engagement report",
+		page: 1,
+		part: "Part 2"
+	},
+	{
+		line: "302",
+		caption: "Conducted a compilation engagement",
+		page: 1,
+		part: "Part 2"
+	},
+	{
+		line: "303",
+		caption: "Provided accounting services",
+		page: 1,
+		part: "Part 2"
+	},
+	{
+		line: "304",
+		caption: "Provided bookkeeping services",
+		page: 1,
+		part: "Part 2"
+	},
+	{
+		line: "305",
+		caption: "Other (please specify)",
+		page: 1,
+		part: "Part 2"
+	},
+	{
+		line: "099",
+		caption: "Has the person referred to in Part 1 expressed a reservation?",
+		page: 1,
+		part: "Part 3"
+	},
+	{
+		line: "101",
+		caption: "Were notes to the financial statements prepared?",
+		page: 1,
+		part: "Part 4"
+	},
+	{
+		line: "104",
+		caption: "Did the corporation have any subsequent events?",
+		page: 1,
+		part: "Part 4"
+	},
+	{
+		line: "105",
+		caption: "Did the corporation re-evaluate its assets during the tax year?",
+		page: 1,
+		part: "Part 4"
+	},
+	{
+		line: "106",
+		caption: "Did the corporation have any contingent liabilities during the tax year?",
+		page: 1,
+		part: "Part 4"
+	},
+	{
+		line: "107",
+		caption: "Did the corporation have any commitments during the tax year?",
+		page: 1,
+		part: "Part 4"
+	},
+	{
+		line: "108",
+		caption: "Does the corporation have investments in joint venture(s) or partnership(s)?",
+		page: 1,
+		part: "Part 4"
+	},
+	{
+		line: "200",
+		caption: "of an impairment loss in the tax year, a reversal of an impairment loss recognized in a previous tax year, or a change in fair Yes No value during the tax year?",
+		page: 2,
+		part: "Part 4"
+	},
+	{
+		line: "210",
+		caption: "Property, plant, and equipment",
+		page: 2,
+		part: "Part 4"
+	},
+	{
+		line: "215",
+		caption: "Intangible assets",
+		page: 2,
+		part: "Part 4"
+	},
+	{
+		line: "220",
+		caption: "Investment property",
+		page: 2,
+		part: "Part 4"
+	},
+	{
+		line: "225",
+		caption: "Biological assets",
+		page: 2,
+		part: "Part 4"
+	},
+	{
+		line: "230",
+		caption: "Financial instruments",
+		page: 2,
+		part: "Part 4"
+	},
+	{
+		line: "235",
+		caption: "Other",
+		page: 2,
+		part: "Part 4"
+	},
+	{
+		line: "250",
+		caption: "Did the corporation derecognize any financial instrument(s) during the tax year (other than trade receivables)?",
+		page: 2,
+		part: "Part 4"
+	},
+	{
+		line: "255",
+		caption: "Did the corporation apply hedge accounting during the tax year?",
+		page: 2,
+		part: "Part 4"
+	},
+	{
+		line: "260",
+		caption: "Did the corporation discontinue hedge accounting during the tax year?",
+		page: 2,
+		part: "Part 4"
+	},
+	{
+		line: "265",
+		caption: "Was an amount included in the opening balance of retained earnings or equity, in order to correct an error, to recognize a Yes No change in accounting policy, or to adopt a new accounting standard in the current tax year?",
+		page: 2,
+		part: "Part 4"
+	},
+	{
+		line: "310",
+		caption: "Prepared the T2 return and the financial information contained therein",
+		page: 2,
+		part: "Part 5"
+	},
+	{
+		line: "311",
+		caption: "The client provided the financial statements",
+		page: 2,
+		part: "Part 5"
+	},
+	{
+		line: "312",
+		caption: "The client provided a trial balance",
+		page: 2,
+		part: "Part 5"
+	},
+	{
+		line: "313",
+		caption: "The client provided a general ledger",
+		page: 2,
+		part: "Part 5"
+	},
+	{
+		line: "314",
+		caption: "Other (please specify)",
+		page: 2,
+		part: "Part 5"
+	}
+];
+new Map(SCHEDULE_141_CAPTIONS.map((c) => [c.line, c]));
+const T2_SCHEDULE_141 = {
+	id: "T2SCH141",
+	program: "T2",
+	schedule: "141",
+	title: "Notes checklist (GIFI additional information)",
+	scheme: "cra-line",
+	taxYears: { from: 2023 },
+	sections: [
+		{
+			id: "preparer",
+			title: "Part 1 — Information on the person who prepared the financial statements",
+			description: "Whether that person can be identified at all, holds an accounting designation, and is connected with the corporation."
+		},
+		{
+			id: "involvement",
+			title: "Part 2 — Type of involvement with the financial statements",
+			description: "Audit, review, compilation, accounting or bookkeeping — four different levels of assurance, and the form makes the corporation say which one it has."
+		},
+		{
+			id: "reservation",
+			title: "Part 3 — Reservations",
+			description: "Whether the preparer qualified their opinion or report."
+		},
+		{
+			id: "notes",
+			title: "Part 4 — Other information",
+			description: "What the notes to the financial statements disclose: impairments and revaluations, subsequent events, contingent liabilities, commitments, hedge accounting, and any correction made against opening retained earnings."
+		},
+		{
+			id: "return-preparer",
+			title: "Part 5 — Information on the person who prepared the tax return",
+			secondary: true,
+			description: "A different question from Part 1. The person who prepared the RETURN need not be the person who prepared the statements, and the form asks what the client supplied."
+		}
+	],
+	fields: buildFields({
+		captions: SCHEDULE_141_CAPTIONS,
+		sectionByPart: {
+			"Part 1": "preparer",
+			"Part 2": "involvement",
+			"Part 3": "reservation",
+			"Part 4": "notes",
+			"Part 5": "return-preparer"
+		},
+		kinds: { ...Object.fromEntries(["305", "314"].map((l) => [l, "text"])) },
+		notes: {
+			"097": "Connected means an officer, a shareholder, a related person, or an employee — the answer that decides whether the statements are independently prepared.",
+			"099": "A reservation is the preparer declining to give an unqualified opinion. It is reported here whatever the level of assurance, including on a compilation.",
+			"265": "A correction made against the OPENING balance of retained earnings rather than through the current year, so the prior year as filed no longer agrees with the comparative figures."
+		}
+	}, "T2SCH141"),
+	provenance: {
+		document: "research/sources/cra-forms/pdf/T2SCH141-gifi-notes.pdf",
+		retrieved: "2026-08-12"
 	}
 };
+/** Part 1 — whether the preparer can be identified at all. Gates the rest of Part 1. */
+const SCHEDULE_141_PREPARER_IDENTIFIED_LINE = "111";
+/** Part 3 — whether a reservation was expressed. The line CRA risk-scores on. */
+const SCHEDULE_141_RESERVATION_LINE = "099";
 //#endregion
 //#region src/forms/registry.ts
 /**
@@ -10369,6 +11811,7 @@ const FORMS = [
 	T2_SCHEDULE_8,
 	T2_SCHEDULE_13,
 	T2_SCHEDULE_130,
+	T2_SCHEDULE_141,
 	T2_SCHEDULE_23,
 	T2_SCHEDULE_31,
 	T2_SCHEDULE_33,
@@ -10443,4 +11886,4 @@ function findBrokenLinks() {
 	return problems;
 }
 //#endregion
-export { SCHEDULE_2_CARRYFORWARD_YEARS as $, AT1_SCHEDULE_7 as $t, SCHEDULE_8_CCA_LINE as A, CONTINUITY_CAPTIONS as At, SCHEDULE_5_JURISDICTIONS as B, AT1_SECTION_34_2_GROSS_UP as Bt, SCHEDULE_23_GROUP_BUSINESS_LIMIT as C, AT1_IEG_ENHANCED_RATE as Ct, T2_SCHEDULE_21 as D, AT1_SCHEDULE_29 as Dt, SCHEDULE_21_NON_BUSINESS_CREDIT_LINE as E, AT1_IEG_PRIOR_YEARS as Et, SCHEDULE_7_ADJUSTED_AII_LINE as F, AT1_SCHEDULE_20_POOLS as Ft, SCHEDULE_4_LPP_CARRYFORWARD_YEARS as G, AT1_SCHEDULE_15 as Gt, SCHEDULE_5_SALARIES_OFFSET as H, AT1_SCHEDULE_17_RESERVES as Ht, SCHEDULE_7_PASSIVE_INCOME_THRESHOLD as I, COMPUTED_CONTINUITY_ROWS as It, UnclassifiedLineError as J, AT1_SCHEDULE_12 as Jt, SCHEDULE_4_NON_CAPITAL_CARRYFORWARD_YEARS as K, AT1_SCHEDULE_13 as Kt, T2_SCHEDULE_7 as L, CONTINUITY_ROWS as Lt, SCHEDULE_8_RECAPTURE_LINE as M, scheduleTwentyOneLineId as Mt, SCHEDULE_8_TERMINAL_LOSS_LINE as N, AT1_DONATION_CARRYFORWARD_YEARS as Nt, SCHEDULE_13_RESERVE_ROWS as O, AT1_SCHEDULE_21 as Ot, T2_SCHEDULE_8 as P, AT1_SCHEDULE_20 as Pt, T2_SCHEDULE_3 as Q, AT1_SCHEDULE_8 as Qt, SCHEDULE_6_GRIDS as R, AT1_SCHEDULE_18 as Rt, T2_SCHEDULE_24 as S, AT1_IEG_BASE_RATE as St, SCHEDULE_21_BUSINESS_CREDIT_LINE as T, AT1_IEG_MAX_EXPENDITURE as Tt, T2_SCHEDULE_5 as U, AT1_SCHEDULE_16 as Ut, SCHEDULE_5_REVENUE_OFFSET as V, AT1_SCHEDULE_17 as Vt, SCHEDULE_4_CARRYBACK_YEARS as W, AT1_SCHEDULE_16_CARRYFORWARD_LINE as Wt, SCHEDULE_3_ELIGIBLE_PAID_LINE as X, AT1_SCHEDULE_10 as Xt, buildFields as Y, AT1_SCHEDULE_12_PAIRS as Yt, SCHEDULE_3_TAXABLE_PAID_LINE as Z, AT1_SCHEDULE_9 as Zt, T2_SCHEDULE_33 as _, T2_TOTAL_TAX_PAYABLE_LINE as _t, getField as a, AT1_SCHEDULE_1 as an, SCHEDULE_1_TOTAL_DEDUCTIONS_LINE as at, T2_SCHEDULE_31 as b, CO17_TAXABLE_INCOME_BOX as bt, T2_SCHEDULE_55 as c, AT1_JACKET as cn, indexByLine as ct, T2_SCHEDULE_53 as d, AT4970_JURISDICTIONS as dn, validateFormDefinition as dt, AT1_SCHEDULE_6 as en, SCHEDULE_2_CHARITABLE_CURRENT_LINE as et, SCHEDULE_50_DISCLOSURE_THRESHOLD as f, T2_BASE_PART_I_RATE as ft, SCHEDULE_33_TAXABLE_CAPITAL_IN_CANADA_LINE as g, T2_TAXABLE_INCOME_LINE as gt, T2_SCHEDULE_43 as h, T2_SMALL_BUSINESS_DEDUCTION_RATE as ht, formsForProgram as i, AT1_SCHEDULE_2 as in, SCHEDULE_1_TOTAL_ADDITIONS_LINE as it, SCHEDULE_8_COLUMNS as j, CONTINUITY_ORDER as jt, T2_SCHEDULE_13 as k, AT1_SCHEDULE_21_POOLS as kt, SCHEDULE_53_CLOSING_GRIP_LINE as l, AT1_TAX_PAYABLE_LINE as ln, inputFields as lt, SCHEDULE_43_DIVIDEND_ALLOWANCE as m, T2_NET_INCOME_FOR_TAX_LINE as mt, describeLine as n, AT1_SCHEDULE_4 as nn, SCHEDULE_1_LINES as nt, getForm as o, AT1_BALANCE_CREDIT_LINES as on, T2_SCHEDULE_1 as ot, T2_SCHEDULE_50 as p, T2_JACKET as pt, T2_SCHEDULE_4 as q, AT1_SCHEDULE_13_COLUMNS as qt, findBrokenLinks as r, AT1_SCHEDULE_3 as rn, SCHEDULE_1_LINE_BY_NUMBER as rt, T2_SCHEDULE_130 as s, AT1_BALANCE_LINE as sn, fieldsInSection as st, FORMS as t, AT1_SCHEDULE_5 as tn, T2_SCHEDULE_2 as tt, SCHEDULE_53_GENERAL_RATE_FACTOR as u, AT4970 as un, isEnterableLine as ut, SCHEDULE_31_ENHANCED_SRED_RATE as v, CO17_QUEBEC_PROPORTION_BOX as vt, T2_SCHEDULE_23 as w, AT1_IEG_JACKET_LINE as wt, SCHEDULE_24_OPERATION_TYPE_LINE as x, CO17_TAX_PAYABLE_BOX as xt, SCHEDULE_31_GENERAL_SRED_RATE as y, CO17_RETURN as yt, T2_SCHEDULE_6 as z, AT1_SCHEDULE_18_CATEGORIES as zt };
+export { SCHEDULE_3_ELIGIBLE_PAID_LINE as $, AT1_SCHEDULE_10 as $t, T2_SCHEDULE_21 as A, AT1_SCHEDULE_29 as At, T2_SCHEDULE_7 as B, CONTINUITY_ROWS as Bt, T2_SCHEDULE_31 as C, CO17_TAXABLE_INCOME_BOX as Ct, T2_SCHEDULE_23 as D, AT1_IEG_JACKET_LINE as Dt, SCHEDULE_23_GROUP_BUSINESS_LIMIT as E, AT1_IEG_ENHANCED_RATE as Et, SCHEDULE_8_RECAPTURE_LINE as F, scheduleTwentyOneLineId as Ft, SCHEDULE_5_SALARIES_OFFSET as G, AT1_SCHEDULE_17_RESERVES as Gt, T2_SCHEDULE_6 as H, AT1_SCHEDULE_18_CATEGORIES as Ht, SCHEDULE_8_TERMINAL_LOSS_LINE as I, AT1_DONATION_CARRYFORWARD_YEARS as It, SCHEDULE_4_LPP_CARRYFORWARD_YEARS as J, AT1_SCHEDULE_15 as Jt, T2_SCHEDULE_5 as K, AT1_SCHEDULE_16 as Kt, T2_SCHEDULE_8 as L, AT1_SCHEDULE_20 as Lt, T2_SCHEDULE_13 as M, AT1_SCHEDULE_21_POOLS as Mt, SCHEDULE_8_CCA_LINE as N, CONTINUITY_CAPTIONS as Nt, SCHEDULE_21_BUSINESS_CREDIT_LINE as O, AT1_IEG_MAX_EXPENDITURE as Ot, SCHEDULE_8_COLUMNS as P, CONTINUITY_ORDER as Pt, buildFields as Q, AT1_SCHEDULE_12_PAIRS as Qt, SCHEDULE_7_ADJUSTED_AII_LINE as R, AT1_SCHEDULE_20_POOLS as Rt, SCHEDULE_31_GENERAL_SRED_RATE as S, CO17_RETURN as St, T2_SCHEDULE_24 as T, AT1_IEG_BASE_RATE as Tt, SCHEDULE_5_JURISDICTIONS as U, AT1_SECTION_34_2_GROSS_UP as Ut, SCHEDULE_6_GRIDS as V, AT1_SCHEDULE_18 as Vt, SCHEDULE_5_REVENUE_OFFSET as W, AT1_SCHEDULE_17 as Wt, T2_SCHEDULE_4 as X, AT1_SCHEDULE_13_COLUMNS as Xt, SCHEDULE_4_NON_CAPITAL_CARRYFORWARD_YEARS as Y, AT1_SCHEDULE_13 as Yt, UnclassifiedLineError as Z, AT1_SCHEDULE_12 as Zt, SCHEDULE_43_DIVIDEND_ALLOWANCE as _, T2_NET_INCOME_FOR_TAX_LINE as _t, getField as a, AT1_SCHEDULE_4 as an, SCHEDULE_1_LINES as at, T2_SCHEDULE_33 as b, T2_TOTAL_TAX_PAYABLE_LINE as bt, SCHEDULE_141_RESERVATION_LINE as c, AT1_SCHEDULE_1 as cn, SCHEDULE_1_TOTAL_DEDUCTIONS_LINE as ct, T2_SCHEDULE_55 as d, AT1_JACKET as dn, indexByLine as dt, AT1_SCHEDULE_9 as en, SCHEDULE_3_TAXABLE_PAID_LINE as et, SCHEDULE_53_CLOSING_GRIP_LINE as f, AT1_TAX_PAYABLE_LINE as fn, inputFields as ft, T2_SCHEDULE_50 as g, T2_JACKET as gt, SCHEDULE_50_DISCLOSURE_THRESHOLD as h, T2_BASE_PART_I_RATE as ht, formsForProgram as i, AT1_SCHEDULE_5 as in, T2_SCHEDULE_2 as it, SCHEDULE_13_RESERVE_ROWS as j, AT1_SCHEDULE_21 as jt, SCHEDULE_21_NON_BUSINESS_CREDIT_LINE as k, AT1_IEG_PRIOR_YEARS as kt, T2_SCHEDULE_141 as l, AT1_BALANCE_CREDIT_LINES as ln, T2_SCHEDULE_1 as lt, T2_SCHEDULE_53 as m, AT4970_JURISDICTIONS as mn, validateFormDefinition as mt, describeLine as n, AT1_SCHEDULE_7 as nn, SCHEDULE_2_CARRYFORWARD_YEARS as nt, getForm as o, AT1_SCHEDULE_3 as on, SCHEDULE_1_LINE_BY_NUMBER as ot, SCHEDULE_53_GENERAL_RATE_FACTOR as p, AT4970 as pn, isEnterableLine as pt, SCHEDULE_4_CARRYBACK_YEARS as q, AT1_SCHEDULE_16_CARRYFORWARD_LINE as qt, findBrokenLinks as r, AT1_SCHEDULE_6 as rn, SCHEDULE_2_CHARITABLE_CURRENT_LINE as rt, SCHEDULE_141_PREPARER_IDENTIFIED_LINE as s, AT1_SCHEDULE_2 as sn, SCHEDULE_1_TOTAL_ADDITIONS_LINE as st, FORMS as t, AT1_SCHEDULE_8 as tn, T2_SCHEDULE_3 as tt, T2_SCHEDULE_130 as u, AT1_BALANCE_LINE as un, fieldsInSection as ut, T2_SCHEDULE_43 as v, T2_SMALL_BUSINESS_DEDUCTION_RATE as vt, SCHEDULE_24_OPERATION_TYPE_LINE as w, CO17_TAX_PAYABLE_BOX as wt, SCHEDULE_31_ENHANCED_SRED_RATE as x, CO17_QUEBEC_PROPORTION_BOX as xt, SCHEDULE_33_TAXABLE_CAPITAL_IN_CANADA_LINE as y, T2_TAXABLE_INCOME_LINE as yt, SCHEDULE_7_PASSIVE_INCOME_THRESHOLD as z, COMPUTED_CONTINUITY_ROWS as zt };