@classytic/ca-tax 0.0.15 → 0.0.18
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/CHANGELOG.md +344 -0
- package/dist/forms/index.d.mts +2 -2
- package/dist/forms/index.mjs +2 -2
- package/dist/forms.mjs +2400 -1572
- package/dist/index.d.mts +158 -20
- package/dist/index.mjs +3 -3
- package/dist/index3.d.mts +1359 -1490
- package/dist/index4.d.mts +3 -3
- package/dist/t2/index.d.mts +3 -3
- package/dist/t2/index.mjs +3 -3
- package/dist/t2.mjs +1406 -1315
- package/package.json +3 -3
package/dist/index.d.mts
CHANGED
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@@ -240,8 +240,40 @@ declare const AT1_TAX_PAYABLE_LINE: string;
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/** 000090001 — the balance, signed. Negative is an overpayment. */
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declare const AT1_BALANCE_LINE: string;
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/**
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-
* The
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*
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* The credits netted against 080 to reach 090, per the PRINTED AT1.
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*
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* ── The specification and the form disagree, and the form is right ─────────
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*
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* AT1 page 2 (TRA11722 Rev. 2025-07) prints a subtotal at 088:
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*
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* 088 = 129 + 082 + 085 + 086 + 115 + 087
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* 090 = 080 − 088
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*
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* The Net File specification (AT1-Chapter3 §3.2.3.1, line 090) instead says
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* `000080 - (000081 + 000082 + 00085 + 000086 + 000087)` — which includes 081,
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* the Alberta SR&ED tax credit, and omits BOTH 129 (Innovation Employment
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* Grant) and 115 (Film and Television Tax Credit).
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*
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* Four things say the specification's rule is the stale half:
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*
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* - 081's credit was eliminated for expenditures after 2019-12-31 and
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* replaced by the Innovation Employment Grant. It is always nil now.
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* - The specification itself makes 115 and 129 MANDATORY fields, then omits
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* both from its own balance formula. A rule that ignores two credits the
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* same document requires is a documentation lag, not a rule.
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* - Its rule text carries a typo (`00085` for `000085`).
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* - Its worked RSI example is a 2009 tax year, carrying lines 083 and 084
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* that are not on the current form at all.
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*
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* Following the specification overstated the balance by the whole Innovation
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* Employment Grant — the credit AT1 Schedule 29 exists to compute — for every
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* corporation that claimed one. The review layer raises
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* `AT1_BALANCE_FORMULA_CONFLICT` on any return where the two formulas differ,
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* so a preparer sees the disagreement before transmitting rather than
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* discovering it on assessment.
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*
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* 088 itself is NOT in this list and is not filed: it exists only on the
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* printed page. The RSI carries the parts and 090.
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*/
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declare const AT1_BALANCE_CREDIT_LINES: readonly string[];
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//#endregion
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@@ -257,21 +289,6 @@ declare const AT1_SCHEDULE_3: FormDefinition;
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//#region src/t2/at1/forms/schedule4.d.ts
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declare const AT1_SCHEDULE_4: FormDefinition;
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//#endregion
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//#region src/t2/at1/forms/schedule5.d.ts
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declare const AT1_SCHEDULE_5: FormDefinition;
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//#endregion
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//#region src/t2/at1/forms/schedule6.d.ts
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declare const AT1_SCHEDULE_6: FormDefinition;
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//#endregion
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//#region src/t2/at1/forms/schedule7.d.ts
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declare const AT1_SCHEDULE_7: FormDefinition;
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//#endregion
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//#region src/t2/at1/forms/schedule8.d.ts
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declare const AT1_SCHEDULE_8: FormDefinition;
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//#endregion
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//#region src/t2/at1/forms/schedule9.d.ts
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declare const AT1_SCHEDULE_9: FormDefinition;
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//#endregion
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//#region src/t2/at1/forms/schedule10.d.ts
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declare const AT1_SCHEDULE_10: FormDefinition;
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//#endregion
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@@ -307,9 +324,30 @@ declare const AT1_SCHEDULE_12: FormDefinition;
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*/
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interface AlbertaCcaColumn {
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column: number;
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/**
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* A SHORT label for the column, for a grid header that has to fit
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* twenty-four of them side by side. It is not the form's own wording — see
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* {@link AlbertaCcaColumn.printedHeading}, which is.
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*/
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caption: string;
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line?: string;
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note?: string;
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/**
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* The column heading as the form prints it, verbatim.
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*
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* It says more than `caption` does for almost every column, because this form
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* states each derived column's arithmetic inside its own heading — "UCC at
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* the end of the year (column 10 minus column 23)".
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*
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* Kept BESIDE the short label rather than replacing it: a forty-word heading
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* is the right record of the form and the wrong thing to print in a
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* 7rem-wide header cell twenty-four times over. Consumers show it on hover
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* and fold it into the line's note, so the exact wording is always one
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* gesture away and the grid stays readable.
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*
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* Read off `AT1SCH13-cca-TRA11733.pdf`, pages 1-2.
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*/
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printedHeading?: string;
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}
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declare const AT1_SCHEDULE_13_COLUMNS: readonly AlbertaCcaColumn[];
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declare const AT1_SCHEDULE_13: FormDefinition;
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@@ -383,6 +421,25 @@ interface DonationPool {
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key: 'charitable' | 'gifts';
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label: string;
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lines: Record<ContinuityRow, string>;
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/**
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* What the form prints beside each line, verbatim, for THIS pool.
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*
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* The captions used to be built as `${pool.label} — ${genericRowCaption}`,
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* which produced ten rows all beginning with the same forty-word pool name.
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* On screen the gifts block read "Gifts to Canada or a province, cultural
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* property and ecologically sensitive la…" ten times over, with the part that
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* distinguishes the rows pushed off the end — so the balance, the expiry, the
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* subtotal and the closing balance were indistinguishable.
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*
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* The two pools are also not the same wording. Charitable donations expire
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* after five taxation years; gifts expire after five, or ten for certified
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* ecologically sensitive land made after February 10, 2014. A template cannot
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* say that, and this is a government form where the words are the spec.
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*
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* Read off `AT1SCH20-charitable-donations-TRA11740.pdf`, page 1 for
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* charitable and page 2 for gifts.
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*/
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captions: Record<ContinuityRow, string>;
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/**
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* The Schedule 12 line `applied` carries to — printed directly on the form
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* beside that line ("Carry forward the amount at line … to Schedule 12,
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@@ -414,6 +471,17 @@ interface AlbertaLossPool {
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opening?: string;
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windUpTransfer?: string;
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currentYearLoss: string;
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/**
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* Allowable business investment loss expired, as reported on federal
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* Schedule 4 line 220 — the capital pool alone (line 059), with the
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* non-capital cell shaded on the printed page.
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*
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* It belongs to capital because of what an expiring ABIL becomes: the form's
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* own footnote says an allowable business investment loss becomes a NET
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* CAPITAL loss after seven or ten taxation years, so the amount leaves the
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* non-capital pool and arrives here.
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*/
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abilExpired?: string;
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appliedAgainstIncome?: string;
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section80Adjustment?: string;
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otherAdjustments?: string;
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@@ -433,10 +501,54 @@ interface AlbertaLossPool {
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toSchedule12Note?: string;
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/** Explanatory text for `appliedAgainstIncome` when its destination isn't a fixed Schedule 12 line — listed personal property's is conditional on whether Schedule 18 exists. */
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appliedAgainstIncomeNote?: string;
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/**
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* What the form prints beside each of THIS pool's continuity rows, verbatim.
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*
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* The five pools are printed in three separate blocks — non-capital+capital
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* on page 1, farm+restricted-farm on page 2, listed personal property on
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* page 2 — and the blocks do not share wording. The same conceptual row
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* reads three different ways:
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*
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* expired non-capital "Deduct: losses expired *"
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* farm "Deduct: losses expired (see note on page 4)"
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* LPP "Deduct: losses expired after seven taxation years"
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*
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* And within a block the "applied" row is genuinely TWO printed rows, one
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* per column, with the other column shaded:
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*
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* 041 "Deduct: Amount applied against taxable income" (non-capital)
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* 061 "Amount applied against current year capital gain" (capital)
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* 079 "Deduct: Amount applied against taxable income" (farm)
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* 099 "Amount applied against farming income" (restricted)
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*
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* A single shared caption map cannot say any of that, and rendering one
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* shared row for 041/061 collapses two distinct deductions into one — the
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* same mistake Schedule 20 made by templating its pool captions.
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*
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* Read off `AT1SCH21-loss-continuity-TRA11741.pdf`, pages 1-2. Footnote
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* markers (`*`, `**`) are NOT included here: they are carried separately as
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* `footnoteMarks` so the renderer can anchor them.
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*
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* Rows a pool does not have simply have no entry. {@link CONTINUITY_CAPTIONS}
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* remains the generic row label for anything that needs one word for the
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* concept rather than the page's own phrasing.
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*/
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captions: Partial<Record<ContinuityFieldKey, string>>;
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}
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/** The continuity row keys of {@link AlbertaLossPool} — everything that is a line, not metadata. */
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type ContinuityFieldKey = Exclude<keyof AlbertaLossPool, 'key' | 'label' | 'toSchedule12' | 'toSchedule12Note' | 'appliedAgainstIncomeNote' | 'captions'>;
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declare const AT1_SCHEDULE_21_POOLS: readonly AlbertaLossPool[];
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/**
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-
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/**
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* The GENERIC row label for each continuity row, in print order.
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*
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* This is the fallback and the row-ORDER source, not the form's own wording:
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* each pool carries its own verbatim captions (see {@link AlbertaLossPool}'s
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* `captions`), because the three printed blocks word the same row differently
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* and the "applied" row is a different deduction per column. Use a pool's own
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* caption wherever one exists; this map is for the cases that want one short
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* neutral name for the concept — a column key, an aria-label, a log line.
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*/
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declare const CONTINUITY_CAPTIONS: Record<ContinuityFieldKey, string>;
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declare const CONTINUITY_ORDER: (keyof typeof CONTINUITY_CAPTIONS)[];
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declare const AT1_SCHEDULE_21: FormDefinition;
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//#endregion
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@@ -659,6 +771,13 @@ declare const T2_SCHEDULE_55: FormDefinition;
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//#region src/t2/forms/schedule130.d.ts
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declare const T2_SCHEDULE_130: FormDefinition;
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//#endregion
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//#region src/t2/forms/schedule141.d.ts
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declare const T2_SCHEDULE_141: FormDefinition;
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/** Part 1 — whether the preparer can be identified at all. Gates the rest of Part 1. */
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declare const SCHEDULE_141_PREPARER_IDENTIFIED_LINE = "111";
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/** Part 3 — whether a reservation was expressed. The line CRA risk-scores on. */
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declare const SCHEDULE_141_RESERVATION_LINE = "099";
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//#endregion
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//#region src/forms/build.d.ts
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/** A caption as produced from the printed form. */
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interface CaptionRow {
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@@ -704,6 +823,25 @@ interface BuildFieldsSpec {
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carriedIn?: Readonly<Record<string, FormLineRef>>;
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/** Lines whose figure is sent somewhere else, and where to. */
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carriedOut?: Readonly<Record<string, FormLineRef>>;
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/**
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* The caption a line should carry, where extraction got the text wrong.
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*
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* Two failures need this, and neither can be fixed by re-running the
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* extractor. A footnote marker printed as a superscript beside a caption
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* comes back glued to the end of the text, so line 300 of Schedule 4 reads
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* "Farm loss expired 9" — a preparer sees a number that is not part of the
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* caption and is not a line. And where the form prints in two columns, the
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* right-hand column's arithmetic bleeds into the caption: Schedule 31 line
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* 420 came back as "Current SR&ED expenditures (from line 350 in Part 8) or
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* × 15% = 11B the expenditure limit (from line 410), whichever is less 8".
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*
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* Overriding beats post-processing. A rule that strips a trailing number
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* would also truncate "included in Classes 54 to 56", "Amount D on page 3"
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* and "Total of column 2", which are captions that legitimately end in one.
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* Every override here is read off the rendered page and stated as printed,
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* minus the marker.
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*/
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captionOverrides?: Readonly<Record<string, string>>;
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/** Anything a reader needs that the caption does not say. */
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notes?: Readonly<Record<string, string>>;
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/** Fields that are not money — a date, a tick box, a code. */
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@@ -748,4 +886,4 @@ declare function describeLine(formId: string, line: string): string;
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*/
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declare function findBrokenLinks(): string[];
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//#endregion
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export {
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export { SCHEDULE_5_REVENUE_OFFSET as $, AT1_SCHEDULE_16 as $t, T2_SCHEDULE_24 as A, indexByLine as An, AT1_IEG_MAX_EXPENDITURE as At, SCHEDULE_8_CCA_LINE as B, AT1_SCHEDULE_20 as Bt, T2_SCHEDULE_43 as C, FormFieldRole as Cn, CO17_QUEBEC_PROPORTION_BOX as Ct, SCHEDULE_31_GENERAL_SRED_RATE as D, FormSection as Dn, AT1_IEG_BASE_RATE as Dt, SCHEDULE_31_ENHANCED_SRED_RATE as E, FormProvenance as En, CO17_TAX_PAYABLE_BOX as Et, T2_SCHEDULE_21 as F, AlbertaLossPool as Ft, SCHEDULE_7_ADJUSTED_AII_LINE as G, DonationPool as Gt, SCHEDULE_8_RECAPTURE_LINE as H, COMPUTED_CONTINUITY_ROWS as Ht, ReserveRow as I, CONTINUITY_CAPTIONS as It, DispositionGrid as J, AT1_SECTION_34_2_GROSS_UP as Jt, SCHEDULE_7_PASSIVE_INCOME_THRESHOLD as K, AT1_SCHEDULE_18 as Kt, SCHEDULE_13_RESERVE_ROWS as L, CONTINUITY_ORDER as Lt, T2_SCHEDULE_23 as M, isEnterableLine as Mn, AT1_SCHEDULE_29 as Mt, SCHEDULE_21_BUSINESS_CREDIT_LINE as N, validateFormDefinition as Nn, AT1_SCHEDULE_21 as Nt, T2_SCHEDULE_31 as O, LineNumberScheme as On, AT1_IEG_ENHANCED_RATE as Ot, SCHEDULE_21_NON_BUSINESS_CREDIT_LINE as P, AT1_SCHEDULE_21_POOLS as Pt, SCHEDULE_5_JURISDICTIONS as Q, AlbertaReserveKind as Qt, T2_SCHEDULE_13 as R, scheduleTwentyOneLineId as Rt, SCHEDULE_43_DIVIDEND_ALLOWANCE as S, FormFieldRequirement as Sn, T2_TOTAL_TAX_PAYABLE_LINE as St, T2_SCHEDULE_33 as T, FormLineRef as Tn, CO17_TAXABLE_INCOME_BOX as Tt, SCHEDULE_8_TERMINAL_LOSS_LINE as U, CONTINUITY_ROWS as Ut, SCHEDULE_8_COLUMNS as V, AT1_SCHEDULE_20_POOLS as Vt, T2_SCHEDULE_8 as W, ContinuityRow as Wt, T2_SCHEDULE_6 as X, AT1_SCHEDULE_17 as Xt, SCHEDULE_6_GRIDS as Y, DispositionCategory as Yt, AllocationJurisdiction as Z, AT1_SCHEDULE_17_RESERVES as Zt, SCHEDULE_53_CLOSING_GRIP_LINE as _, AT4970 as _n, T2_BASE_PART_I_RATE as _t, getField as a, AT1_SCHEDULE_12 as an, T2_SCHEDULE_4 as at, SCHEDULE_50_DISCLOSURE_THRESHOLD as b, FormField as bn, T2_SMALL_BUSINESS_DEDUCTION_RATE as bt, CaptionRow as c, AT1_SCHEDULE_10 as cn, T2_SCHEDULE_3 as ct, buildFields as d, AT1_SCHEDULE_2 as dn, T2_SCHEDULE_2 as dt, AT1_SCHEDULE_16_CARRYFORWARD_LINE as en, SCHEDULE_5_SALARIES_OFFSET as et, SCHEDULE_141_PREPARER_IDENTIFIED_LINE as f, AT1_SCHEDULE_1 as fn, SCHEDULE_1_LINES as ft, T2_SCHEDULE_55 as g, AT1_TAX_PAYABLE_LINE as gn, T2_SCHEDULE_1 as gt, T2_SCHEDULE_130 as h, AT1_JACKET as hn, SCHEDULE_1_TOTAL_DEDUCTIONS_LINE as ht, formsForProgram as i, AlbertaCcaColumn as in, SCHEDULE_4_NON_CAPITAL_CARRYFORWARD_YEARS as it, SCHEDULE_23_GROUP_BUSINESS_LIMIT as j, inputFields as jn, AT1_IEG_PRIOR_YEARS as jt, SCHEDULE_24_OPERATION_TYPE_LINE as k, fieldsInSection as kn, AT1_IEG_JACKET_LINE as kt, LineBand as l, AT1_SCHEDULE_4 as ln, SCHEDULE_2_CARRYFORWARD_YEARS as lt, T2_SCHEDULE_141 as m, AT1_BALANCE_LINE as mn, SCHEDULE_1_TOTAL_ADDITIONS_LINE as mt, describeLine as n, AT1_SCHEDULE_13 as nn, SCHEDULE_4_CARRYBACK_YEARS as nt, getForm as o, AT1_SCHEDULE_12_PAIRS as on, SCHEDULE_3_ELIGIBLE_PAID_LINE as ot, SCHEDULE_141_RESERVATION_LINE as p, AT1_BALANCE_CREDIT_LINES as pn, SCHEDULE_1_LINE_BY_NUMBER as pt, T2_SCHEDULE_7 as q, AT1_SCHEDULE_18_CATEGORIES as qt, findBrokenLinks as r, AT1_SCHEDULE_13_COLUMNS as rn, SCHEDULE_4_LPP_CARRYFORWARD_YEARS as rt, BuildFieldsSpec as s, AlbertaReconcilingPair as sn, SCHEDULE_3_TAXABLE_PAID_LINE as st, FORMS as t, AT1_SCHEDULE_15 as tn, T2_SCHEDULE_5 as tt, UnclassifiedLineError as u, AT1_SCHEDULE_3 as un, SCHEDULE_2_CHARITABLE_CURRENT_LINE as ut, SCHEDULE_53_GENERAL_RATE_FACTOR as v, AT4970_JURISDICTIONS as vn, T2_JACKET as vt, SCHEDULE_33_TAXABLE_CAPITAL_IN_CANADA_LINE as w, FormFieldSide as wn, CO17_RETURN as wt, T2_SCHEDULE_50 as x, FormFieldKind as xn, T2_TAXABLE_INCOME_LINE as xt, T2_SCHEDULE_53 as y, FormDefinition as yn, T2_NET_INCOME_FOR_TAX_LINE as yt, CcaColumn as z, AT1_DONATION_CARRYFORWARD_YEARS as zt };
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package/dist/index.mjs
CHANGED
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@@ -1,6 +1,6 @@
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1
1
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import { _ as getCombinedRate, a as SIMPLIFIED_DIGITAL_THRESHOLD_MINOR, b as resetCaTaxRuleExtensions, c as calculateCaSalesTax, d as placeOfSupply, f as CA_SUPPLY_CATEGORIES, g as PROVINCIAL_REGIMES, h as GST_RATE, i as PSB_SMALL_SUPPLIER_THRESHOLD_MINOR, l as claimableItc, m as pstApplies, n as gst34LedgerAdapter, o as SMALL_SUPPLIER_THRESHOLD_MINOR, p as classifySupply, r as gst34Template, s as VEHICLE_ITC_CEILINGS, t as gst34Engine, u as isSmallSupplier, v as getProvincialRegime, y as extendCaTaxRules } from "./gst-hst.mjs";
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2
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-
import { $ as
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3
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-
import { $ as
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+
import { $ as SCHEDULE_3_ELIGIBLE_PAID_LINE, $t as AT1_SCHEDULE_10, A as T2_SCHEDULE_21, At as AT1_SCHEDULE_29, B as T2_SCHEDULE_7, Bt as CONTINUITY_ROWS, C as T2_SCHEDULE_31, Ct as CO17_TAXABLE_INCOME_BOX, D as T2_SCHEDULE_23, Dt as AT1_IEG_JACKET_LINE, E as SCHEDULE_23_GROUP_BUSINESS_LIMIT, Et as AT1_IEG_ENHANCED_RATE, F as SCHEDULE_8_RECAPTURE_LINE, Ft as scheduleTwentyOneLineId, G as SCHEDULE_5_SALARIES_OFFSET, Gt as AT1_SCHEDULE_17_RESERVES, H as T2_SCHEDULE_6, Ht as AT1_SCHEDULE_18_CATEGORIES, I as SCHEDULE_8_TERMINAL_LOSS_LINE, It as AT1_DONATION_CARRYFORWARD_YEARS, J as SCHEDULE_4_LPP_CARRYFORWARD_YEARS, Jt as AT1_SCHEDULE_15, K as T2_SCHEDULE_5, Kt as AT1_SCHEDULE_16, L as T2_SCHEDULE_8, Lt as AT1_SCHEDULE_20, M as T2_SCHEDULE_13, Mt as AT1_SCHEDULE_21_POOLS, N as SCHEDULE_8_CCA_LINE, Nt as CONTINUITY_CAPTIONS, O as SCHEDULE_21_BUSINESS_CREDIT_LINE, Ot as AT1_IEG_MAX_EXPENDITURE, P as SCHEDULE_8_COLUMNS, Pt as CONTINUITY_ORDER, Q as buildFields, Qt as AT1_SCHEDULE_12_PAIRS, R as SCHEDULE_7_ADJUSTED_AII_LINE, Rt as AT1_SCHEDULE_20_POOLS, S as SCHEDULE_31_GENERAL_SRED_RATE, St as CO17_RETURN, T as T2_SCHEDULE_24, Tt as AT1_IEG_BASE_RATE, U as SCHEDULE_5_JURISDICTIONS, Ut as AT1_SECTION_34_2_GROSS_UP, V as SCHEDULE_6_GRIDS, Vt as AT1_SCHEDULE_18, W as SCHEDULE_5_REVENUE_OFFSET, Wt as AT1_SCHEDULE_17, X as T2_SCHEDULE_4, Xt as AT1_SCHEDULE_13_COLUMNS, Y as SCHEDULE_4_NON_CAPITAL_CARRYFORWARD_YEARS, Yt as AT1_SCHEDULE_13, Z as UnclassifiedLineError, Zt as AT1_SCHEDULE_12, _ as SCHEDULE_43_DIVIDEND_ALLOWANCE, _t as T2_NET_INCOME_FOR_TAX_LINE, a as getField, an as AT1_BALANCE_LINE, at as SCHEDULE_1_LINES, b as T2_SCHEDULE_33, bt as T2_TOTAL_TAX_PAYABLE_LINE, c as SCHEDULE_141_RESERVATION_LINE, cn as AT4970, ct as SCHEDULE_1_TOTAL_DEDUCTIONS_LINE, d as T2_SCHEDULE_55, dt as indexByLine, en as AT1_SCHEDULE_4, et as SCHEDULE_3_TAXABLE_PAID_LINE, f as SCHEDULE_53_CLOSING_GRIP_LINE, ft as inputFields, g as T2_SCHEDULE_50, gt as T2_JACKET, h as SCHEDULE_50_DISCLOSURE_THRESHOLD, ht as T2_BASE_PART_I_RATE, i as formsForProgram, in as AT1_BALANCE_CREDIT_LINES, it as T2_SCHEDULE_2, j as SCHEDULE_13_RESERVE_ROWS, jt as AT1_SCHEDULE_21, k as SCHEDULE_21_NON_BUSINESS_CREDIT_LINE, kt as AT1_IEG_PRIOR_YEARS, l as T2_SCHEDULE_141, ln as AT4970_JURISDICTIONS, lt as T2_SCHEDULE_1, m as T2_SCHEDULE_53, mt as validateFormDefinition, n as describeLine, nn as AT1_SCHEDULE_2, nt as SCHEDULE_2_CARRYFORWARD_YEARS, o as getForm, on as AT1_JACKET, ot as SCHEDULE_1_LINE_BY_NUMBER, p as SCHEDULE_53_GENERAL_RATE_FACTOR, pt as isEnterableLine, q as SCHEDULE_4_CARRYBACK_YEARS, qt as AT1_SCHEDULE_16_CARRYFORWARD_LINE, r as findBrokenLinks, rn as AT1_SCHEDULE_1, rt as SCHEDULE_2_CHARITABLE_CURRENT_LINE, s as SCHEDULE_141_PREPARER_IDENTIFIED_LINE, sn as AT1_TAX_PAYABLE_LINE, st as SCHEDULE_1_TOTAL_ADDITIONS_LINE, t as FORMS, tn as AT1_SCHEDULE_3, tt as T2_SCHEDULE_3, u as T2_SCHEDULE_130, ut as fieldsInSection, v as T2_SCHEDULE_43, vt as T2_SMALL_BUSINESS_DEDUCTION_RATE, w as SCHEDULE_24_OPERATION_TYPE_LINE, wt as CO17_TAX_PAYABLE_BOX, x as SCHEDULE_31_ENHANCED_SRED_RATE, xt as CO17_QUEBEC_PROPORTION_BOX, y as SCHEDULE_33_TAXABLE_CAPITAL_IN_CANADA_LINE, yt as T2_TAXABLE_INCOME_LINE, z as SCHEDULE_7_PASSIVE_INCOME_THRESHOLD, zt as COMPUTED_CONTINUITY_ROWS } from "./forms.mjs";
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3
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+
import { $ as computeSchedule6, $i as resolveRates, $n as resolveCcaRates, $r as computeIegReductionFactor, $t as dividendsDeductibleS112, A as LRIP_INVESTMENT_CORPORATION_MULTIPLE, Ai as schedule12LossDeductions, An as AT1_RESERVE_LINES, Ar as renderRsiHeader, At as computeExcessIfe, B as computeZetm, Bi as schedule2Values, Bn as CLASS_14_1_MINIMUM_DEDUCTION, Br as assertCriticalFields, Bt as assessEifel, C as runConformance, Ci as SINGLE_JURISDICTION_ALBERTA_FACTOR, Cn as AT1_DONATION_INCOME_RATE, Cr as RSI_NEGATIVE_PREFIX, Ct as EIFEL_STANDARD_RATIO_FROM, D as SCHEDULE_88_MAX_URLS, Di as AT1_SCHEDULES_WITH_BUILDERS, Dn as SECTION_34_2_GROSS_UP, Dr as formatRsiDate, Dt as computeBorrowings, E as computeSchedule101, Ei as AT1_SCHEDULES_WITHOUT_BUILDERS, En as AT1_DISPOSITION_CATEGORIES, Er as formatRsiAmount, Et as ratioOfPermissibleExpenses, F as LARGE_CORPORATION_THRESHOLD, Fi as schedule18Values, Fn as computeAlbertaSchedule13, Fr as At1MandatoryFieldMissingError, Ft as computeLossPortionFromIfe, G as computeCde, Gi as computeDayWeightedGeneralTax, Gn as computeClass13, Gr as computeAlbertaReturn, Gt as PROVINCE_RATES_2024, H as computeBusinessLimitAllocation, Hi as computeAlbertaTax, Hn as CLASS_14_1_TRANSITIONAL_RATE, Hr as at1YesNo, Ht as computeRifeUnderSubsection111_8, I as computeTaxableCapital, Ii as schedule1Values, In as UnsupportedCcaClassError, Ir as At1TaxPayableMismatchError, It as computePartnershipIfe, J as computeCumulativeForeignResource, Ji as resolveAlbertaTaxRates, Jn as computeClass141RecaptureReduction, Jr as computeIegAgreement, Jt as resolveProvinceRates, K as computeCee, Ki as AB_TAX_2024, Kn as computeClass14, Kr as allocateIegEvenly, Kt as PROVINCE_RATE_BOOK, L as computeSchedule31, Li as schedule20Values, Ln as computeCcaClass, Lr as albertaBalanceUnpaid, Lt as computePartnershipIfeAddBack, M as computeSchedule54, Mi as schedule13Values, Mn as computeAlbertaSchedule17, Mr as renderAt1NetFile, Mt as computeInterestAndFinancingExpenses, N as computeGrip, Ni as schedule16Values, Nn as assistanceFrom, Nr as AT1_CRITICAL_MANDATORY_FIELDS, Nt as computeInterestAndFinancingRevenues, O as normalizeSchedule88, Oi as at1LineItemId, On as computeAlbertaSchedule18, Or as formatRsiText, Ot as computeCapitalizedIfe, P as computeSchedule43, Pi as schedule17Values, Pn as computeAlbertaSchedule16, Pr as At1CriticalFieldMissingError, Pt as computeLoans, Q as computeSpecifiedForeignExploration, Qi as latestRateYear, Qn as isDecliningBalanceClass, Qr as computeIegBaseAmount, Qt as computeTaxableIncome, R as ITC_RECAPTURE_PERIOD_YEARS, Ri as schedule21Values, Rn as computeCcaSchedule, Rr as assertAt1MandatoryComplete, Rt as computeResourceIfe, S as formatConformanceReport, Si as schedule3Values, Sn as AT1_DONATION_GAIN_RATE, Sr as RSI_DELIMITER, St as EIFEL_STANDARD_RATIO, T as computeFederalT2, Ti as computeAt4970, Tn as computeSchedule20, Tr as RsiLineItemError, Tt as computeEifelLimitation, U as computeSchedule21, Ui as computeAlbertaSbd, Un as MAX_LEASEHOLD_PERIODS, Ur as xmlEscape, Ut as FOREIGN_TAX_CREDIT_GROSS_UP, V as allocateEvenly, Vi as schedule4970Values, Vn as CLASS_14_1_RECAPTURE_REDUCTION_RATE, Vr as at1TaxPayableDeductions, Vt as computeEifelCapacity, W as computeSchedule13, Wi as AB_GENERAL_RATE_BANDS, Wn as MIN_LEASEHOLD_PERIODS, Wr as at1Engine, Wt as computeAdjustedTaxableIncome, X as computeForeignExploration, Xi as extendRateBook, Xn as CCA_DECLINING_BALANCE_RATES_2024, Xr as IEG_2024, Xt as dayWeightedRate, Y as computeDepletion, Yi as earliestRateYear, Yn as leaseholdPeriods, Yr as computeIegGroupFigures, Yt as blendProvinceRateTable, Z as computeSchedule12ResourceDeductions, Zi as hasExactRateYear, Zn as CCA_RATE_BOOK, Zr as computeIeg, Zt as charitableDonationsDeduction, _ as QC_TAX_2024, _i as computeSfedeCountrySuccessor, _n as computeRifeContinuity, _r as toRsiHeader, _t as terminalLossDeduction, a as computeCanadianMPProfits, ai as computeCdeRegular, an as computeAggregateInvestmentIncome, ar as albertaDispositionAdjustments, at as computePart4Rdtoh, b as T2_LINE_META, bi as schedule4Values, bn as computeLimitedPartnershipLossRow, br as toRsiSchedule, bt as partVI1DeductionMultiple, c as computeSmallManufacturerTest, ci as computeCeeSuccessor, cn as CORP_TAX_2024, cr as albertaResourceDeductionDifference, ct as amortizationAddBack, d as t2Engine, di as computeCmedb, dn as federalSchedulePayloads, dr as reconcileAlbertaNetIncome, dt as computeSchedule1, ei as computeIegEligibleExpenditures, en as netCapitalLossApplied, er as albertaAbilDifference, et as computeProvincialAllocation, f as renderCo17DraftReturn, fi as computeEdaRegular, fn as parseT2LineItemId, fr as LossCarrybackError, ft as deferredIncomeTaxProvisionAddBack, g as computeQuebecTax, gi as computeSfedeCountryRegular, gn as computeOtherLossByYearOfOrigin, gr as validateAt1Transmitter, gt as recaptureAddBack, h as computeQuebecAllocationFactor, hi as computeFedeSuccessor, hn as computeNonCapitalLossByYearOfOrigin, hr as assertAt1TransmitterValid, ht as mealsAndEntertainmentAddBack, i as SMALL_MANUFACTURER_INCOME_THRESHOLD, ii as computeCcogpeSuccessor, in as computeAdjustedAggregateInvestmentIncome, ir as albertaCurrentYearLoss, it as REFUNDABLE_PART_I_RATE, j as LRIP_INVESTMENT_INCOME_FACTOR, ji as schedule12Values, jn as AT1_RESERVE_TOTAL_LINES, jr as renderRsiLineItem, jt as computeExemptIfe, k as computeSchedule55, ki as schedule10Values, kn as AT1_RESERVE_KINDS, kr as renderAt1Rsi, kt as computeClause95Amounts, l as computeT2Settlement, li as computeCfreRegular, ln as CORP_TAX_RATE_BOOK, lr as albertaTerminalLossDifference, lt as assertSchedule1Fileable, m as computeQuebecReturn, mi as computeFedeRegular, mn as T2_CERTIFICATION_FIXTURES, mr as At1TransmitterInvalidError, mt as incomeTaxProvisionAddBack, n as MP_GROSS_REVENUE_THRESHOLD, ni as computeAlbertaSchedule15, nn as computeCcpcActiveBusinessTax, nr as albertaCcaDifference, nt as computeSchedule4Losses, o as computeMpDeduction, oi as computeCdeSuccessor, on as computeBusinessLimit, or as albertaRecaptureDifference, ot as computeSchedule2, p as co17Engine, pi as computeEdaSuccessor, pn as t2LineItemId, pr as computeLossCarryback, pt as findSchedule1LineDefects, q as computeCogpe, qi as AB_TAX_RATE_BOOK, qn as computeClass141AdditionalAllowance, qr as allocateIegExpenditureLimit, qt as isSchedule5Province, r as MP_RATES_2024, ri as computeCcogpeRegular, rn as computePartITax, rr as albertaCcaScheduleAdjustments, rt as PART_IV_RATE, s as computePart2MPProfits, si as computeCeeRegular, sn as computeSBD, sr as albertaReserveDifference, st as Schedule1NotFileableError, t as MP_EXCLUDED_ACTIVITIES, ti as iegT661SourceLine, tn as nonCapitalLossApplied, tr as albertaCapitalGainDifference, tt as computeSchedule5, u as renderT2DraftReturn, ui as computeCfreSuccessor, un as resolveCorpTaxRates, ur as computeSchedule12, ut as ccaDeduction, v as QC_TAX_RATE_BOOK, vi as schedule15Values, vn as computeLossSchedule, vr as toRsiJacketSchedules, vt as PART_VI_1_DEDUCTION_BANDS, w as runConformanceSuite, wi as computeAllocationFactor, wn as computeDonationMaximum, wr as RSI_WORD_GAP, wt as EIFEL_TRANSITIONAL_RATIO, x as foldT2Lines, xi as computeSchedule3, xn as computeLimitedPartnershipLosses, xr as RSI_COLUMN_GAP, xt as EIFEL_FIRST_YEAR_START, y as resolveQuebecTaxRates, yi as computeSchedule4, yn as computeLossContinuity, yr as toRsiLineItems, yt as computePartVI1Deduction, z as computeItcRecapture, zi as schedule29Values, zn as computeSchedule8, zr as assertAt1TaxPayableReconciles, zt as EIFEL_EFFECTIVE_FROM } from "./t2.mjs";
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import { wireTaxToLedger } from "@classytic/tax-core/obligation";
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5
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//#region src/resolver.ts
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6
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function createCaTaxResolver(options) {
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@@ -95,4 +95,4 @@ const caTaxPack = {
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]
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96
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};
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//#endregion
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export { AB_GENERAL_RATE_BANDS, AB_TAX_2024, AB_TAX_RATE_BOOK,
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export { AB_GENERAL_RATE_BANDS, AB_TAX_2024, AB_TAX_RATE_BOOK, AT1_BALANCE_CREDIT_LINES, AT1_BALANCE_LINE, AT1_CRITICAL_MANDATORY_FIELDS, AT1_DISPOSITION_CATEGORIES, AT1_DONATION_CARRYFORWARD_YEARS, AT1_DONATION_GAIN_RATE, AT1_DONATION_INCOME_RATE, AT1_IEG_BASE_RATE, AT1_IEG_ENHANCED_RATE, AT1_IEG_JACKET_LINE, AT1_IEG_MAX_EXPENDITURE, AT1_IEG_PRIOR_YEARS, AT1_JACKET, AT1_RESERVE_KINDS, AT1_RESERVE_LINES, AT1_RESERVE_TOTAL_LINES, AT1_SCHEDULES_WITHOUT_BUILDERS, AT1_SCHEDULES_WITH_BUILDERS, AT1_SCHEDULE_1, AT1_SCHEDULE_10, AT1_SCHEDULE_12, AT1_SCHEDULE_12_PAIRS, AT1_SCHEDULE_13, AT1_SCHEDULE_13_COLUMNS, AT1_SCHEDULE_15, AT1_SCHEDULE_16, AT1_SCHEDULE_16_CARRYFORWARD_LINE, AT1_SCHEDULE_17, AT1_SCHEDULE_17_RESERVES, AT1_SCHEDULE_18, AT1_SCHEDULE_18_CATEGORIES, AT1_SCHEDULE_2, AT1_SCHEDULE_20, COMPUTED_CONTINUITY_ROWS as AT1_SCHEDULE_20_COMPUTED_CONTINUITY_ROWS, CONTINUITY_ROWS as AT1_SCHEDULE_20_CONTINUITY_ROWS, AT1_SCHEDULE_20_POOLS, AT1_SCHEDULE_21, CONTINUITY_CAPTIONS as AT1_SCHEDULE_21_CONTINUITY_CAPTIONS, CONTINUITY_ORDER as AT1_SCHEDULE_21_CONTINUITY_ORDER, AT1_SCHEDULE_21_POOLS, AT1_SCHEDULE_29, AT1_SCHEDULE_3, AT1_SCHEDULE_4, AT1_SECTION_34_2_GROSS_UP, AT1_TAX_PAYABLE_LINE, AT4970, AT4970_JURISDICTIONS, At1CriticalFieldMissingError, At1MandatoryFieldMissingError, At1TaxPayableMismatchError, At1TransmitterInvalidError, CA_SUPPLY_CATEGORIES, CCA_DECLINING_BALANCE_RATES_2024, CCA_RATE_BOOK, CLASS_14_1_MINIMUM_DEDUCTION, CLASS_14_1_RECAPTURE_REDUCTION_RATE, CLASS_14_1_TRANSITIONAL_RATE, CO17_QUEBEC_PROPORTION_BOX, CO17_RETURN, CO17_TAXABLE_INCOME_BOX, CO17_TAX_PAYABLE_BOX, CORP_TAX_2024, CORP_TAX_RATE_BOOK, EIFEL_EFFECTIVE_FROM, EIFEL_FIRST_YEAR_START, EIFEL_STANDARD_RATIO, EIFEL_STANDARD_RATIO_FROM, EIFEL_TRANSITIONAL_RATIO, FOREIGN_TAX_CREDIT_GROSS_UP, FORMS, GST_RATE, IEG_2024, ITC_RECAPTURE_PERIOD_YEARS, LARGE_CORPORATION_THRESHOLD, LRIP_INVESTMENT_CORPORATION_MULTIPLE, LRIP_INVESTMENT_INCOME_FACTOR, LossCarrybackError, MAX_LEASEHOLD_PERIODS, MIN_LEASEHOLD_PERIODS, MP_EXCLUDED_ACTIVITIES, MP_GROSS_REVENUE_THRESHOLD, MP_RATES_2024, PART_IV_RATE, PART_VI_1_DEDUCTION_BANDS, PROVINCE_RATES_2024, PROVINCE_RATE_BOOK, PROVINCIAL_REGIMES, PSB_SMALL_SUPPLIER_THRESHOLD_MINOR, QC_TAX_2024, QC_TAX_RATE_BOOK, REFUNDABLE_PART_I_RATE, RSI_COLUMN_GAP, RSI_DELIMITER, RSI_NEGATIVE_PREFIX, RSI_WORD_GAP, RsiLineItemError, SCHEDULE_13_RESERVE_ROWS, SCHEDULE_141_PREPARER_IDENTIFIED_LINE, SCHEDULE_141_RESERVATION_LINE, SCHEDULE_1_LINES, SCHEDULE_1_LINE_BY_NUMBER, SCHEDULE_1_TOTAL_ADDITIONS_LINE, SCHEDULE_1_TOTAL_DEDUCTIONS_LINE, SCHEDULE_21_BUSINESS_CREDIT_LINE, SCHEDULE_21_NON_BUSINESS_CREDIT_LINE, SCHEDULE_23_GROUP_BUSINESS_LIMIT, SCHEDULE_24_OPERATION_TYPE_LINE, SCHEDULE_2_CARRYFORWARD_YEARS, SCHEDULE_2_CHARITABLE_CURRENT_LINE, SCHEDULE_31_ENHANCED_SRED_RATE, SCHEDULE_31_GENERAL_SRED_RATE, SCHEDULE_33_TAXABLE_CAPITAL_IN_CANADA_LINE, SCHEDULE_3_ELIGIBLE_PAID_LINE, SCHEDULE_3_TAXABLE_PAID_LINE, SCHEDULE_43_DIVIDEND_ALLOWANCE, SCHEDULE_4_CARRYBACK_YEARS, SCHEDULE_4_LPP_CARRYFORWARD_YEARS, SCHEDULE_4_NON_CAPITAL_CARRYFORWARD_YEARS, SCHEDULE_50_DISCLOSURE_THRESHOLD, SCHEDULE_53_CLOSING_GRIP_LINE, SCHEDULE_53_GENERAL_RATE_FACTOR, SCHEDULE_5_JURISDICTIONS, SCHEDULE_5_REVENUE_OFFSET, SCHEDULE_5_SALARIES_OFFSET, SCHEDULE_6_GRIDS, SCHEDULE_7_ADJUSTED_AII_LINE, SCHEDULE_7_PASSIVE_INCOME_THRESHOLD, SCHEDULE_88_MAX_URLS, SCHEDULE_8_CCA_LINE, SCHEDULE_8_COLUMNS, SCHEDULE_8_RECAPTURE_LINE, SCHEDULE_8_TERMINAL_LOSS_LINE, SECTION_34_2_GROSS_UP, SIMPLIFIED_DIGITAL_THRESHOLD_MINOR, SINGLE_JURISDICTION_ALBERTA_FACTOR, SMALL_MANUFACTURER_INCOME_THRESHOLD, SMALL_SUPPLIER_THRESHOLD_MINOR, Schedule1NotFileableError, T2_BASE_PART_I_RATE, T2_CERTIFICATION_FIXTURES, T2_JACKET, T2_LINE_META, T2_NET_INCOME_FOR_TAX_LINE, T2_SCHEDULE_1, T2_SCHEDULE_13, T2_SCHEDULE_130, T2_SCHEDULE_141, T2_SCHEDULE_2, T2_SCHEDULE_21, T2_SCHEDULE_23, T2_SCHEDULE_24, T2_SCHEDULE_3, T2_SCHEDULE_31, T2_SCHEDULE_33, T2_SCHEDULE_4, T2_SCHEDULE_43, T2_SCHEDULE_5, T2_SCHEDULE_50, T2_SCHEDULE_53, T2_SCHEDULE_55, T2_SCHEDULE_6, T2_SCHEDULE_7, T2_SCHEDULE_8, T2_SMALL_BUSINESS_DEDUCTION_RATE, T2_TAXABLE_INCOME_LINE, T2_TOTAL_TAX_PAYABLE_LINE, UnclassifiedLineError, UnsupportedCcaClassError, VEHICLE_ITC_CEILINGS, albertaAbilDifference, albertaBalanceUnpaid, albertaCapitalGainDifference, albertaCcaDifference, albertaCcaScheduleAdjustments, albertaCurrentYearLoss, albertaDispositionAdjustments, albertaRecaptureDifference, albertaReserveDifference, albertaResourceDeductionDifference, albertaTerminalLossDifference, allocateEvenly, allocateIegEvenly, allocateIegExpenditureLimit, amortizationAddBack, assertAt1MandatoryComplete, assertAt1TaxPayableReconciles, assertAt1TransmitterValid, assertCriticalFields, assertSchedule1Fileable, assessEifel, assistanceFrom, at1Engine, at1LineItemId, at1TaxPayableDeductions, at1YesNo, blendProvinceRateTable, buildFields, caTaxPack, calculateCaSalesTax, ccaDeduction, charitableDonationsDeduction, claimableItc, classifySupply, co17Engine, computeAdjustedAggregateInvestmentIncome, computeAdjustedTaxableIncome, computeAggregateInvestmentIncome, computeAlbertaReturn, computeAlbertaSbd, computeAlbertaSchedule13, computeAlbertaSchedule15, computeAlbertaSchedule16, computeAlbertaSchedule17, computeAlbertaSchedule18, computeSchedule4 as computeAlbertaSchedule4, computeAlbertaTax, computeAllocationFactor, computeAt4970, computeBorrowings, computeBusinessLimit, computeBusinessLimitAllocation, computeCanadianMPProfits, computeCapitalizedIfe, computeCcaClass, computeCcaSchedule, computeCcogpeRegular, computeCcogpeSuccessor, computeCcpcActiveBusinessTax, computeCde, computeCdeRegular, computeCdeSuccessor, computeCee, computeCeeRegular, computeCeeSuccessor, computeCfreRegular, computeCfreSuccessor, computeClass13, computeClass14, computeClass141AdditionalAllowance, computeClass141RecaptureReduction, computeClause95Amounts, computeCmedb, computeCogpe, computeCumulativeForeignResource, computeDayWeightedGeneralTax, computeDepletion, computeDonationMaximum, computeEdaRegular, computeEdaSuccessor, computeEifelCapacity, computeEifelLimitation, computeExcessIfe, computeExemptIfe, computeFedeRegular, computeFedeSuccessor, computeFederalT2, computeForeignExploration, computeGrip, computeIeg, computeIegAgreement, computeIegBaseAmount, computeIegEligibleExpenditures, computeIegGroupFigures, computeIegReductionFactor, computeInterestAndFinancingExpenses, computeInterestAndFinancingRevenues, computeItcRecapture, computeLimitedPartnershipLossRow, computeLimitedPartnershipLosses, computeLoans, computeLossCarryback, computeLossContinuity, computeLossPortionFromIfe, computeLossSchedule, computeMpDeduction, computeNonCapitalLossByYearOfOrigin, computeOtherLossByYearOfOrigin, computePart2MPProfits, computePart4Rdtoh, computePartITax, computePartVI1Deduction, computePartnershipIfe, computePartnershipIfeAddBack, computeProvincialAllocation, computeQuebecAllocationFactor, computeQuebecReturn, computeQuebecTax, computeResourceIfe, computeRifeContinuity, computeRifeUnderSubsection111_8, computeSBD, computeSchedule1, computeSchedule101, computeSchedule12, computeSchedule12ResourceDeductions, computeSchedule13, computeSchedule2, computeSchedule20, computeSchedule21, computeSchedule3, computeSchedule31, computeSchedule43, computeSchedule4Losses, computeSchedule5, computeSchedule54, computeSchedule55, computeSchedule6, computeSchedule8, computeSfedeCountryRegular, computeSfedeCountrySuccessor, computeSmallManufacturerTest, computeSpecifiedForeignExploration, computeT2Settlement, computeTaxableCapital, computeTaxableIncome, computeZetm, createCaTaxResolver, dayWeightedRate, deferredIncomeTaxProvisionAddBack, describeLine, dividendsDeductibleS112, earliestRateYear, extendCaTaxRules, extendRateBook, federalSchedulePayloads, fieldsInSection, findBrokenLinks, findSchedule1LineDefects, foldT2Lines, formatConformanceReport, formatRsiAmount, formatRsiDate, formatRsiText, formsForProgram, getCombinedRate, getField, getForm, getProvincialRegime, gst34Engine, gst34LedgerAdapter, gst34Template, hasExactRateYear, iegT661SourceLine, incomeTaxProvisionAddBack, indexByLine, inputFields, isDecliningBalanceClass, isEnterableLine, isSchedule5Province, isSmallSupplier, latestRateYear, leaseholdPeriods, mealsAndEntertainmentAddBack, netCapitalLossApplied, nonCapitalLossApplied, normalizeSchedule88, parseT2LineItemId, partVI1DeductionMultiple, placeOfSupply, pstApplies, ratioOfPermissibleExpenses, recaptureAddBack, reconcileAlbertaNetIncome, renderAt1NetFile, renderAt1Rsi, renderCo17DraftReturn, renderRsiHeader, renderRsiLineItem, renderT2DraftReturn, resetCaTaxRuleExtensions, resolveAlbertaTaxRates, resolveCcaRates, resolveCorpTaxRates, resolveProvinceRates, resolveQuebecTaxRates, resolveRates, runConformance, runConformanceSuite, schedule10Values, schedule12LossDeductions, schedule12Values, schedule13Values, schedule15Values, schedule16Values, schedule17Values, schedule18Values, schedule1Values, schedule20Values, schedule21Values, schedule29Values, schedule2Values, schedule3Values, schedule4970Values, schedule4Values, scheduleTwentyOneLineId, t2Engine, t2LineItemId, terminalLossDeduction, toRsiHeader, toRsiJacketSchedules, toRsiLineItems, toRsiSchedule, validateAt1Transmitter, validateFormDefinition, wireTaxToLedger, xmlEscape };
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