@classytic/ca-tax 0.0.17 → 0.0.18

package/dist/forms.mjs

@@ -1,6 +1,6 @@
 //#region src/t2/at1/forms/at4970.ts
 /** `SSSFFFOOO` — placeholder schedule code; see the module note above. */
-const id$20 = (field, occurrence = 1) => `497${field}${String(occurrence).padStart(3, "0")}`;
+const id$15 = (field, occurrence = 1) => `497${field}${String(occurrence).padStart(3, "0")}`;
 const AT4970 = {
 	id: "AT4970",
 	program: "AT1",
@@ -83,7 +83,7 @@ const AT4970 = {
 		}
 	].map(({ field, ...rest }) => ({
 		...rest,
-		line: id$20(field)
+		line: id$15(field)
 	})).sort((a, b) => a.line.localeCompare(b.line)),
 	provenance: {
 		document: "research/sources/tra-guides/tra-guide-claiming-the-innovation-employment-grant.pdf",
@@ -547,8 +547,8 @@ const AT1_JACKET_CAPTIONS = [
 //#endregion
 //#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$41 = [
+const id$14 = (field, occurrence = 1) => `000${field}${String(occurrence).padStart(3, "0")}`;
+const SECTIONS$36 = [
 	{
 		id: "identification",
 		title: "Identification",
@@ -633,20 +633,19 @@ const COMPUTED = /* @__PURE__ */ new Set([
 	"090"
 ]);
 const NOTES$2 = {
+	"064": "Royalty tax deduction (was AT1 Schedule 5). ALWAYS NIL — the Alberta Royalty Tax Credit programme was eliminated at the end of 2006. Retained because the specification still marks it mandatory; not on the printed form.",
+	"071": "Alberta manufacturing and processing profits deduction (was AT1 Schedule 11). ALWAYS NIL — pre-2001-04-01 only. Retained because the specification still marks it mandatory; not on the printed form.",
+	"074": "Alberta political contributions tax credit (was AT1 Schedule 8). ALWAYS NIL — corporate political contributions have been prohibited in Alberta since 2015-06-15 (Bill 1), so the contribution the credit rewards cannot lawfully be made. Retained because the specification still marks it mandatory; not on the printed form.",
+	"081": "Alberta SR&ED tax CREDIT (was AT1 Schedule 9) — distinct from Schedule 16’s expenditure-pool deduction, which is live. ALWAYS NIL: eliminated for expenditures after 2019-12-31 and replaced by the Innovation Employment Grant at line 129. Retained because the specification still marks it mandatory; not on the printed form.",
 	"062": "Alberta taxable income. Where it differs from federal, Schedule 12 must reconcile the difference item by item.",
 	"065": "The Reg 402 allocation factor from Schedule 2, to six decimal places. A single-jurisdiction corporation files 1.0, not a blank.",
 	"068": "A = (062 − 064) × 065 × rate. The base every deduction below works against.",
 	"080": "Tax payable before credits — the 090 balance starts here.",
 	"087": "Other credits, for a qualifying environmental trust. Mandatory, and part of the 090 formula — it was missing from the payload table while still being subtracted from the balance.",
-	"090": "080 − (081 + 082 + 085 + 086 + 087). SIGNED: negative is an overpayment, and 092 then chooses between refunding it and applying it to next year.",
-	"129": "The Innovation Employment Grant is mandatory to report but is deliberately NOT in the 090 formula — netting it would understate what is owing."
+	"090": "080 − (129 + 082 + 085 + 086 + 115 + 087), the printed form’s own 088 subtotal. SIGNED: negative is an overpayment, and 092 then chooses between refunding it and applying it to next year. The Net File specification still states the pre-2020 formula — see AT1_BALANCE_CREDIT_LINES for why the form governs.",
+	"129": "The Innovation Employment Grant. Netted at 090 via the printed form’s 088 subtotal, which the Net File specification’s own line-090 rule omits — see AT1_BALANCE_CREDIT_LINES."
 };
 const CARRIED_IN$1 = {
-	"064": {
-		form: "AT1SCH5",
-		line: "",
-		note: "Royalty tax deduction"
-	},
 	"065": {
 		form: "AT1SCH2",
 		line: "",
@@ -667,11 +666,6 @@ const CARRIED_IN$1 = {
 		line: "003604001",
 		note: "Maximum Allowable Deduction (MAD) — printed on Schedule 3 itself: \"Enter this amount on AT1 page 2, line 076.\""
 	},
-	"081": {
-		form: "AT1SCH9",
-		line: "",
-		note: "Alberta SR&ED tax credit"
-	},
 	"129": {
 		form: "AT1SCH29",
 		line: "029134001",
@@ -685,7 +679,7 @@ const AT1_JACKET = {
 	title: "Alberta Corporate Income Tax Return — AT1",
 	scheme: "tra-line-item-id",
 	taxYears: { from: 2025 },
-	sections: SECTIONS$41,
+	sections: SECTIONS$36,
 	fields: [{
 		line: "000001001",
 		caption: "Is the corporation associated with one or more Canadian-controlled private corporations?",
@@ -697,7 +691,7 @@ const AT1_JACKET = {
 		const carried = CARRIED_IN$1[c.line];
 		const note = NOTES$2[c.line];
 		return {
-			line: id$19(c.line),
+			line: id$14(c.line),
 			caption: c.caption,
 			kind: kindOf(c),
 			role: COMPUTED.has(c.line) ? "computed" : carried ? "carried-in" : "input",
@@ -723,24 +717,64 @@ const AT1_JACKET = {
 	]
 };
 /** 000080001 — Alberta tax payable, before credits. */
-const AT1_TAX_PAYABLE_LINE = id$19("080");
+const AT1_TAX_PAYABLE_LINE = id$14("080");
 /** 000090001 — the balance, signed. Negative is an overpayment. */
-const AT1_BALANCE_LINE = id$19("090");
+const AT1_BALANCE_LINE = id$14("090");
 /**
-* The five credits the specification nets against 080 to reach 090. The
-* Innovation Employment Grant (129) is NOT among them.
+* The credits netted against 080 to reach 090, per the PRINTED AT1.
+*
+* ── The specification and the form disagree, and the form is right ─────────
+*
+* AT1 page 2 (TRA11722 Rev. 2025-07) prints a subtotal at 088:
+*
+*   088 = 129 + 082 + 085 + 086 + 115 + 087
+*   090 = 080 − 088
+*
+* The Net File specification (AT1-Chapter3 §3.2.3.1, line 090) instead says
+* `000080 - (000081 + 000082 + 00085 + 000086 + 000087)` — which includes 081,
+* the Alberta SR&ED tax credit, and omits BOTH 129 (Innovation Employment
+* Grant) and 115 (Film and Television Tax Credit).
+*
+* Four things say the specification's rule is the stale half:
+*
+*   - 081's credit was eliminated for expenditures after 2019-12-31 and
+*     replaced by the Innovation Employment Grant. It is always nil now.
+*   - The specification itself makes 115 and 129 MANDATORY fields, then omits
+*     both from its own balance formula. A rule that ignores two credits the
+*     same document requires is a documentation lag, not a rule.
+*   - Its rule text carries a typo (`00085` for `000085`).
+*   - Its worked RSI example is a 2009 tax year, carrying lines 083 and 084
+*     that are not on the current form at all.
+*
+* Following the specification overstated the balance by the whole Innovation
+* Employment Grant — the credit AT1 Schedule 29 exists to compute — for every
+* corporation that claimed one. The review layer raises
+* `AT1_BALANCE_FORMULA_CONFLICT` on any return where the two formulas differ,
+* so a preparer sees the disagreement before transmitting rather than
+* discovering it on assessment.
+*
+* 088 itself is NOT in this list and is not filed: it exists only on the
+* printed page. The RSI carries the parts and 090.
 */
 const AT1_BALANCE_CREDIT_LINES = Object.freeze([
-	id$19("081"),
-	id$19("082"),
-	id$19("085"),
-	id$19("086"),
-	id$19("087")
+	id$14("129"),
+	id$14("082"),
+	id$14("085"),
+	id$14("086"),
+	id$14("115"),
+	id$14("087")
+]);
+Object.freeze([
+	id$14("081"),
+	id$14("082"),
+	id$14("085"),
+	id$14("086"),
+	id$14("087")
 ]);
 //#endregion
 //#region src/t2/at1/forms/schedule1.ts
 /** `SSSFFFOOO` — schedule, field, occurrence. */
-const id$18 = (field, occurrence = 1) => `001${field}${String(occurrence).padStart(3, "0")}`;
+const id$13 = (field, occurrence = 1) => `001${field}${String(occurrence).padStart(3, "0")}`;
 const AT1_SCHEDULE_1 = {
 	id: "AT1SCH1",
 	program: "AT1",
@@ -846,7 +880,7 @@ const AT1_SCHEDULE_1 = {
 		}
 	].map(({ field, ...rest }) => ({
 		...rest,
-		line: id$18(field)
+		line: id$13(field)
 	})),
 	provenance: {
 		document: "research/sources/tra-forms/pdf/AT1SCH01-small-business-deduction-TRA11723.pdf",
@@ -863,7 +897,7 @@ const AT1_SCHEDULE_1 = {
 //#endregion
 //#region src/t2/at1/forms/schedule2.ts
 /** `SSSFFFOOO` — schedule, field, occurrence. */
-const id$17 = (field, occurrence = 1) => `002${field}${String(occurrence).padStart(3, "0")}`;
+const id$12 = (field, occurrence = 1) => `002${field}${String(occurrence).padStart(3, "0")}`;
 const AT1_SCHEDULE_2 = {
 	id: "AT1SCH2",
 	program: "AT1",
@@ -931,7 +965,7 @@ const AT1_SCHEDULE_2 = {
 		}
 	].map(({ field, ...rest }) => ({
 		...rest,
-		line: id$17(field)
+		line: id$12(field)
 	})),
 	provenance: {
 		document: "research/sources/tra-forms/pdf/AT1SCH02-income-allocation-factor-TRA11724.pdf",
@@ -947,7 +981,7 @@ const AT1_SCHEDULE_2 = {
 //#endregion
 //#region src/t2/at1/forms/schedule3.ts
 /** `SSSFFFOOO` — schedule, field, occurrence. */
-const id$16 = (field, occurrence = 1) => `003${field}${String(occurrence).padStart(3, "0")}`;
+const id$11 = (field, occurrence = 1) => `003${field}${String(occurrence).padStart(3, "0")}`;
 const AT1_SCHEDULE_3 = {
 	id: "AT1SCH03",
 	program: "AT1",
@@ -1146,7 +1180,7 @@ const AT1_SCHEDULE_3 = {
 		}
 	].map(({ field, ...rest }) => ({
 		...rest,
-		line: id$16(field)
+		line: id$11(field)
 	})).sort((a, b) => a.line.localeCompare(b.line)),
 	provenance: {
 		document: "research/sources/tra-forms/pdf/AT1SCH03-other-tax-deductions-credits-TRA11725.pdf",
@@ -1158,7 +1192,7 @@ const AT1_SCHEDULE_3 = {
 //#endregion
 //#region src/t2/at1/forms/schedule4.ts
 /** `SSSFFFOOO` — schedule, field, occurrence. */
-const id$15 = (field, occurrence = 1) => `004${field}${String(occurrence).padStart(3, "0")}`;
+const id$10 = (field, occurrence = 1) => `004${field}${String(occurrence).padStart(3, "0")}`;
 const AT1_SCHEDULE_4 = {
 	id: "AT1SCH04",
 	program: "AT1",
@@ -1250,7 +1284,7 @@ const AT1_SCHEDULE_4 = {
 		}
 	].map(({ field, ...rest }) => ({
 		...rest,
-		line: id$15(field)
+		line: id$10(field)
 	})),
 	provenance: {
 		document: "research/sources/tra-forms/pdf/AT1SCH04-foreign-investment-income-tax-credit-TRA11728.pdf",
@@ -1260,1033 +1294,186 @@ const AT1_SCHEDULE_4 = {
 	footnotes: ["If the corporation has permanent establishments in Alberta only, enter \"1\" in column C (the Alberta allocation factor).", "If the corporation's deduction from income under Alberta Corporate Tax Act subsection 8(2.2) differs from the deduction under Income Tax Act subsection 20(12) for any country, Alberta Schedule 12 is required — the total of these amounts for each country is included in the amount at Schedule 12, line 040."]
 };
 //#endregion
-//#region src/t2/at1/forms/schedule5.ts
+//#region src/t2/at1/forms/schedule10.ts
 /** `SSSFFFOOO` — schedule, field, occurrence. */
-const id$14 = (field, occurrence = 1) => `005${field}${String(occurrence).padStart(3, "0")}`;
-const AT1_SCHEDULE_5 = {
-	id: "AT1SCH05",
+const id$9 = (field, occurrence = 1) => `010${field}${String(occurrence).padStart(3, "0")}`;
+const AT1_SCHEDULE_10 = {
+	id: "AT1SCH10",
 	program: "AT1",
-	schedule: "005",
-	title: "Alberta Royalty Tax Deduction",
+	schedule: "010",
+	title: "Alberta Loss Carry-Back Application",
 	scheme: "tra-line-item-id",
 	taxYears: { from: 2024 },
 	sections: [
 		{
-			id: "crtd",
-			title: "Calculation of the Royalty Tax Deduction (CRTD)",
-			description: "The corporation's own unsuccessored pool. Line 016 is discretionary — blank claims the maximum the pool and Alberta taxable income both allow."
-		},
-		{
-			id: "transfer",
-			title: "Pool Transfer / Change in Control",
-			description: "026/027 required only when a transfer occurred; 100 is informational, cross-checked against the AT1 jacket's own tax-year-end-change fields."
-		},
-		{
-			id: "sspi",
-			title: "Second Successored Pool Information (SSPI)",
-			description: "One occurrence per vendor/predecessor. 105 and 107 are mutually exclusive per occurrence — supply exactly one. Must not exist unless line 200 is Yes."
+			id: "carryback",
+			title: "Application of current year losses",
+			description: "Amount A — the current-year loss available for carry-back, per column: non-capital, farm, a shared \"other loss\" column selected by the check box(es) at 023/025 (restricted farm and/or listed personal property), and capital at its gross amount."
 		},
 		{
-			id: "fspi",
-			title: "First Successored Pool Information (FSPI)",
-			description: "One occurrence per vendor/predecessor. 125 and 127 are mutually exclusive per occurrence — supply exactly one. Must not exist unless line 200 is Yes."
+			id: "deduct",
+			title: "Deduct loss to be applied under the Alberta Corporate Tax Act to:",
+			description: "One row per preceding taxation year, up to three. The year-end date (003/005/007) is shared across every loss column — one set of three years, not one per loss type."
 		},
 		{
-			id: "total",
-			title: "Successored Total"
+			id: "carry-forward",
+			title: "Balance of current year loss available for carry forward",
+			description: "Amount A minus amount B, per column."
 		}
 	],
 	fields: [
 		{
-			field: "001",
-			caption: "Crown charges under s.20(6)(a)-(e), with reference to s.20(13)",
-			kind: "money",
-			role: "input",
-			section: "crtd",
-			note: "AT1 Schedule 7, line 061. Floored at zero."
-		},
-		{
-			field: "005",
-			caption: "Deduct: Resource allowance claimed under s.20(6)(g)",
-			kind: "money",
-			role: "input",
-			section: "crtd",
-			note: "AT1 Schedule 12, line 024, or federal Schedule 1, line 346."
-		},
-		{
-			field: "007",
-			caption: "Deduct: Reimbursements received under a contract in respect of amounts on line 001, under s.20(6)(f)",
-			kind: "money",
-			role: "input",
-			section: "crtd",
-			note: "Excludes ARTC and other government rebates or credits."
-		},
-		{
-			field: "011",
-			caption: "Attributed Royalty Income carried forward from the preceding year",
-			kind: "money",
-			role: "computed",
-			section: "crtd",
-			note: "= opening unsuccessored pool balance (line 043) + Σ predecessor transfers (line 037)."
-		},
-		{
-			field: "016",
-			caption: "Royalty tax deduction claim amount in respect of the pool for the year",
+			field: "002",
+			caption: "Non-capital Loss: Amt of current yr loss available for carry-back",
 			kind: "money",
-			role: "input",
-			section: "crtd",
-			note: "Discretionary. Blank = claim the maximum the pool and Alberta taxable income both allow."
+			role: "carried-in",
+			section: "carryback",
+			requirement: "conditional",
+			from: {
+				form: "AT1SCH21",
+				line: "021037001",
+				note: "The Alberta non-capital loss of the year. Where Schedule 21 is not filed, TRA takes federal 004110 instead."
+			}
 		},
 		{
-			field: "017",
-			caption: "Pool available, carried forward to next year",
+			field: "012",
+			caption: "Farm Loss: Amt of current yr loss available for carry-back",
 			kind: "money",
-			role: "computed",
-			section: "crtd",
-			note: "= line 013 (unlabeled internal subtotal) − line 016."
+			role: "carried-in",
+			section: "carryback",
+			requirement: "conditional",
+			from: {
+				form: "AT1SCH21",
+				line: "021077001",
+				note: "The Alberta farm loss of the year. Where Schedule 21 is not filed, TRA takes federal 004310 instead."
+			}
 		},
 		{
 			field: "023",
-			caption: "Deduct: Transfers of Attributed Royalty Income to another corporation during the year due to disposal of substantially all Canadian Resource Properties",
-			kind: "money",
-			role: "input",
-			section: "crtd"
-		},
-		{
-			field: "025",
-			caption: "Attributed Royalty Income carried forward to next year",
-			kind: "money",
+			caption: "Other Losses: Restricted farm",
+			kind: "flag",
 			role: "computed",
-			section: "crtd",
-			note: "Floored at zero. Literal spec formula omits line 007 and subtracts the COMBINED royalty tax deduction (line 064), not just line 016 — see module doc."
-		},
-		{
-			field: "026",
-			caption: "Was there a transfer of the resource pools during the year?",
-			kind: "code",
-			role: "input",
-			section: "transfer",
-			requirement: "conditional",
-			note: "1 = disposition of all/substantially all CRP (s.20(8)); 2 = change in control / ceasing s.20(14) exemption; 3 = no transfer."
-		},
-		{
-			field: "027",
-			caption: "Legal name of the corporation who acquired the resource pools",
-			kind: "text",
-			role: "input",
-			section: "transfer",
-			requirement: "conditional",
-			note: "Required when line 026 is 1 or 2; must be absent when 3."
+			section: "carryback",
+			requirement: "mandatory",
+			note: "Printed as one of the two \"Other Losses (check box(es))\" boxes heading the shared column. Always filed once Schedule 10 is filed at all — 1 (Yes) or 2 (No, not applicable), never omitted. NOT mutually exclusive with line 025; both may be checked."
 		},
 		{
-			field: "100",
-			caption: "Was there a change in control that created the immediately preceding taxation year end?",
+			field: "025",
+			caption: "Other Losses: Listed Personal Property",
 			kind: "flag",
-			role: "input",
-			section: "transfer",
-			requirement: "optional"
-		},
-		{
-			field: "101",
-			caption: "Legal name of vendor, predecessor, or the corporation itself on a change in control",
-			kind: "text",
-			role: "input",
-			section: "sspi"
-		},
-		{
-			field: "103",
-			caption: "Date of Event",
-			kind: "date",
-			role: "input",
-			section: "sspi"
-		},
-		{
-			field: "105",
-			caption: "Pool amount available for carry-forward at the end of the preceding year",
-			kind: "money",
-			role: "input",
-			section: "sspi",
-			requirement: "conditional"
-		},
-		{
-			field: "107",
-			caption: "Cost on acquisition of all/substantially all Canadian resource properties, or on a change in control, under s.20(8) or 20(14)",
-			kind: "money",
-			role: "input",
-			section: "sspi",
-			requirement: "conditional"
-		},
-		{
-			field: "109",
-			caption: "Property income under s.20(1)(c)",
-			kind: "money",
-			role: "input",
-			section: "sspi"
-		},
-		{
-			field: "111",
-			caption: "Claim",
-			kind: "money",
 			role: "computed",
-			section: "sspi",
-			note: "= min(pool base, property income). Mandatory arithmetic, not discretionary."
+			section: "carryback",
+			requirement: "mandatory",
+			note: "Printed as one of the two \"Other Losses (check box(es))\" boxes heading the shared column. Always filed once Schedule 10 is filed at all — 1 (Yes) or 2 (No, not applicable), never omitted. NOT mutually exclusive with line 023; both may be checked."
 		},
 		{
-			field: "113",
-			caption: "Carried forward, before transfer",
+			field: "032",
+			caption: "Other Losses: Amt of current yr loss available for carry-back",
 			kind: "money",
-			role: "computed",
-			section: "sspi",
-			note: "= pool base − claim."
+			role: "carried-in",
+			section: "carryback",
+			requirement: "conditional",
+			from: {
+				form: "AT1SCH21",
+				line: "021097001",
+				note: "Restricted farm (021097) and/or listed personal property (021117), per whichever of 023/025 are checked — the SUM of both when both are, not one or the other."
+			}
 		},
 		{
-			field: "115",
-			caption: "Second Successored Pool subtotal",
+			field: "042",
+			caption: "Capital: Gross Amt of current yr loss available for carry-back",
 			kind: "money",
-			role: "computed",
-			section: "sspi",
-			note: "Σ line 113 across all SSPI occurrences."
-		},
-		{
-			field: "121",
-			caption: "Legal name of vendor, predecessor, or the corporation itself on a change in control",
-			kind: "text",
-			role: "input",
-			section: "fspi"
+			role: "carried-in",
+			section: "carryback",
+			requirement: "conditional",
+			from: {
+				form: "AT1SCH21",
+				line: "021057001",
+				note: "Gross, not at the inclusion rate — the column is headed \"Gross Amount Available\". Where Schedule 21 is not filed, TRA takes federal 004210 instead."
+			}
 		},
 		{
-			field: "123",
-			caption: "Date of Event",
+			field: "003",
+			caption: "1st preceding taxation year ending (YYYY MM DD)",
 			kind: "date",
-			role: "input",
-			section: "fspi"
-		},
-		{
-			field: "125",
-			caption: "Pool amount available for carry-forward at the end of the preceding year",
-			kind: "money",
-			role: "input",
-			section: "fspi",
-			requirement: "conditional"
-		},
-		{
-			field: "127",
-			caption: "Cost on acquisition of all/substantially all Canadian resource properties, or on a change in control, under s.20(8) or 20(14)",
-			kind: "money",
-			role: "input",
-			section: "fspi",
-			requirement: "conditional"
-		},
-		{
-			field: "129",
-			caption: "Property income under s.20(1)(c)",
-			kind: "money",
-			role: "input",
-			section: "fspi"
-		},
-		{
-			field: "131",
-			caption: "Claim",
-			kind: "money",
-			role: "computed",
-			section: "fspi",
-			note: "= min(pool base, property income). Mandatory arithmetic, not discretionary."
-		},
-		{
-			field: "133",
-			caption: "Carried forward, before transfer",
-			kind: "money",
-			role: "computed",
-			section: "fspi",
-			note: "= pool base − claim."
-		},
-		{
-			field: "135",
-			caption: "First Successored Pool subtotal",
-			kind: "money",
-			role: "computed",
-			section: "fspi",
-			note: "Σ line 133 across all FSPI occurrences."
+			role: "carried-in",
+			section: "deduct",
+			requirement: "conditional",
+			note: "Must exist if any of 004, 014, 034 or 044 exists.",
+			from: {
+				form: "AT1SCH21",
+				line: "",
+				note: "Shared across every loss-type column — whichever pool has carry-back rows first supplies the three preceding-year dates. Entered as part of that pool's carry-back breakdown on the Schedule 21 continuity editor (or, for non-capital, on federal T2SCH4), not on this schedule."
+			}
 		},
 		{
-			field: "140",
-			caption: "Successored Total",
+			field: "004",
+			caption: "Non-capital Loss: 1st preceding taxation year ending",
 			kind: "money",
-			role: "computed",
-			section: "total",
-			note: "= Σ SSPI claims (111) + Σ FSPI claims (131). Feeds AT1 core line 064 alongside line 016."
-		}
-	].map(({ field, ...rest }) => ({
-		...rest,
-		line: id$14(field)
-	})),
-	provenance: {
-		document: "research/sources/tra-spec/AT1-Chapter3-2025.2-full.txt",
-		retrieved: "2026-08-31",
-		revision: "AT1 Chapter 3, 2025.2 — no fillable PDF exists for this schedule; 031-043 not individually filed, see module doc"
-	}
-};
-//#endregion
-//#region src/t2/at1/forms/schedule6.ts
-/** `SSSFFFOOO` — schedule, field, occurrence. */
-const id$13 = (field, occurrence = 1) => `006${field}${String(occurrence).padStart(3, "0")}`;
-const AT1_SCHEDULE_6 = {
-	id: "AT1SCH06",
-	program: "AT1",
-	schedule: "006",
-	title: "Alberta Royalty Tax Credit",
-	scheme: "tra-line-item-id",
-	taxYears: { from: 2024 },
-	sections: [
-		{
-			id: "core",
-			title: "Alberta Royalty Tax Credit",
-			description: "No credit dollar amount is computed here — the ARTC is administered as an instalment program (AT1 jacket line 000082). This schedule establishes the royalty amount, shelter and rate TRA uses for that determination."
-		},
-		{
-			id: "acrs",
-			title: "Aggregate of the Crown Royalty Shelter (ACRS)",
-			description: "Complete only when associated (line 002 = Yes)."
-		},
-		{
-			id: "aacrs",
-			title: "Allocation of the Aggregate of the Crown Royalty Shelter (AACRS)",
-			description: "Complete only when associated. Put the corporation filing this return FIRST — its own allocation becomes line 006 directly."
-		}
-	],
-	fields: [
-		{
-			field: "002",
-			caption: "Is the corporation associated with one or more corporations that have incurred Alberta Crown Royalty in the year?",
-			kind: "flag",
-			role: "input",
-			section: "core",
-			requirement: "mandatory",
-			note: "Default 2 (No)."
+			role: "carried-in",
+			section: "deduct",
+			requirement: "conditional",
+			note: "May exist only if 002 exists, and must not exceed it.",
+			from: {
+				form: "T2SCH4",
+				line: "901",
+				note: "Non-capital loss carry-back, 1st preceding year."
+			}
 		},
 		{
-			field: "004",
-			caption: "Alberta Crown Royalty incurred in the taxation year",
+			field: "014",
+			caption: "Farm Loss: 1st preceding taxation year ending",
 			kind: "money",
-			role: "input",
-			section: "core",
-			requirement: "mandatory",
-			note: "= Schedule 7, line 003 + Σ line 077 − Σ line 087 + Σ line 089."
+			role: "carried-in",
+			section: "deduct",
+			requirement: "conditional",
+			note: "May exist only if 012 exists, and must not exceed it.",
+			from: {
+				form: "AT1SCH21",
+				line: "021085001",
+				note: "Entered as a per-year row on the Schedule 21 continuity editor's farm carry-back breakdown; this schedule shows the result, it is not entered here."
+			}
 		},
 		{
-			field: "006",
-			caption: "Crown Royalty Shelter",
+			field: "034",
+			caption: "Other Losses: 1st preceding taxation year ending",
 			kind: "money",
-			role: "computed",
-			section: "core",
-			note: "Not associated: $2,000,000 × (days in own tax year, max 365) / 365. Associated: this filer's own AACRS allocation (line 034, first occurrence)."
+			role: "carried-in",
+			section: "deduct",
+			requirement: "conditional",
+			note: "May exist only if 032 exists, and must not exceed it.",
+			from: {
+				form: "AT1SCH21",
+				line: "",
+				note: "Entered as a per-year row on the Schedule 21 continuity editor's restricted-farm (021105) and/or listed-personal-property (021123) carry-back breakdown, per whichever box(es) 023/025 have checked; this schedule shows the combined result, it is not entered here."
+			}
 		},
 		{
-			field: "008",
-			caption: "Weighted Average Rate",
+			field: "043",
+			caption: "Inclusion Rate",
 			kind: "rate",
-			role: "computed",
-			section: "core",
-			note: "Day-weighted average of the published RTC quarterly rate across every calendar quarter the taxation year spans, to 4 decimal places."
-		},
-		{
-			field: "022",
-			caption: "Corporate Account Number of the associated corporation with the longest taxation year",
-			kind: "code",
-			role: "input",
-			section: "acrs"
-		},
-		{
-			field: "024",
-			caption: "Taxation Year Beginning",
-			kind: "date",
-			role: "input",
-			section: "acrs"
-		},
-		{
-			field: "026",
-			caption: "Taxation Year Ending",
-			kind: "date",
-			role: "input",
-			section: "acrs"
-		},
-		{
-			field: "028",
-			caption: "Number of days in the longest year",
-			kind: "text",
 			role: "input",
-			section: "acrs",
-			note: "Max 365. Spec Type N — not money; matches the same field's kind on schedule29.ts."
+			section: "deduct",
+			requirement: "conditional",
+			note: "The rate of the year applied TO, not of the loss year — off AT1 Schedule 18 for that year where it was filed, otherwise federal Schedule 6 amount \"m\". Transmitted as a decimal to exactly six digits (2/3 = .666667, 1/2 = .500000). May exist only if 042 exists."
 		},
 		{
-			field: "030",
-			caption: "Name of Corporation",
-			kind: "text",
-			role: "input",
-			section: "aacrs",
-			note: "One occurrence per associated corporation sharing the pool."
-		},
-		{
-			field: "032",
-			caption: "Alberta Corporate Account Number",
-			kind: "code",
-			role: "input",
-			section: "aacrs",
-			requirement: "optional"
-		},
-		{
-			field: "034",
-			caption: "Allocated Amount",
-			kind: "money",
-			role: "input",
-			section: "aacrs",
-			note: "Capped at $2,000,000 × (line 028 / 365), aggregate across all occurrences."
-		}
-	].map(({ field, ...rest }) => ({
-		...rest,
-		line: id$13(field)
-	})),
-	provenance: {
-		document: "research/sources/tra-spec/AT1-Chapter3-2025.2-full.txt",
-		retrieved: "2026-08-31",
-		revision: "AT1 Chapter 3, 2025.2 — no fillable PDF exists for this schedule"
-	}
-};
-//#endregion
-//#region src/t2/at1/forms/schedule7.ts
-/** `SSSFFFOOO` — schedule, field, occurrence. */
-const id$12 = (field, occurrence = 1) => `007${field}${String(occurrence).padStart(3, "0")}`;
-const AT1_SCHEDULE_7 = {
-	id: "AT1SCH07",
-	program: "AT1",
-	schedule: "007",
-	title: "Alberta Royalty Tax Credit/Deduction Supplemental Information",
-	scheme: "tra-line-item-id",
-	taxYears: { from: 2024 },
-	sections: [
-		{
-			id: "cpi",
-			title: "Crown Payment Information",
-			description: "Transcribed directly from the income statement (federal form 125) and balance sheet (federal form 100)."
-		},
-		{
-			id: "piti",
-			title: "Partnership Income Tax Information",
-			description: "One occurrence per partnership the corporation is a member of."
-		},
-		{
-			id: "acra",
-			title: "Adjustments to ACR Reported in the Current Year but Relating to Prior Taxation Years",
-			description: "One occurrence per correction relating to a prior production year but reported this year."
-		},
-		{
-			id: "totals",
-			title: "Totals",
-			description: "Both computed — neither has a preparer-entered box. 061 has no defining row anywhere in this schedule's own MAPPINGS block; its formula is transcribed from Schedule 5's own field 005001 definition."
-		}
-	],
-	fields: [
-		{
-			field: "003",
-			caption: "Alberta crown royalty eligible for Royalty Tax Credit",
-			kind: "money",
-			role: "input",
-			section: "cpi"
-		},
-		{
-			field: "005",
-			caption: "Other royalties paid to Alberta not eligible for Royalty Tax Credit",
-			kind: "money",
-			role: "input",
-			section: "cpi"
-		},
-		{
-			field: "007",
-			caption: "Crown royalty paid to other provincial or federal jurisdictions",
-			kind: "money",
-			role: "input",
-			section: "cpi"
-		},
-		{
-			field: "009",
-			caption: "Non-deductible crown lease rentals",
-			kind: "money",
-			role: "input",
-			section: "cpi"
-		},
-		{
-			field: "011",
-			caption: "Mineral taxes",
-			kind: "money",
-			role: "input",
-			section: "cpi"
-		},
-		{
-			field: "013",
-			caption: "Saskatchewan resources surcharge (non-deductible portion only)",
-			kind: "money",
-			role: "input",
-			section: "cpi"
-		},
-		{
-			field: "014",
-			caption: "Other non-deductible crown charges — type",
-			kind: "text",
-			role: "input",
-			section: "cpi",
-			requirement: "optional"
-		},
-		{
-			field: "015",
-			caption: "Other non-deductible crown charges — type",
-			kind: "text",
-			role: "input",
-			section: "cpi",
-			requirement: "optional"
-		},
-		{
-			field: "016",
-			caption: "Other non-deductible crown charges — type",
-			kind: "text",
-			role: "input",
-			section: "cpi",
-			requirement: "optional"
-		},
-		{
-			field: "017",
-			caption: "Other non-deductible crown charges — amount",
-			kind: "money",
-			role: "input",
-			section: "cpi",
-			note: "Blank/zero when no type is named at 014-016."
-		},
-		{
-			field: "025",
-			caption: "Crown lease rentals capitalized during the year on non-producing properties (non-deductible portion)",
-			kind: "money",
-			role: "input",
-			section: "cpi"
-		},
-		{
-			field: "027",
-			caption: "Other balance sheet eligible deduction — name",
-			kind: "text",
-			role: "input",
-			section: "cpi",
-			requirement: "optional"
-		},
-		{
-			field: "029",
-			caption: "Other balance sheet eligible deduction — amount",
-			kind: "money",
-			role: "input",
-			section: "cpi",
-			note: "Blank/zero when no name is given at 027."
-		},
-		{
-			field: "071",
-			caption: "Partnership name",
-			kind: "text",
-			role: "input",
-			section: "piti",
-			requirement: "mandatory"
-		},
-		{
-			field: "073",
-			caption: "Corporation's percentage interest in partnership",
-			kind: "rate",
-			role: "input",
-			section: "piti",
-			note: "Decimal to 4 places, e.g. .7500 for 75% — not a whole percentage."
-		},
-		{
-			field: "075",
-			caption: "Partnership fiscal period end",
-			kind: "date",
-			role: "input",
-			section: "piti"
-		},
-		{
-			field: "077",
-			caption: "Corporation's share of Alberta Crown Royalties eligible for Royalty Tax Credit",
-			kind: "money",
-			role: "input",
-			section: "piti"
-		},
-		{
-			field: "079",
-			caption: "Corporation's share of other royalties paid to Alberta not eligible for Royalty Tax Credit",
-			kind: "money",
-			role: "input",
-			section: "piti"
-		},
-		{
-			field: "081",
-			caption: "Corporation's share of other Crown charges eligible for Royalty Tax Deduction",
-			kind: "money",
-			role: "input",
-			section: "piti",
-			note: "Feeds AT1 Schedule 5, not this schedule's own arithmetic."
-		},
-		{
-			field: "083",
-			caption: "Prior production period the adjustment relates to",
-			kind: "date",
-			role: "input",
-			section: "acra",
-			requirement: "mandatory"
-		},
-		{
-			field: "085",
-			caption: "Source of Adjustment",
-			kind: "code",
-			role: "input",
-			section: "acra",
-			note: "1 = Department of Resource Development (formerly Energy), 2 = Operator."
-		},
-		{
-			field: "087",
-			caption: "Amount of increase to eligible crown royalties for that prior year",
-			kind: "money",
-			role: "input",
-			section: "acra"
-		},
-		{
-			field: "089",
-			caption: "Amount of decrease to eligible crown royalties for that prior year",
-			kind: "money",
-			role: "input",
-			section: "acra"
-		},
-		{
-			field: "091",
-			caption: "Adjustment to the amount not eligible for the Royalty Tax Credit for that prior year",
-			kind: "money",
-			role: "input",
-			section: "acra"
-		},
-		{
-			field: "051",
-			caption: "Total Adjustments to current year Alberta Crown Royalty due to adjustments from Prior Production Years",
-			kind: "money",
-			role: "computed",
-			section: "totals",
-			note: "= Σ (087 − 089 + 091)."
-		},
-		{
-			field: "061",
-			caption: "Crown charges net of reimbursements",
-			kind: "money",
-			role: "computed",
-			section: "totals",
-			note: "No defining row in this schedule's own MAPPINGS block — formula transcribed from Schedule 5's field 005001. Signed; Schedule 5 applies its own floor at zero."
-		}
-	].map(({ field, ...rest }) => ({
-		...rest,
-		line: id$12(field)
-	})),
-	provenance: {
-		document: "research/sources/tra-spec/AT1-Chapter3-2025.2-full.txt",
-		retrieved: "2026-08-31",
-		revision: "AT1 Chapter 3, 2025.2 — no fillable PDF exists for this schedule"
-	}
-};
-//#endregion
-//#region src/t2/at1/forms/schedule8.ts
-/** `SSSFFFOOO` — schedule, field, occurrence. */
-const id$11 = (field, occurrence = 1) => `008${field}${String(occurrence).padStart(3, "0")}`;
-const AT1_SCHEDULE_8 = {
-	id: "AT1SCH08",
-	program: "AT1",
-	schedule: "008",
-	title: "Alberta Political Contributions Tax Credit",
-	scheme: "tra-line-item-id",
-	taxYears: { from: 2024 },
-	sections: [{
-		id: "contributions",
-		title: "Political Contribution Details",
-		description: "One occurrence per receipted contribution to a party, constituency association or candidate registered in Alberta."
-	}, {
-		id: "partnership",
-		title: "Alberta Political Contributions Through a Partnership",
-		description: "Sourced from federal T5013 — not derivable from anything else on this schedule."
-	}],
-	fields: [
-		{
-			field: "002",
-			caption: "Name of Party, Constituency Association or Candidate",
-			kind: "text",
-			role: "input",
-			section: "contributions",
-			requirement: "mandatory"
-		},
-		{
-			field: "004",
-			caption: "Official Receipt Number",
-			kind: "code",
-			role: "input",
-			section: "contributions",
-			requirement: "mandatory"
-		},
-		{
-			field: "006",
-			caption: "Date of Donation",
-			kind: "date",
-			role: "input",
-			section: "contributions",
-			requirement: "mandatory",
-			note: "The spec requires one for every receipted contribution — never left blank."
-		},
-		{
-			field: "008",
-			caption: "Donation Amount",
-			kind: "money",
-			role: "input",
-			section: "contributions",
-			requirement: "mandatory"
-		},
-		{
-			field: "012",
-			caption: "Alberta political contributions from a partnership made in 2003 or earlier",
-			kind: "money",
-			role: "input",
-			section: "partnership",
-			requirement: "optional",
-			note: "Federal T5013 box 37."
-		},
-		{
-			field: "013",
-			caption: "Alberta political contributions from a partnership made in 2004 or later",
-			kind: "money",
-			role: "input",
-			section: "partnership",
-			requirement: "optional",
-			note: "Federal T5013."
-		}
-	].map(({ field, ...rest }) => ({
-		...rest,
-		line: id$11(field)
-	})),
-	provenance: {
-		document: "research/sources/tra-spec/AT1-Chapter3-2025.2-full.txt",
-		retrieved: "2026-08-31",
-		revision: "AT1 Chapter 3, 2025.2 — no fillable PDF exists for this schedule"
-	}
-};
-//#endregion
-//#region src/t2/at1/forms/schedule9.ts
-/** `SSSFFFOOO` — schedule, field, occurrence. */
-const id$10 = (field, occurrence = 1) => `009${field}${String(occurrence).padStart(3, "0")}`;
-const AT1_SCHEDULE_9 = {
-	id: "AT1SCH09",
-	program: "AT1",
-	schedule: "009",
-	title: "Alberta Scientific Research & Experimental Development Tax Credit",
-	scheme: "tra-line-item-id",
-	taxYears: { from: 2024 },
-	sections: [
-		{
-			id: "expenditures",
-			title: "Eligible Expenditures",
-			description: "The credit is wound down — no expenditures carried out in Alberta on or after 2020-01-01 are eligible."
-		},
-		{
-			id: "limit",
-			title: "Expenditure Limit and Credit"
-		},
-		{
-			id: "group",
-			title: "Allocation of the Maximum Expenditure Limit",
-			description: "Required whenever line 100 is Yes. Each occurrence, and the group total, capped at $4,000,000 × (line 206 / 365)."
-		}
-	],
-	fields: [
-		{
-			field: "003",
-			caption: "Federal amount of total qualified SR&ED expenditures",
-			kind: "money",
-			role: "input",
-			section: "expenditures",
-			requirement: "mandatory",
-			note: "Must equal fed T661 line 559."
-		},
-		{
-			field: "005",
-			caption: "Portion of line 559 incurred in Alberta",
-			kind: "money",
-			role: "input",
-			section: "expenditures",
-			note: "Must not exceed line 003. Excludes spending on or after 2020-01-01."
-		},
-		{
-			field: "007",
-			caption: "Deduct: federal prescribed proxy amount included in the Alberta portion",
-			kind: "money",
-			role: "input",
-			section: "expenditures"
-		},
-		{
-			field: "009",
-			caption: "Add: Alberta proxy amount",
-			kind: "money",
-			role: "input",
-			section: "expenditures"
-		},
-		{
-			field: "011",
-			caption: "Add: Alberta SR&ED credit that reduced the federal expense in the taxation year",
-			kind: "money",
-			role: "input",
-			section: "expenditures",
-			note: "Calculation deferred by the spec to the Guide to Claiming the Alberta SR&ED Tax Credit."
-		},
-		{
-			field: "015",
-			caption: "Federal Investment Tax Credit received in the immediately preceding taxation year",
-			kind: "money",
-			role: "input",
-			section: "expenditures",
-			note: "Fed T661 line 435."
-		},
-		{
-			field: "017",
-			caption: "Total Alberta-eligible expenditures for years in which incurred",
-			kind: "money",
-			role: "input",
-			section: "expenditures"
-		},
-		{
-			field: "019",
-			caption: "Total federal expenditures for those same years",
-			kind: "money",
-			role: "input",
-			section: "expenditures",
-			note: "Fed T661 line 570."
-		},
-		{
-			field: "023",
-			caption: "Deduct: Alberta portion of the prior-year federal ITC",
-			kind: "money",
-			role: "computed",
-			section: "expenditures",
-			note: "= 015 × 017 / 019."
-		},
-		{
-			field: "025",
-			caption: "Add: Alberta portion of any repayment of assistance and contract payments",
-			kind: "money",
-			role: "input",
-			section: "expenditures"
-		},
-		{
-			field: "031",
-			caption: "Eligible expenditures for Alberta purposes",
-			kind: "money",
-			role: "computed",
-			section: "expenditures",
-			note: "No confirmed formula/caption of its own in the spec — filed alongside 106, same figure. Derived as 005 − 007 + 009 + 011 − 023 + 025 unless overridden."
-		},
-		{
-			field: "040",
-			caption: "Primary field of science or technology",
-			kind: "code",
-			role: "input",
-			section: "limit",
-			requirement: "mandatory",
-			note: "1-4."
-		},
-		{
-			field: "100",
-			caption: "Is the corporation associated with one or more corporations for SR&ED purposes?",
-			kind: "flag",
-			role: "input",
-			section: "limit",
-			requirement: "mandatory"
-		},
-		{
-			field: "102",
-			caption: "Allocated amount from line 240 on page 3",
-			kind: "money",
-			role: "computed",
-			section: "limit",
-			requirement: "conditional",
-			note: "Filed only when line 100 = Yes."
-		},
-		{
-			field: "104",
-			caption: "Maximum Expenditure Limit",
-			kind: "money",
-			role: "computed",
-			section: "limit",
-			requirement: "conditional",
-			note: "Filed only when line 100 = No. = $4,000,000 × (days in tax year / 365)."
-		},
-		{
-			field: "106",
-			caption: "Eligible expenditures for Alberta purposes",
-			kind: "money",
-			role: "computed",
-			section: "limit",
-			note: "Must equal line 031."
-		},
-		{
-			field: "108",
-			caption: "Maximum Expenditure Limit for the year",
-			kind: "money",
-			role: "computed",
-			section: "limit",
-			note: "= line 102 or 104, whichever applies."
-		},
-		{
-			field: "112",
-			caption: "Recapture on disposal (or deemed disposal) of Alberta SR&ED property",
-			kind: "money",
-			role: "input",
-			section: "limit",
-			requirement: "optional"
-		},
-		{
-			field: "116",
-			caption: "Less: Alberta portion of prior year federal investment tax credit",
-			kind: "money",
-			role: "input",
-			section: "limit",
-			requirement: "optional",
-			note: "Schedule 9 Supplemental line 428 — only when the taxation year end is on or before 2012-03-31."
-		},
-		{
-			field: "120",
-			caption: "Net Alberta SR&ED Tax Credit (Repayment)",
-			kind: "money",
-			role: "computed",
-			section: "limit",
-			note: "= (lesser of 031 and 108 × 10%) − 112 − 116. Signed — may be negative. To AT1 page 2 line 081."
-		},
-		{
-			field: "200",
-			caption: "Alberta CAN of the associated corporation with the longest taxation year",
-			kind: "code",
-			role: "input",
-			section: "group",
-			requirement: "conditional"
-		},
-		{
-			field: "202",
-			caption: "Taxation Year Beginning",
-			kind: "date",
-			role: "input",
-			section: "group",
-			requirement: "conditional"
-		},
-		{
-			field: "204",
-			caption: "Taxation Year Ending",
-			kind: "date",
-			role: "input",
-			section: "group",
-			requirement: "conditional"
-		},
-		{
-			field: "206",
-			caption: "Number of days in the longest year",
-			kind: "text",
-			role: "input",
-			section: "group",
-			requirement: "conditional",
-			note: "Max 365 (366 across a February 29). Spec Type N — not money; matches the same field's kind on schedule29.ts."
-		},
-		{
-			field: "220",
-			caption: "Name of Corporation",
-			kind: "text",
-			role: "input",
-			section: "group",
-			note: "One occurrence per associated corporation, claimant first."
-		},
-		{
-			field: "230",
-			caption: "Alberta Corporate Account Number",
-			kind: "code",
-			role: "input",
-			section: "group",
-			requirement: "optional"
-		},
-		{
-			field: "240",
-			caption: "Allocated Amount",
-			kind: "money",
-			role: "input",
-			section: "group",
-			note: "Capped at $4,000,000 × (line 206 / 365), aggregate across all occurrences."
-		}
-	].map(({ field, ...rest }) => ({
-		...rest,
-		line: id$10(field)
-	})),
-	provenance: {
-		document: "research/sources/tra-spec/AT1-Chapter3-2025.2-full.txt",
-		retrieved: "2026-08-31",
-		revision: "AT1 Chapter 3, 2025.2 — no fillable PDF exists for this schedule; wound down, no post-2019 expenditures eligible"
-	}
-};
-//#endregion
-//#region src/t2/at1/forms/schedule10.ts
-/** `SSSFFFOOO` — schedule, field, occurrence. */
-const id$9 = (field, occurrence = 1) => `010${field}${String(occurrence).padStart(3, "0")}`;
-const AT1_SCHEDULE_10 = {
-	id: "AT1SCH10",
-	program: "AT1",
-	schedule: "010",
-	title: "Alberta Loss Carry-Back Application",
-	scheme: "tra-line-item-id",
-	taxYears: { from: 2024 },
-	sections: [{
-		id: "carryback",
-		title: "Application of current year losses",
-		description: "Non-capital, farm, one checkbox-selected \"other loss\" column (restricted farm or listed personal property), and capital."
-	}],
-	fields: [
-		{
-			field: "002",
-			caption: "Amount of current year non-capital loss available for carry-back",
-			kind: "money",
-			role: "computed",
-			section: "carryback",
-			requirement: "mandatory"
-		},
-		{
-			field: "003",
-			caption: "1st preceding taxation year ending",
-			kind: "date",
-			role: "carried-in",
-			section: "carryback",
-			requirement: "conditional",
-			from: {
-				form: "AT1SCH21",
-				line: "",
-				note: "Shared across every loss-type column — whichever pool has carry-back rows first supplies the three preceding-year dates. Entered as part of that pool's carry-back breakdown on the Schedule 21 continuity editor (or, for non-capital, on federal T2SCH4), not on this schedule."
-			}
-		},
-		{
-			field: "004",
-			caption: "Non-capital loss carried back — 1st preceding taxation year",
-			kind: "money",
-			role: "carried-in",
-			section: "carryback",
+			field: "044",
+			caption: "Capital: Gross amount applied to 1st preceding taxation year ending",
+			kind: "money",
+			role: "input",
+			section: "deduct",
 			requirement: "conditional",
-			from: {
-				form: "T2SCH4",
-				line: "901",
-				note: "Non-capital loss carry-back, 1st preceding year."
-			}
+			note: "GROSS, not at the inclusion rate — TRA multiplies it by 043 itself to reach the printed \"Amount of Loss Applied\", which has no line code of its own. May exist only if 042 and 043 exist, and must not exceed 042."
 		},
 		{
 			field: "005",
-			caption: "2nd preceding taxation year ending",
+			caption: "2nd preceding taxation year ending (YYYY MM DD)",
 			kind: "date",
 			role: "carried-in",
-			section: "carryback",
+			section: "deduct",
 			requirement: "conditional",
+			note: "Must exist if any of 006, 016, 036 or 046 exists.",
 			from: {
 				form: "AT1SCH21",
 				line: "",
@@ -2295,11 +1482,12 @@ const AT1_SCHEDULE_10 = {
 		},
 		{
 			field: "006",
-			caption: "Non-capital loss carried back — 2nd preceding taxation year",
+			caption: "Non-capital Loss: 2nd preceding taxation year ending",
 			kind: "money",
 			role: "carried-in",
-			section: "carryback",
+			section: "deduct",
 			requirement: "conditional",
+			note: "May exist only if 002 exists, and must not exceed it.",
 			from: {
 				form: "T2SCH4",
 				line: "902",
@@ -2307,81 +1495,87 @@ const AT1_SCHEDULE_10 = {
 			}
 		},
 		{
-			field: "007",
-			caption: "3rd preceding taxation year ending",
-			kind: "date",
+			field: "016",
+			caption: "Farm Loss: 2nd preceding taxation year ending",
+			kind: "money",
 			role: "carried-in",
-			section: "carryback",
+			section: "deduct",
 			requirement: "conditional",
+			note: "May exist only if 012 exists, and must not exceed it.",
 			from: {
 				form: "AT1SCH21",
-				line: "",
-				note: "Shared across every loss-type column — whichever pool has carry-back rows first supplies the three preceding-year dates. Entered as part of that pool's carry-back breakdown on the Schedule 21 continuity editor (or, for non-capital, on federal T2SCH4), not on this schedule."
+				line: "021085001",
+				note: "Entered as a per-year row on the Schedule 21 continuity editor's farm carry-back breakdown; this schedule shows the result, it is not entered here."
 			}
 		},
 		{
-			field: "008",
-			caption: "Non-capital loss carried back — 3rd preceding taxation year",
+			field: "036",
+			caption: "Other Losses: 2nd preceding taxation year ending",
 			kind: "money",
 			role: "carried-in",
-			section: "carryback",
+			section: "deduct",
 			requirement: "conditional",
+			note: "May exist only if 032 exists, and must not exceed it.",
 			from: {
-				form: "T2SCH4",
-				line: "903",
-				note: "Non-capital loss carry-back, 3rd preceding year."
+				form: "AT1SCH21",
+				line: "",
+				note: "Entered as a per-year row on the Schedule 21 continuity editor's restricted-farm (021105) and/or listed-personal-property (021123) carry-back breakdown, per whichever box(es) 023/025 have checked; this schedule shows the combined result, it is not entered here."
 			}
 		},
 		{
-			field: "010",
-			caption: "Balance of current year non-capital loss available for carry forward",
-			kind: "money",
-			role: "computed",
-			section: "carryback",
-			requirement: "mandatory",
-			note: "Line 002 minus the total carried back."
+			field: "045",
+			caption: "Inclusion Rate",
+			kind: "rate",
+			role: "input",
+			section: "deduct",
+			requirement: "conditional",
+			note: "The rate of the year applied TO, not of the loss year — off AT1 Schedule 18 for that year where it was filed, otherwise federal Schedule 6 amount \"m\". Transmitted as a decimal to exactly six digits (2/3 = .666667, 1/2 = .500000). May exist only if 042 exists."
 		},
 		{
-			field: "012",
-			caption: "Amount of current year farm loss available for carry-back",
+			field: "046",
+			caption: "Capital: Gross amount applied to 2nd preceding taxation year ending",
 			kind: "money",
-			role: "computed",
-			section: "carryback",
-			requirement: "mandatory"
+			role: "input",
+			section: "deduct",
+			requirement: "conditional",
+			note: "GROSS, not at the inclusion rate — TRA multiplies it by 045 itself to reach the printed \"Amount of Loss Applied\", which has no line code of its own. May exist only if 042 and 045 exist, and must not exceed 042."
 		},
 		{
-			field: "014",
-			caption: "Farm loss carried back — 1st preceding taxation year",
-			kind: "money",
+			field: "007",
+			caption: "3rd preceding taxation year ending (YYYY MM DD)",
+			kind: "date",
 			role: "carried-in",
-			section: "carryback",
+			section: "deduct",
 			requirement: "conditional",
+			note: "Must exist if any of 008, 018, 038 or 048 exists.",
 			from: {
 				form: "AT1SCH21",
-				line: "021085001",
-				note: "Entered as a per-year row on the Schedule 21 continuity editor's farm carry-back breakdown; this schedule shows the result, it is not entered here."
+				line: "",
+				note: "Shared across every loss-type column — whichever pool has carry-back rows first supplies the three preceding-year dates. Entered as part of that pool's carry-back breakdown on the Schedule 21 continuity editor (or, for non-capital, on federal T2SCH4), not on this schedule."
 			}
 		},
 		{
-			field: "016",
-			caption: "Farm loss carried back — 2nd preceding taxation year",
+			field: "008",
+			caption: "Non-capital Loss: 3rd preceding taxation year ending",
 			kind: "money",
 			role: "carried-in",
-			section: "carryback",
+			section: "deduct",
 			requirement: "conditional",
+			note: "May exist only if 002 exists, and must not exceed it.",
 			from: {
-				form: "AT1SCH21",
-				line: "021085001",
-				note: "Entered as a per-year row on the Schedule 21 continuity editor's farm carry-back breakdown; this schedule shows the result, it is not entered here."
+				form: "T2SCH4",
+				line: "903",
+				note: "Non-capital loss carry-back, 3rd preceding year."
 			}
 		},
 		{
 			field: "018",
-			caption: "Farm loss carried back — 3rd preceding taxation year",
+			caption: "Farm Loss: 3rd preceding taxation year ending",
 			kind: "money",
 			role: "carried-in",
-			section: "carryback",
+			section: "deduct",
 			requirement: "conditional",
+			note: "May exist only if 012 exists, and must not exceed it.",
 			from: {
 				form: "AT1SCH21",
 				line: "021085001",
@@ -2389,48 +1583,13 @@ const AT1_SCHEDULE_10 = {
 			}
 		},
 		{
-			field: "020",
-			caption: "Balance of current year farm loss available for carry forward",
-			kind: "money",
-			role: "computed",
-			section: "carryback",
-			requirement: "mandatory",
-			note: "Line 012 minus the total carried back."
-		},
-		{
-			field: "023",
-			caption: "Other Losses: Restricted Farm (check box)",
-			kind: "flag",
-			role: "computed",
-			section: "carryback",
-			requirement: "mandatory",
-			note: "Always filed once Schedule 10 is filed at all — 1 (Yes) or 2 (No). NOT mutually exclusive with line 025; both may be checked."
-		},
-		{
-			field: "025",
-			caption: "Other Losses: Listed Personal Property (check box)",
-			kind: "flag",
-			role: "computed",
-			section: "carryback",
-			requirement: "mandatory",
-			note: "Always filed once Schedule 10 is filed at all — 1 (Yes) or 2 (No). NOT mutually exclusive with line 023; both may be checked."
-		},
-		{
-			field: "032",
-			caption: "Amount of current year \"other\" loss available for carry-back",
-			kind: "money",
-			role: "computed",
-			section: "carryback",
-			requirement: "conditional",
-			note: "Restricted farm and/or listed personal property, per 023/025 — the SUM of both when both are checked, not one or the other."
-		},
-		{
-			field: "034",
-			caption: "\"Other\" loss carried back — 1st preceding taxation year",
+			field: "038",
+			caption: "Other Losses: 3rd preceding taxation year ending",
 			kind: "money",
 			role: "carried-in",
-			section: "carryback",
+			section: "deduct",
 			requirement: "conditional",
+			note: "May exist only if 032 exists, and must not exceed it.",
 			from: {
 				form: "AT1SCH21",
 				line: "",
@@ -2438,74 +1597,58 @@ const AT1_SCHEDULE_10 = {
 			}
 		},
 		{
-			field: "036",
-			caption: "\"Other\" loss carried back — 2nd preceding taxation year",
-			kind: "money",
-			role: "carried-in",
-			section: "carryback",
+			field: "047",
+			caption: "Inclusion Rate",
+			kind: "rate",
+			role: "input",
+			section: "deduct",
 			requirement: "conditional",
-			from: {
-				form: "AT1SCH21",
-				line: "",
-				note: "Entered as a per-year row on the Schedule 21 continuity editor's restricted-farm (021105) and/or listed-personal-property (021123) carry-back breakdown, per whichever box(es) 023/025 have checked; this schedule shows the combined result, it is not entered here."
-			}
+			note: "The rate of the year applied TO, not of the loss year — off AT1 Schedule 18 for that year where it was filed, otherwise federal Schedule 6 amount \"m\". Transmitted as a decimal to exactly six digits (2/3 = .666667, 1/2 = .500000). May exist only if 042 exists."
 		},
 		{
-			field: "038",
-			caption: "\"Other\" loss carried back — 3rd preceding taxation year",
+			field: "048",
+			caption: "Capital: Gross amount applied to 3rd preceding taxation year ending",
 			kind: "money",
-			role: "carried-in",
-			section: "carryback",
+			role: "input",
+			section: "deduct",
 			requirement: "conditional",
-			from: {
-				form: "AT1SCH21",
-				line: "",
-				note: "Entered as a per-year row on the Schedule 21 continuity editor's restricted-farm (021105) and/or listed-personal-property (021123) carry-back breakdown, per whichever box(es) 023/025 have checked; this schedule shows the combined result, it is not entered here."
-			}
-		},
-		{
-			field: "040",
-			caption: "Balance of current year \"other\" loss available for carry forward",
-			kind: "money",
-			role: "computed",
-			section: "carryback",
-			requirement: "mandatory",
-			note: "Line 032 minus the total carried back."
+			note: "GROSS, not at the inclusion rate — TRA multiplies it by 047 itself to reach the printed \"Amount of Loss Applied\", which has no line code of its own. May exist only if 042 and 047 exist, and must not exceed 042."
 		},
 		{
-			field: "042",
-			caption: "Gross amount of current year capital loss available for carry-back",
+			field: "010",
+			caption: "Non-capital Loss: Balance of current year loss available for carry forward",
 			kind: "money",
 			role: "computed",
-			section: "carryback",
-			requirement: "mandatory"
+			section: "carry-forward",
+			requirement: "conditional",
+			note: "Must exist if 002 does. 002 - (004 + 006 + 008), which cannot exceed 002."
 		},
 		{
-			field: "044",
-			caption: "Capital loss applied — 1st preceding taxation year (at the inclusion rate)",
+			field: "020",
+			caption: "Farm Loss: Balance of current year loss available for carry forward",
 			kind: "money",
 			role: "computed",
-			section: "carryback",
+			section: "carry-forward",
 			requirement: "conditional",
-			note: "The gross carry-back request × the inclusion rate — not the raw entered amount."
+			note: "Must exist if 012 does. 012 - (014 + 016 + 018), which cannot exceed 012."
 		},
 		{
-			field: "046",
-			caption: "Capital loss applied — 2nd preceding taxation year (at the inclusion rate)",
+			field: "040",
+			caption: "Other Losses: Balance of current year loss available for carry forward",
 			kind: "money",
 			role: "computed",
-			section: "carryback",
+			section: "carry-forward",
 			requirement: "conditional",
-			note: "The gross carry-back request × the inclusion rate — not the raw entered amount."
+			note: "Must exist if 032 does. 032 - (034 + 036 + 038), which cannot exceed 032."
 		},
 		{
-			field: "048",
-			caption: "Capital loss applied — 3rd preceding taxation year (at the inclusion rate)",
+			field: "050",
+			caption: "Capital: Balance of current year loss available for carry forward",
 			kind: "money",
 			role: "computed",
-			section: "carryback",
+			section: "carry-forward",
 			requirement: "conditional",
-			note: "The gross carry-back request × the inclusion rate — not the raw entered amount."
+			note: "Must exist if 042 does. Gross throughout: 042 - (044 + 046 + 048), which cannot exceed 042. The inclusion rate never enters this line."
 		}
 	].map(({ field, ...rest }) => ({
 		...rest,
@@ -2737,6 +1880,30 @@ const AT1_SCHEDULE_12_PAIRS = [
 		section: "area-b",
 		emitOnlyWhenDifferent: false,
 		note: "No Alberta divergence path — always equals federal."
+	},
+	{
+		label: "Prospector's and grubstaker's shares",
+		federal: "079",
+		alberta: "078",
+		section: "area-b",
+		emitOnlyWhenDifferent: false,
+		note: "Both sides read T2 line 350 — the form prints that source over each box."
+	},
+	{
+		label: "Employer deduction for non-qualified securities",
+		federal: "141",
+		alberta: "140",
+		section: "area-b",
+		emitOnlyWhenDifferent: false,
+		note: "Both sides read T2 line 352."
+	},
+	{
+		label: "ITA section 110.5 and/or subparagraph 115(1)(a)(vii) additions",
+		federal: "083",
+		alberta: "082",
+		section: "area-b",
+		emitOnlyWhenDifferent: false,
+		note: "An ADDITION, after the subtotal — the Alberta side is Schedule 21 line 017."
 	}
 ];
 /** Lines that stand alone rather than forming a federal/Alberta pair. */
@@ -2792,6 +1959,42 @@ const SINGLES = [
 		section: "area-a",
 		requirement: "mandatory",
 		note: "Line 002 minus line 050 plus line 052."
+	},
+	{
+		field: "080",
+		caption: "Subtotal of the Alberta deductions",
+		kind: "money",
+		role: "total",
+		section: "area-b"
+	},
+	{
+		field: "081",
+		caption: "Subtotal of the federal deductions",
+		kind: "money",
+		role: "total",
+		section: "area-b"
+	},
+	{
+		field: "090",
+		caption: "Taxable income for Alberta purposes or (loss)",
+		kind: "money",
+		role: "computed",
+		section: "area-b",
+		requirement: "mandatory",
+		note: "Lines 054 − 080 + 082. Where there is an amount at 082 and 054 − 080 is negative, this must equal 082. Carried to AT1 page 2, line 062.",
+		to: {
+			form: "AT1",
+			line: "000062001",
+			note: "Taxable income for Alberta purposes"
+		}
+	},
+	{
+		field: "091",
+		caption: "Taxable income for federal purposes or (loss)",
+		kind: "money",
+		role: "computed",
+		section: "area-b",
+		note: "Lines 002 − 081 + 083. Where there is an amount at 083 and 002 − 081 is negative, this must equal 083."
 	}
 ];
 const pairFields = AT1_SCHEDULE_12_PAIRS.flatMap((p) => {
@@ -2829,9 +2032,9 @@ const AT1_SCHEDULE_12 = {
 		line: id$8(field)
 	})), ...pairFields].sort((a, b) => a.line.localeCompare(b.line)),
 	provenance: {
-		document: "research/field-maps/at1-schedules-12-21.md",
-		retrieved: "2026-08-08",
-		revision: "verified against the live TRA-certified form"
+		document: "research/sources/tra-forms/pdf/AT1SCH12-income-loss-reconciliation-TRA11732.pdf",
+		retrieved: "2026-09-08",
+		revision: "Captions and the Area B reconciling pairs read off the rendered pages; line numbers were separately verified against the live TRA-certified form (research/field-maps/at1-schedules-12-21.md, 2026-08-08)."
 	}
 };
 //#endregion
@@ -2905,44 +2108,52 @@ const AT1_SCHEDULE_13_COLUMNS = [
 		column: 1,
 		line: "001",
 		caption: "Class number",
-		note: "Chosen from a list, not free text."
+		note: "Chosen from a list, not free text.",
+		printedHeading: "Class number"
 	},
 	{
 		column: 2,
+		printedHeading: "Undepreciated capital cost UCC at the beginning of the year (must equal the closing balance from last year's CCA schedule)",
 		line: "003",
 		caption: "UCC at the beginning of the year",
 		note: "Must equal the closing balance from last year's CCA schedule."
 	},
 	{
 		column: 3,
+		printedHeading: "Cost of acquisitions during the year (new property must be available for use)",
 		line: "005",
 		caption: "Cost of acquisitions during the year",
 		note: "New property must be available for use."
 	},
 	{
 		column: 4,
+		printedHeading: "Cost of acquisitions from column 3 that are designated immediate expensing property (DIEP)",
 		line: "039",
 		caption: "Of which designated immediate expensing property (DIEP)",
 		note: "A subset of column 3, not an addition to it."
 	},
 	{
 		column: 5,
+		printedHeading: "Net adjustments (show negative amounts in brackets)",
 		line: "007",
 		caption: "Net adjustments",
 		note: "SIGNED — negative amounts are shown in brackets."
 	},
 	{
 		column: 6,
+		printedHeading: "Amount from column 5 that is assistance received or receivable during the year for a property, subsequent to its disposition",
 		line: "031",
 		caption: "Assistance received or receivable, subsequent to disposition"
 	},
 	{
 		column: 7,
 		line: "033",
-		caption: "Assistance repaid, subsequent to disposition"
+		caption: "Assistance repaid, subsequent to disposition",
+		printedHeading: "Amount from column 5 that is assistance repaid during the year for a property, subsequent to its disposition"
 	},
 	{
 		column: 8,
+		printedHeading: "Proceeds of dispositions during the year (amount not to exceed the capital cost)",
 		line: "009",
 		caption: "Proceeds of dispositions",
 		note: "Not to exceed the capital cost."
@@ -2950,37 +2161,44 @@ const AT1_SCHEDULE_13_COLUMNS = [
 	{
 		column: 9,
 		line: "041",
-		caption: "Proceeds of dispositions of the DIEP"
+		caption: "Proceeds of dispositions of the DIEP",
+		printedHeading: "Proceeds of disposition of the DIEP (amount from column 8 that relate to DIEP reported in column 4)"
 	},
 	{
 		column: 11,
 		line: "043",
-		caption: "UCC of the DIEP"
+		caption: "UCC of the DIEP",
+		printedHeading: "UCC of the DIEP (UCC amount that relates to DIEP reported in column 4)"
 	},
 	{
 		column: 12,
 		line: "045",
-		caption: "Immediate expensing"
+		caption: "Immediate expensing",
+		printedHeading: "Immediate Expensing"
 	},
 	{
 		column: 14,
 		line: "029",
-		caption: "Of which AIIP or property in classes 54 to 56"
+		caption: "Of which AIIP or property in classes 54 to 56",
+		printedHeading: "Cost of acquisitions from column 13 that are accelerated investment incentive properties (AIIP) or properties in Classes 54 to 56"
 	},
 	{
 		column: 18,
+		printedHeading: "UCC adjustment for AIIP and property included in Classes 54 to 56 acquired during the year (column 17 multiplied by the relevant factor)",
 		line: "035",
 		caption: "UCC adjustment for AIIP",
 		note: "The accelerated uplift — a different factor from the half-year rule below."
 	},
 	{
 		column: 19,
+		printedHeading: "UCC adjustment for property acquired during the year other than AIIP and property included in Class 54 to 56 (0.5 multiplied by the result of column 13 minus column 14 minus column 6 plus column 7 minus column 8 plus column 9) (if negative enter \"0\")",
 		line: "037",
 		caption: "UCC adjustment for property other than AIIP",
 		note: "The half-year rule: half of net additions is held out of this year’s base."
 	},
 	{
 		column: 20,
+		printedHeading: "CCA rate %",
 		line: "013",
 		caption: "CCA rate",
 		note: "Reported as NA for classes with no fixed rate, such as 13 and 14."
@@ -2988,15 +2206,18 @@ const AT1_SCHEDULE_13_COLUMNS = [
 	{
 		column: 21,
 		line: "015",
-		caption: "Recapture of capital cost allowance"
+		caption: "Recapture of capital cost allowance",
+		printedHeading: "Recapture of CCA"
 	},
 	{
 		column: 22,
 		line: "017",
-		caption: "Terminal loss"
+		caption: "Terminal loss",
+		printedHeading: "Terminal loss"
 	},
 	{
 		column: 23,
+		printedHeading: "CCA (for declining balance method, the result of column 15 plus column 18 minus column 19, multiplied by column 20, or a lower amount, plus column 12)",
 		line: "019",
 		caption: "Capital cost allowance",
 		note: "Declining balance, or a lower amount — the claim is optional."
@@ -3004,7 +2225,8 @@ const AT1_SCHEDULE_13_COLUMNS = [
 	{
 		column: 24,
 		line: "021",
-		caption: "UCC at the end of the year"
+		caption: "UCC at the end of the year",
+		printedHeading: "UCC at the end of the year (column 10 minus column 23)"
 	}
 ];
 /** The per-return immediate expensing limit, which is not a column. */
@@ -3037,6 +2259,22 @@ const TOTALS$3 = [
 		note: "Schedule 12 line 004 is the sum of every occurrence of 013019. The form footer lists 006, 008 and 004 out of order, and filing positionally puts the allowance on the recapture line."
 	}
 ];
+const SECTIONS$29 = [{
+	id: "grid",
+	title: "Alberta capital cost allowance by class",
+	description: "One row per class. Twenty-four columns, of which nineteen carry a line number; the rest are arithmetic the form shows on the way."
+}, {
+	id: "totals",
+	title: "Totals carried to Schedule 12",
+	description: "Three figures on two different sides of the Alberta reconciliation — recapture is income, the other two are deductions."
+}];
+/**
+* One column's `note`: the form's own heading first, then whatever the
+* definition adds on top of it. Either half may be absent.
+*/
+function columnNote(c) {
+	return [c.printedHeading && c.printedHeading !== c.caption ? `Printed on the form: "${c.printedHeading}".` : void 0, c.note].filter(Boolean).join(" ") || void 0;
+}
 const AT1_SCHEDULE_13 = {
 	id: "AT1SCH13",
 	program: "AT1",
@@ -3044,15 +2282,7 @@ const AT1_SCHEDULE_13 = {
 	title: "Alberta capital cost allowance",
 	scheme: "tra-line-item-id",
 	taxYears: { from: 2024 },
-	sections: [{
-		id: "grid",
-		title: "Alberta capital cost allowance by class",
-		description: "One row per class. Twenty-four columns, of which nineteen carry a line number; the rest are arithmetic the form shows on the way."
-	}, {
-		id: "totals",
-		title: "Totals carried to Schedule 12",
-		description: "Three figures on two different sides of the Alberta reconciliation — recapture is income, the other two are deductions."
-	}],
+	sections: SECTIONS$29,
 	fields: [
 		...RETURN_LEVEL.map(({ field, ...rest }) => ({
 			...rest,
@@ -3067,7 +2297,7 @@ const AT1_SCHEDULE_13 = {
 				role: override?.role ?? "input",
 				section: "grid",
 				...override?.from ? { from: override.from } : {},
-				...c.note ? { note: c.note } : {}
+				...columnNote(c) ? { note: columnNote(c) } : {}
 			};
 		}),
 		...TOTALS$3.map((t) => ({
@@ -3084,11 +2314,16 @@ const AT1_SCHEDULE_13 = {
 		}))
 	].sort((a, b) => a.line.localeCompare(b.line)),
 	provenance: {
-		document: "research/field-maps/at1-schedule-13-cca.md",
-		retrieved: "2026-08-07",
-		revision: "captured from the live TRA-certified form"
+		document: "research/sources/tra-forms/pdf/AT1SCH13-cca-TRA11733.pdf",
+		retrieved: "2026-09-08",
+		revision: "TRA11733 (AT13) Rev. 2025-10 — every column heading and footnote read off the rendered pages into `printedHeading`; line numbers were separately captured from the live TRA-certified form (research/field-maps/at1-schedule-13-cca.md, 2026-08-07)."
 	},
-	footnotes: ["This schedule is required if the opening UCC or the CCA claimed for Alberta purposes for any class of assets differs from that for federal purposes.", "All federal notes listed on the T2 Schedule 8 — Capital Cost Allowance — also apply for Alberta purposes."]
+	footnotes: [
+		"This schedule is required if the opening UCC or the CCA claimed for Alberta purposes for any class of assets differs from that for federal purposes.",
+		"Report all monetary amounts in dollars; DO NOT include cents.",
+		"NOTE: All federal notes listed on the T2 Schedule 8 - Capital Cost Allowance, also apply for Alberta purposes.",
+		"Carry forward the amounts from lines 023, 025 and 027 to Schedule 12 lines 006, 008 and 004, respectively."
+	]
 };
 //#endregion
 //#region src/t2/at1/forms/schedule15.ts
@@ -3172,7 +2407,7 @@ const AT1_SCHEDULE_16 = {
 	id: "AT1SCH16",
 	program: "AT1",
 	schedule: "016",
-	title: "Alberta scientific research and experimental development expenditures",
+	title: "Alberta scientific research expenditures",
 	scheme: "tra-line-item-id",
 	taxYears: { from: 2024 },
 	sections: [{
@@ -3183,7 +2418,7 @@ const AT1_SCHEDULE_16 = {
 	fields: [
 		{
 			field: "002",
-			caption: "Allowable current-year SR&ED expenditures",
+			caption: "Allowable SR&ED expenditures (federal schedule 32 (T661) line 400)",
 			kind: "money",
 			role: "carried-in",
 			section: "pool",
@@ -3195,7 +2430,7 @@ const AT1_SCHEDULE_16 = {
 		},
 		{
 			field: "004",
-			caption: "Deduct: government and non-government assistance",
+			caption: "Government and non-government assistance for expenditures included in above line (use federal schedule 32 (T661) line 430 from 2007 and prior versions; use sum of lines 429, 431 and 432 from 2008 and later versions)",
 			kind: "money",
 			role: "carried-in",
 			section: "pool",
@@ -3207,7 +2442,7 @@ const AT1_SCHEDULE_16 = {
 		},
 		{
 			field: "006",
-			caption: "Deduct: previous year's investment tax credit claimed for SR&ED",
+			caption: "Previous year's investment tax credit (ITC) claimed for SR&ED (federal schedule 32 (T661) line 435)",
 			kind: "money",
 			role: "carried-in",
 			section: "pool",
@@ -3218,7 +2453,7 @@ const AT1_SCHEDULE_16 = {
 		},
 		{
 			field: "008",
-			caption: "Deduct: sale of SR&ED capital assets and other",
+			caption: "Sale of SR&ED capital assets and other deductions (federal schedule 32 (T661) line 440)",
 			kind: "money",
 			role: "carried-in",
 			section: "pool",
@@ -3229,7 +2464,7 @@ const AT1_SCHEDULE_16 = {
 		},
 		{
 			field: "010",
-			caption: "Add: repayments of assistance",
+			caption: "Repayments of government and non-government assistance for SR&ED (federal schedule 32 (T661) line 445)",
 			kind: "money",
 			role: "carried-in",
 			section: "pool",
@@ -3240,7 +2475,7 @@ const AT1_SCHEDULE_16 = {
 		},
 		{
 			field: "012",
-			caption: "Add: unclaimed pool balance from the previous year",
+			caption: "Unclaimed SR&ED expenditure pool balance from the previous year",
 			kind: "money",
 			role: "input",
 			section: "pool",
@@ -3248,7 +2483,7 @@ const AT1_SCHEDULE_16 = {
 		},
 		{
 			field: "014",
-			caption: "Add: pool transferred on an amalgamation or the wind-up of a wholly-owned subsidiary",
+			caption: "SR&ED expenditure pool transfer from amalgamation or wind-up of a wholly-owned subsidiary",
 			kind: "money",
 			role: "input",
 			section: "pool",
@@ -3256,7 +2491,7 @@ const AT1_SCHEDULE_16 = {
 		},
 		{
 			field: "015",
-			caption: "Add: investment tax credit recaptured in the previous taxation year",
+			caption: "Amount of ITC recaptured in the previous tax year (federal schedule 32 (T661) line 453)",
 			kind: "money",
 			role: "carried-in",
 			section: "pool",
@@ -3267,43 +2502,55 @@ const AT1_SCHEDULE_16 = {
 		},
 		{
 			field: "016",
-			caption: "Subtotal",
+			caption: "Subtotal: Line 002 - (004 + 006 + 008) + 010 + 012 + 014 + 015",
 			kind: "money",
 			role: "total",
-			section: "pool"
+			section: "pool",
+			note: "If this amount is positive, enter that amount on line 018. If it is NEGATIVE, carry the negative amount forward to Schedule 12, line 034 and enter \"0\" on lines 018, 020 and 022 — a negative pool is an income inclusion, not a nil deduction.",
+			to: {
+				form: "AT1SCH12",
+				line: "012034001",
+				note: "Only when line 016 is negative — carry the negative amount."
+			}
 		},
 		{
 			field: "018",
-			caption: "Pool deduction available",
+			caption: "SR&ED expenditure pool deduction available",
 			kind: "money",
 			role: "computed",
 			section: "pool"
 		},
 		{
 			field: "020",
-			caption: "Pool deduction claimed",
+			caption: "Deduct: SR&ED expenditure pool deduction claimed in the current year",
 			kind: "money",
 			role: "input",
 			section: "pool",
-			note: "DISCRETIONARY, up to the amount available. A loss year should claim less: the pool does not expire, and a deduction against nil income is lost."
+			note: "DISCRETIONARY, up to the amount available. A loss year should claim less: the pool does not expire, and a deduction against nil income is lost. Printed on the form: if other than \"0\", carry this amount forward to Schedule 12, line 034.",
+			to: {
+				form: "AT1SCH12",
+				line: "012034001",
+				note: "If other than \"0\"."
+			}
 		},
 		{
 			field: "022",
-			caption: "Unclaimed pool balance carried forward",
+			caption: "Unclaimed SR&ED expenditure pool deduction balance (line 018 - 020)",
 			kind: "money",
 			role: "computed",
 			section: "pool",
-			note: "Becomes next year's line 012."
+			note: "Use this amount as the carry forward amount for next year, line 012."
 		}
 	].map(({ field, ...rest }) => ({
 		...rest,
 		line: id$5(field)
 	})),
 	provenance: {
-		document: "research/field-maps/at1-schedules-16-17.md",
-		retrieved: "2026-08-08",
-		revision: "verified against the live TRA-certified form"
-	}
+		document: "research/sources/tra-forms/pdf/AT1SCH16-scientific-research-TRA11737.pdf",
+		retrieved: "2026-09-08",
+		revision: "TRA11737 (AT238) Rev. 2026-03 — captions and footnotes read off the rendered page; line numbers cross-checked against the live TRA-certified form (research/field-maps/at1-schedules-16-17.md, 2026-08-08)."
+	},
+	footnotes: ["This schedule is required if the opening balance or the claim for Alberta purposes differs from that for federal purposes.", "Report all monetary amounts in dollars; DO NOT include cents. Show negative amounts in brackets ( )."]
 };
 /** Line 022 becomes the following year's line 012. */
 const AT1_SCHEDULE_16_CARRYFORWARD_LINE = "016022001";
@@ -3313,7 +2560,7 @@ const AT1_SCHEDULE_16_CARRYFORWARD_LINE = "016022001";
 const id$4 = (field, occurrence = 1) => `017${field}${String(occurrence).padStart(3, "0")}`;
 const AT1_SCHEDULE_17_RESERVES = [
 	{
-		label: "Doubtful debts",
+		label: "Reserve for doubtful debts",
 		opening: "001",
 		transfer: "031",
 		closing: "061",
@@ -3322,7 +2569,7 @@ const AT1_SCHEDULE_17_RESERVES = [
 		federalClosing: "120"
 	},
 	{
-		label: "Undelivered goods and services not rendered",
+		label: "Reserve for undelivered goods and services not rendered",
 		opening: "003",
 		transfer: "033",
 		closing: "063",
@@ -3331,7 +2578,7 @@ const AT1_SCHEDULE_17_RESERVES = [
 		federalClosing: "140"
 	},
 	{
-		label: "Prepaid rent",
+		label: "Reserve for prepaid rent",
 		opening: "005",
 		transfer: "035",
 		closing: "065",
@@ -3340,7 +2587,7 @@ const AT1_SCHEDULE_17_RESERVES = [
 		federalClosing: "160"
 	},
 	{
-		label: "Returnable containers",
+		label: "Reserve for returnable containers",
 		opening: "009",
 		transfer: "039",
 		closing: "069",
@@ -3349,7 +2596,7 @@ const AT1_SCHEDULE_17_RESERVES = [
 		federalClosing: "200"
 	},
 	{
-		label: "Unpaid amounts",
+		label: "Reserve for unpaid amounts",
 		opening: "011",
 		transfer: "041",
 		closing: "071",
@@ -3358,19 +2605,19 @@ const AT1_SCHEDULE_17_RESERVES = [
 		federalClosing: "220"
 	},
 	{
-		label: "Insurance corporations policy reserves",
+		label: "Insurance Corporations Policy Reserves",
 		opening: "013",
 		transfer: "043",
 		closing: "073"
 	},
 	{
-		label: "Bank reserves",
+		label: "Bank Reserves",
 		opening: "015",
 		transfer: "045",
 		closing: "075"
 	},
 	{
-		label: "Other tax reserves",
+		label: "Other Tax Reserves",
 		opening: "017",
 		transfer: "047",
 		closing: "077",
@@ -3381,12 +2628,12 @@ const AT1_SCHEDULE_17_RESERVES = [
 ];
 const SECTIONS$26 = [{
 	id: "reserves",
-	title: "Continuity of reserves",
+	title: "Reserves",
 	description: "Eight reserve kinds. Six mirror federal Schedule 13; policy reserves and bank reserves exist only on the Alberta form."
 }, {
-	id: "totals",
-	title: "Totals carried to Schedule 12",
-	description: "Two totals, because the swing has two halves — what returns to income and what is deducted again."
+	id: "carried-forward",
+	title: "Carried forward to Schedule 12",
+	description: "Line 091 is the sum of the opening and transfer totals. Line 081, the closing total, carries separately from inside the reserves box."
 }];
 const COLUMNS$1 = [
 	[
@@ -3396,7 +2643,7 @@ const COLUMNS$1 = [
 	],
 	[
 		"transfer",
-		"Transfer on a wind-up or amalgamation",
+		"Transfer on amalgamation or wind-up of subsidiary",
 		"federalTransfer"
 	],
 	[
@@ -3424,24 +2671,24 @@ const reserveFields$1 = AT1_SCHEDULE_17_RESERVES.flatMap((r) => COLUMNS$1.map(([
 const TOTALS$2 = [
 	{
 		line: id$4("021"),
-		caption: "Total of the opening balances",
+		caption: "TOTALS: Balance at the beginning of the year",
 		kind: "money",
 		role: "total",
-		section: "totals"
+		section: "reserves"
 	},
 	{
 		line: id$4("051"),
-		caption: "Total of the transfers on wind-up or amalgamation",
+		caption: "TOTALS: Transfer on amalgamation or wind-up of subsidiary",
 		kind: "money",
 		role: "total",
-		section: "totals"
+		section: "reserves"
 	},
 	{
 		line: id$4("081"),
-		caption: "Total of the closing balances",
+		caption: "TOTALS: Balance at the end of the year",
 		kind: "money",
 		role: "total",
-		section: "totals",
+		section: "reserves",
 		to: {
 			form: "AT1SCH12",
 			line: "012038001"
@@ -3450,10 +2697,10 @@ const TOTALS$2 = [
 	},
 	{
 		line: id$4("091"),
-		caption: "Total of line 021 plus line 051",
+		caption: "Line 021 + line 051 =",
 		kind: "money",
 		role: "computed",
-		section: "totals",
+		section: "carried-forward",
 		to: {
 			form: "AT1SCH12",
 			line: "012036001"
@@ -3465,15 +2712,15 @@ const AT1_SCHEDULE_17 = {
 	id: "AT1SCH17",
 	program: "AT1",
 	schedule: "017",
-	title: "Alberta continuity of reserves",
+	title: "Alberta reserves",
 	scheme: "tra-line-item-id",
 	taxYears: { from: 2024 },
 	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",
-		retrieved: "2026-08-08",
-		revision: "verified line by line against the live TRA-certified form"
+		document: "research/sources/tra-forms/pdf/AT1SCH17-reserves-TRA11738.pdf",
+		retrieved: "2026-09-08",
+		revision: "TRA11738 (AT170) Rev. 2026-06 — reserve labels, column headings and the two carry-forwards read off the rendered page; line numbers were separately verified line by line against the live TRA-certified form (research/field-maps/at1-schedules-16-17.md, 2026-08-08)."
 	},
 	footnotes: ["This schedule is required if the opening balance or the claim for Alberta purposes differs from that for federal purposes."]
 };
@@ -3483,35 +2730,35 @@ const AT1_SCHEDULE_17 = {
 const id$3 = (field, occurrence = 1) => `018${field}${String(occurrence).padStart(3, "0")}`;
 const AT1_SCHEDULE_18_CATEGORIES = [
 	{
-		label: "Shares",
+		label: "Total of all shares",
 		proceeds: "002",
 		adjustedCostBase: "022",
 		outlays: "042",
 		gainOrLoss: "054"
 	},
 	{
-		label: "Real estate",
+		label: "Total of all real estate",
 		proceeds: "004",
 		adjustedCostBase: "024",
 		outlays: "044",
 		gainOrLoss: "055"
 	},
 	{
-		label: "Bonds",
+		label: "Total of all bonds",
 		proceeds: "006",
 		adjustedCostBase: "026",
 		outlays: "046",
 		gainOrLoss: "056"
 	},
 	{
-		label: "Other properties",
+		label: "Total of all other properties",
 		proceeds: "008",
 		adjustedCostBase: "028",
 		outlays: "048",
 		gainOrLoss: "057"
 	},
 	{
-		label: "Personal-use property",
+		label: "Total of all personal-use property",
 		proceeds: "010",
 		adjustedCostBase: "030",
 		outlays: "050",
@@ -3519,7 +2766,7 @@ const AT1_SCHEDULE_18_CATEGORIES = [
 		lossRestricted: true
 	},
 	{
-		label: "Listed personal property",
+		label: "Total of all listed personal property",
 		proceeds: "012",
 		adjustedCostBase: "032",
 		outlays: "052",
@@ -3545,15 +2792,28 @@ const SECTIONS$25 = [
 		description: "A capital loss on a small business corporation, deductible against any income."
 	}
 ];
+/**
+* The four printed columns, and the prefix §3.2.3.19 puts on each column's own
+* Line Name — "Adjusted cost base: Total of all shares", not "Shares — B".
+* Column A carries no prefix at all in the spec, which is why its entry is empty.
+*
+* The personal-use and listed-personal-property rows word column D as "Gain:"
+* rather than "Gain or (loss):", because a loss on those categories is not
+* deductible — the page says so twice ("Report gain only", "Note: losses are not
+* deductible"), and 018058's own rule is "if amount is negative, default to
+* zero". See `gainColumnPrefix` below.
+*/
 const COLUMNS = [
-	["proceeds", "A — proceeds of disposition"],
-	["adjustedCostBase", "B — adjusted cost base"],
-	["outlays", "C — outlays and expenses"],
-	["gainOrLoss", "D — gain or (loss)"]
+	["proceeds", ""],
+	["adjustedCostBase", "Adjusted cost base: "],
+	["outlays", "Outlays and expenses: "],
+	["gainOrLoss", "Gain or (loss): "]
 ];
+/** Column D's prefix for one category — restricted-loss categories print "Gain:". */
+const gainColumnPrefix = (c) => c.lossRestricted ? "Gain: " : "Gain or (loss): ";
 const categoryFields = AT1_SCHEDULE_18_CATEGORIES.flatMap((c) => COLUMNS.map(([key, columnCaption]) => ({
 	line: id$3(c[key]),
-	caption: `${c.label} — ${columnCaption}`,
+	caption: `${key === "gainOrLoss" ? gainColumnPrefix(c) : columnCaption}${c.label}`,
 	kind: "money",
 	role: key === "gainOrLoss" ? "computed" : "input",
 	section: "dispositions",
@@ -3562,34 +2822,39 @@ const categoryFields = AT1_SCHEDULE_18_CATEGORIES.flatMap((c) => COLUMNS.map(([k
 const REST = [
 	{
 		field: "001",
-		caption: "Is the corporation electing to transfer property under ACTA subsection 14.1(3), 14.2(3) or 16.1(3)?",
+		caption: "Is the corporation electing to transfer property as stated under ACTA section 14.1(3), 14.2(3) or 16.1(3)?",
 		kind: "flag",
 		role: "input",
 		section: "dispositions"
 	},
 	{
 		field: "053",
-		caption: "Add: adjustment under subsection 112(3) to losses",
+		caption: "Add: Line 160 of federal Schedule 6",
 		kind: "money",
 		role: "carried-in",
 		section: "dispositions",
 		from: {
 			form: "T2SCH6",
 			line: "160",
-			note: "Enters the shares row"
+			note: "§3.2.3.19: \"Must equal fed 006160.\" The page prints only the reference, not a description."
 		}
 	},
 	{
 		field: "060",
-		caption: "Subtract: unapplied listed personal property losses from other years",
+		caption: "Subtract: Unapplied listed personal property losses from other years up to the total listed personal property gains",
 		kind: "money",
 		role: "input",
 		section: "dispositions",
-		note: "Capped at the total listed personal property gains."
+		note: "Net listed personal property losses may only be applied against listed personal property gains. Capped at line 059; where Schedule 21 exists, capped at the lesser of that and Schedule 21 line 115.",
+		to: {
+			form: "AT1SCH21",
+			line: "021119001",
+			note: "Printed on the form: \"carry this amount forward to schedule 21, line 119, if applicable\"."
+		}
 	},
 	{
 		field: "062",
-		caption: "Total of column D",
+		caption: "Total of Column D",
 		kind: "money",
 		role: "computed",
 		section: "adjustments",
@@ -3597,28 +2862,28 @@ const REST = [
 	},
 	{
 		field: "064",
-		caption: "Add: capital gains dividends",
+		caption: "Capital gains dividends",
 		kind: "money",
 		role: "input",
 		section: "adjustments"
 	},
 	{
 		field: "066",
-		caption: "Add: capital gain reserve, opening balance",
+		caption: "Add: capital gain reserve opening balance, if any",
 		kind: "money",
 		role: "input",
 		section: "adjustments"
 	},
 	{
 		field: "068",
-		caption: "Deduct: capital gain reserve, closing balance",
+		caption: "Deduct: capital gain reserve closing balance, if any",
 		kind: "money",
 		role: "input",
 		section: "adjustments"
 	},
 	{
 		field: "070",
-		caption: "Capital gain or (loss)",
+		caption: "Capital gain or (loss): Line 062 + line 064 + line 066 - line 068",
 		kind: "money",
 		role: "computed",
 		section: "adjustments",
@@ -3626,21 +2891,21 @@ const REST = [
 	},
 	{
 		field: "071",
-		caption: "Deduct: gain on donated listed securities under paragraph 38(a.1)(i) or (iii)",
+		caption: "Deduct: Gain on the donation to a qualified donee of a share, debt obligation, or right listed on a designated stock exchange and other securities under paragraphs 38(a.1)(i) and (iii) of the federal Act",
 		kind: "money",
 		role: "input",
 		section: "adjustments"
 	},
 	{
 		field: "073",
-		caption: "Deduct: gain on donated ecologically sensitive land under paragraph 38(a.2)",
+		caption: "Deduct: Gain on the donation to a qualified donee of ecologically sensitive land under paragraph 38(a.2) of the federal Act",
 		kind: "money",
 		role: "input",
 		section: "adjustments"
 	},
 	{
 		field: "075",
-		caption: "Subtotal",
+		caption: "Line 070 minus (line 071 + 073)",
 		kind: "money",
 		role: "computed",
 		section: "adjustments",
@@ -3648,7 +2913,7 @@ const REST = [
 	},
 	{
 		field: "077",
-		caption: "Exemption threshold at the time of disposal",
+		caption: "Add: Exemption threshold at time of disposal",
 		kind: "money",
 		role: "input",
 		section: "adjustments",
@@ -3656,14 +2921,14 @@ const REST = [
 	},
 	{
 		field: "078",
-		caption: "Total capital gains from the disposition of the actual property",
+		caption: "Add: Total of all capital gains from the disposition of the actual property",
 		kind: "money",
 		role: "input",
 		section: "adjustments"
 	},
 	{
 		field: "079",
-		caption: "Flow-through share adjustment",
+		caption: "Lesser of lines 077 or 078",
 		kind: "money",
 		role: "computed",
 		section: "adjustments",
@@ -3671,7 +2936,7 @@ const REST = [
 	},
 	{
 		field: "096",
-		caption: "Add: taxable capital gains under section 34.2",
+		caption: "Taxable capital gains under section 34.2 of the federal Act (line 275 of federal Schedule 73, Income Inclusion Summary for Corporations that are members of Partnerships) X 2 =",
 		kind: "money",
 		role: "carried-in",
 		section: "adjustments",
@@ -3683,7 +2948,7 @@ const REST = [
 	},
 	{
 		field: "097",
-		caption: "Subtotal",
+		caption: "Subtotal: Line 075 + line 079 + line 096",
 		kind: "money",
 		role: "computed",
 		section: "adjustments",
@@ -3691,7 +2956,7 @@ const REST = [
 	},
 	{
 		field: "098",
-		caption: "Deduct: allowable capital losses under section 34.2",
+		caption: "Deduct: Allowable capital losses under section 34.2 of the federal Act (line 285 of federal Schedule 73, Income Inclusion Summary for Corporations that are Members of Partnerships) X 2 =",
 		kind: "money",
 		role: "carried-in",
 		section: "adjustments",
@@ -3703,76 +2968,91 @@ const REST = [
 	},
 	{
 		field: "099",
-		caption: "Total capital gains or losses",
+		caption: "Total capital gains or losses: Line 097 - line 098",
 		kind: "money",
 		role: "computed",
 		section: "adjustments",
-		note: "Line 097 minus line 098."
+		note: "If line 099 is NEGATIVE, carry the capital loss forward to Schedule 21, line 057, and no taxable capital gain arises at line 076.",
+		to: {
+			form: "AT1SCH21",
+			line: "021057001",
+			note: "Only when negative — the capital loss, not the gain."
+		}
 	},
 	{
 		field: "076",
-		caption: "Taxable capital gain",
+		caption: "Taxable capital gain: Line 099 X 50%",
 		kind: "money",
 		role: "computed",
 		section: "adjustments",
-		note: "Line 099 at the inclusion rate. The only place the halving happens."
+		note: "Line 099 at the inclusion rate — the only place the halving happens. If line 099 is positive, carry this forward to Schedule 12, line 040. The 50% printed here is the current rate; a year whose dispositions straddle an inclusion-rate change needs supporting documentation with the RSI (§3.2.3.19 filing-requirement exception).",
+		to: {
+			form: "AT1SCH12",
+			line: "012040001",
+			note: "Only when line 099 is positive."
+		}
 	},
 	{
 		field: "082",
-		caption: "Name of the small business corporation",
+		caption: "Name of small business corporation",
 		kind: "text",
 		role: "input",
 		section: "abil"
 	},
 	{
 		field: "084",
-		caption: "Shares (1) or debt (2)",
+		caption: "Specify: 1 = shares or 2 = debt",
 		kind: "code",
 		role: "input",
 		section: "abil"
 	},
 	{
 		field: "086",
-		caption: "Date of acquisition",
+		caption: "Date of Acquisition (YYYYMMDD)",
 		kind: "date",
 		role: "input",
 		section: "abil"
 	},
 	{
 		field: "088",
-		caption: "A — proceeds of disposition",
+		caption: "A - Proceeds of disposition",
 		kind: "money",
 		role: "input",
 		section: "abil"
 	},
 	{
 		field: "090",
-		caption: "B — adjusted cost base",
+		caption: "B - Adjusted cost base",
 		kind: "money",
 		role: "input",
 		section: "abil"
 	},
 	{
 		field: "092",
-		caption: "C — outlays and expenses",
+		caption: "C - Outlays and expenses (re dispositions)",
 		kind: "money",
 		role: "input",
 		section: "abil"
 	},
 	{
 		field: "094",
-		caption: "Allowable business investment loss",
+		caption: "Allowable Business Investment Loss: total of column D X Inclusion Rate",
 		kind: "money",
 		role: "computed",
 		section: "abil",
-		note: "Column D at the inclusion rate. Unlike an ordinary capital loss this is deductible against ANY income, which is why it has its own part."
+		note: "Column D at the inclusion rate (see the note at line 076). Unlike an ordinary capital loss this is deductible against ANY income, which is why it has its own part. Printed on the form: carry this amount forward to Schedule 12, and include it in line 040.",
+		to: {
+			form: "AT1SCH12",
+			line: "012040001",
+			note: "Included IN line 040, alongside the taxable capital gain at line 076 — not instead of it."
+		}
 	}
 ];
 const AT1_SCHEDULE_18 = {
 	id: "AT1SCH18",
 	program: "AT1",
 	schedule: "018",
-	title: "Alberta dispositions of capital property",
+	title: "Alberta dispositions of capital property (for taxation years ending on or after July 1, 2019)",
 	scheme: "tra-line-item-id",
 	taxYears: { from: 2024 },
 	sections: SECTIONS$25,
@@ -3781,10 +3061,17 @@ const AT1_SCHEDULE_18 = {
 		line: id$3(field)
 	}))].sort((a, b) => a.line.localeCompare(b.line)),
 	provenance: {
-		document: "research/field-maps/at1-schedule-18-dispositions.md",
-		retrieved: "2026-08-08",
-		revision: "verified against the live TRA-certified form"
-	}
+		document: "research/sources/tra-forms/xfa/AT1SCH18-dispositions-TRA15156.template.txt",
+		retrieved: "2026-09-08",
+		revision: "TRA15156 / AT18 Rev. 2026-08. The PDF is a DYNAMIC XFA form — its pages carry only Adobe's placeholder, so the captions come from the XFA template stream (extraction and how to reproduce it are in the cited file). The 054-059 row mapping and line 053 were settled against the spec’s own business rules in AT1-Chapter3-2026.4 §3.2.3.19, since the template’s two coordinate blocks use different units and adjacency alone cannot pair a number with its caption. Line numbers were separately cross-checked against the live TRA-certified form (research/field-maps/at1-schedule-18-dispositions.md, 2026-08-08)."
+	},
+	footnotes: [
+		"This schedule is required if the opening balance, proceeds of disposition, adjusted cost base or gain/loss for Alberta purposes differs from that for federal purposes.",
+		"Report all monetary amounts in dollars; DO NOT include cents. Show negative amounts in brackets ( ).",
+		"Net listed personal property losses may only be applied against listed personal property gains. Do not include listed personal property losses in total.",
+		"If the corporation is electing to transfer property under ACTA section 14.1(3), 14.2(3) or 16.1(3), the applicable Alberta election form (AT107, AT108 or AT109) must be completed and submitted by the corporation acquiring the property (\"transferee\"). See the election form for filing instructions.",
+		"If dispositions in a taxation year straddle one or more inclusion rate periods, supporting documentation MUST be submitted with the AT1 RSI to detail how the inclusion rate was calculated."
+	]
 };
 /** Lines 096 and 098 gross the federal Schedule 73 figures back up. */
 const AT1_SECTION_34_2_GROSS_UP = 2;
@@ -3832,6 +3119,18 @@ const AT1_SCHEDULE_20_POOLS = [{
 		applied: "016",
 		closing: "018"
 	},
+	captions: {
+		opening: "Charitable donations at the end of the preceding taxation year",
+		expired: "Deduct: donations expired after five taxation years",
+		beginning: "Charitable donations at the beginning of the taxation year",
+		transferred: "Add: Donations transferred on amalgamation or wind-up of subsidiary",
+		currentYear: "Add: Total current year charitable donations made",
+		subtotal: "Subtotal: Lines 008 + 010",
+		acquisitionOfControl: "Deduct: Adjustment for an acquisition of control (for donations made after March 22, 2004)",
+		available: "Total donations available: lines 006 + 012 - 013",
+		applied: "Amount applied against taxable income",
+		closing: "Charitable donations closing balance: lines 014 - 016"
+	},
 	toSchedule12: "056"
 }, {
 	key: "gifts",
@@ -3848,77 +3147,100 @@ const AT1_SCHEDULE_20_POOLS = [{
 		applied: "076",
 		closing: "078"
 	},
+	captions: {
+		opening: "Gifts balance at the end of the preceding taxation year",
+		expired: "Deduct: gifts expired after five taxation years, or after ten taxation years for gifts of certified ecological sensitive land made after February 10, 2014",
+		beginning: "Gifts balance at the beginning of the taxation year",
+		transferred: "Add: Gifts transferred on amalgamation or wind-up of a subsidiary",
+		currentYear: "Add: Total current year gifts",
+		subtotal: "Subtotal: Lines 068 + 070",
+		acquisitionOfControl: "Deduct: Adjustment for an acquisition of control (for donations made after March 22, 2004)",
+		available: "Total gifts available: lines 066 + 072 - 073",
+		applied: "Deduct: Amount applied against taxable income",
+		closing: "Gifts closing balance: lines 074 - 076"
+	},
 	toSchedule12: "058"
 }];
+/**
+* In PRINTED order, page by page. The renderer walks this array, so an order
+* that reads well in the abstract is the wrong order here — a preparer holding
+* the paper form should find the blocks where the paper puts them. Area B sits
+* directly beneath Area A on page 1 because it is the ceiling on Area A's own
+* claim; the gifts continuity is overleaf.
+*/
 const SECTIONS$24 = [
 	{
 		id: "charitable",
 		title: "Area A — Charitable donations",
-		description: "The ordinary donation pool, capped by the Area B maximum."
+		description: "The ordinary donation pool, capped by the Area B maximum.",
+		page: 1
 	},
 	{
-		id: "gifts",
-		title: "Area A — Gifts to Canada, cultural property and ecological land",
-		description: "The same ten-row continuity, sixty lines apart. These gifts carry different limits, so a figure in the wrong pool is a wrong return even though the rows still foot."
+		id: "maximum",
+		title: "Area B — Maximum deduction calculation for donations for taxation years starting after 1996",
+		description: "75% of income, plus 25% of the taxable capital gain and recapture on gifted capital property. Alberta does have this ceiling.",
+		page: 1
 	},
 	{
-		id: "maximum",
-		title: "Area B — Maximum deduction",
-		description: "75% of income, plus 25% of the taxable capital gain and recapture on gifted capital property. Alberta does have this ceiling."
+		id: "gifts",
+		title: "Gifts to Canada or a province, gifts of certified cultural property and gifts of certified ecologically sensitive land",
+		description: "Report the combined totals for all three categories of gifts. The same ten-row continuity as Area A, sixty lines apart — but these gifts carry different limits, so a figure in the wrong pool is a wrong return even though the rows still foot.",
+		page: 2
 	},
 	{
 		id: "carryforward",
-		title: "Carryforward available, by category",
+		title: "Amount available for carryforward by year of origin",
+		page: 2,
 		description: "Filed only when at least one category figure is entered. Charitable donations (002-018) and gifts (062-078) are each ONE combined continuity on this schedule; this block reports how much of the gifts pool's closing balance belongs to each of the three federal source categories, plus the medicine-gift deduction (ITA s.110.1(1)(a.1)), which nothing else on this schedule models at all."
 	}
 ];
 const MAXIMUM = [
 	{
 		field: "030",
-		caption: "Income component of the maximum",
+		caption: "Alberta net income for tax purposes*: Schedule 12, line 054 x 75%",
 		kind: "money",
 		role: "computed",
 		section: "maximum",
-		note: "75% of Alberta net income for the year."
+		note: "75% of Alberta net income for the year. The asterisk is the form’s own, and points at the credit-union footnote below."
 	},
 	{
 		field: "032",
-		caption: "Taxable capital gains arising on gifts of capital property",
+		caption: "Taxable capital gains arising in respect of gifts of capital property",
 		kind: "money",
 		role: "input",
 		section: "maximum"
 	},
 	{
 		field: "034",
-		caption: "Taxable capital gain on deemed gifts of non-qualifying securities (ITA subsection 40(1.01))",
+		caption: "Taxable capital gain in respect of deemed gifts of non-qualifying securities per ITA subsection 40(1.01)",
 		kind: "money",
 		role: "input",
 		section: "maximum"
 	},
 	{
 		field: "036",
-		caption: "Recapture of capital cost allowance on charitable gifts",
+		caption: "The amount of the recapture of capital cost allowance in respect of charitable gifts",
 		kind: "money",
 		role: "input",
 		section: "maximum"
 	},
 	{
 		field: "038",
-		caption: "Proceeds of disposition, less outlays and expenses",
+		caption: "Proceeds of dispositions less outlays and expenses",
 		kind: "money",
 		role: "input",
 		section: "maximum"
 	},
 	{
 		field: "040",
-		caption: "Capital cost of the gifted property",
+		caption: "The capital cost",
 		kind: "money",
 		role: "input",
 		section: "maximum"
 	},
 	{
 		field: "042",
-		caption: "Lesser of proceeds of disposition and capital cost of gifted capital property",
+		caption: "The lesser of amounts on lines 038 and 040",
 		kind: "money",
 		role: "computed",
 		section: "maximum",
@@ -3926,14 +3248,14 @@ const MAXIMUM = [
 	},
 	{
 		field: "044",
-		caption: "Allowable recapture on gifted capital property",
+		caption: "The lesser of amounts on lines 036 and 042",
 		kind: "money",
 		role: "computed",
 		section: "maximum"
 	},
 	{
 		field: "046",
-		caption: "Gains component of the maximum",
+		caption: "Calculate: (lines 032 + 034 + 044) x 25%",
 		kind: "money",
 		role: "computed",
 		section: "maximum",
@@ -3941,7 +3263,7 @@ const MAXIMUM = [
 	},
 	{
 		field: "048",
-		caption: "Maximum deduction for the year",
+		caption: "Maximum deduction allowable: lines 030 + 046",
 		kind: "money",
 		role: "computed",
 		section: "maximum",
@@ -3949,7 +3271,7 @@ const MAXIMUM = [
 	},
 	{
 		field: "090",
-		caption: "Year of origin",
+		caption: "Year of origin YYYY/MM/DD",
 		kind: "date",
 		role: "input",
 		section: "carryforward",
@@ -3966,7 +3288,7 @@ const MAXIMUM = [
 	},
 	{
 		field: "094",
-		caption: "Gifts to Canada, a province or territory available for carryforward",
+		caption: "Gifts to Canada, a province, or territory available for carryforward",
 		kind: "money",
 		role: "input",
 		section: "carryforward",
@@ -4030,12 +3352,12 @@ const AT1_SCHEDULE_20 = {
 	scheme: "tra-line-item-id",
 	taxYears: { from: 2024 },
 	sections: SECTIONS$24,
-	fields: [...AT1_SCHEDULE_20_POOLS.flatMap((pool) => CONTINUITY_ROWS.map(([key, caption]) => {
+	fields: [...AT1_SCHEDULE_20_POOLS.flatMap((pool) => CONTINUITY_ROWS.map(([key]) => {
 		const computed = key === "beginning" || key === "subtotal" || key === "available" || key === "closing";
 		const carriedFromFederal = pool.key === "charitable" ? CARRIED_IN_FROM_FEDERAL[key] : void 0;
 		return {
 			line: id$2(pool.lines[key]),
-			caption: `${pool.label} — ${caption}`,
+			caption: pool.captions[key],
 			kind: "money",
 			role: carriedFromFederal ? "carried-in" : computed ? "computed" : "input",
 			section: pool.key,
@@ -4055,14 +3377,16 @@ const AT1_SCHEDULE_20 = {
 		line: id$2(field)
 	}))].sort((a, b) => a.line.localeCompare(b.line)),
 	provenance: {
-		document: "research/validation/auratax/2026-08-07-cca-classes/README.md",
-		retrieved: "2026-08-08",
-		revision: "line numbers verified against the live TRA-certified form"
+		document: "research/sources/tra-forms/pdf/AT1SCH20-charitable-donations-TRA11740.pdf",
+		retrieved: "2026-09-08",
+		revision: "TRA11740 (AT20) Rev. 2026-06 — every caption, section heading and footnote read off the rendered pages. Line numbers were separately cross-checked against the live TRA-certified form in research/validation/auratax/2026-08-07-cca-classes."
 	},
 	footnotes: [
 		"This schedule is required if the opening balance or the claim for Alberta purposes differs from that for federal purposes.",
 		"If the corporation is reporting nil net income or a loss for the year, donations cannot be claimed.",
-		"If the corporation elects to differ its Alberta claim for the additional deduction for gifts of medicine (federal T2 Schedule 2, line 660), enter the Alberta amount on Schedule 12, line 40, the federal amount on Schedule 12, line 41, and provide the explanation of the difference on Schedule 12, line 48."
+		"If the corporation elects to differ its Alberta claim for the additional deduction for gifts of medicine (federal T2 Schedule 2, line 660), enter the Alberta amount on Schedule 12, line 40, the federal amount on Schedule 12, line 41, and provide the explanation of the difference on Schedule 12, line 48.",
+		"Report the combined totals for all three categories of gifts (to Canada or a province, of certified cultural property, and of certified ecologically sensitive land) in the 062-078 block.",
+		"* For credit unions this amount is before the deduction of payments pursuant to allocations in proportion to borrowing and bonus interest."
 	]
 };
 /**
@@ -4080,6 +3404,15 @@ const AT1_DONATION_CARRYFORWARD_YEARS = 5;
 const id$1 = (field, occurrence = 1) => `021${field}${String(occurrence).padStart(3, "0")}`;
 /** {@link id}, exported for consumers building their own Schedule 21 layouts (e.g. the UI's paper Form View generator) from {@link AT1_SCHEDULE_21_POOLS} directly. */
 const scheduleTwentyOneLineId = id$1;
+/** The wording every block shares, so each pool's `captions` states only what is its own. */
+const SHARED_CAPTIONS = {
+	carriedForward: "Losses carried forward from preceding taxation year",
+	opening: "Losses - beginning of taxation year",
+	currentYearLoss: "Current year loss",
+	section80Adjustment: "ITA section 80 adjustment",
+	carryBack: "Total loss carry back to prior taxation years (Schedule 10 must also be completed)",
+	closing: "Losses - closing balance"
+};
 const AT1_SCHEDULE_21_POOLS = [
 	{
 		key: "non-capital",
@@ -4094,7 +3427,14 @@ const AT1_SCHEDULE_21_POOLS = [
 		otherAdjustments: "045",
 		carryBack: "047",
 		closing: "049",
-		toSchedule12: "064"
+		toSchedule12: "064",
+		captions: {
+			...SHARED_CAPTIONS,
+			expired: "Deduct: losses expired",
+			windUpTransfer: "Add: Losses transfer from wind-up of a wholly-owned subsidiary or amalgamation",
+			appliedAgainstIncome: "Deduct: Amount applied against taxable income",
+			otherAdjustments: "Other adjustments (enter as a positive amount)"
+		}
 	},
 	{
 		key: "capital",
@@ -4102,13 +3442,21 @@ const AT1_SCHEDULE_21_POOLS = [
 		carriedForward: "051",
 		windUpTransfer: "055",
 		currentYearLoss: "057",
+		abilExpired: "059",
 		appliedAgainstIncome: "061",
 		section80Adjustment: "063",
 		otherAdjustments: "065",
 		carryBack: "067",
 		closing: "069",
 		toSchedule12: "066",
-		toSchedule12Note: "Carry forward this amount × the inclusion rate. Schedule 21 tracks capital losses at their full amount; Schedule 12 wants the allowable portion — carrying the raw figure over-deducts by roughly two."
+		toSchedule12Note: "Carry forward this amount × the inclusion rate. Schedule 21 tracks capital losses at their full amount; Schedule 12 wants the allowable portion — carrying the raw figure over-deducts by roughly two.",
+		captions: {
+			...SHARED_CAPTIONS,
+			windUpTransfer: "Add: Losses transfer from wind-up of a wholly-owned subsidiary or amalgamation",
+			abilExpired: "Allowable business investment loss expired as reported on Federal Schedule 4 line 220",
+			appliedAgainstIncome: "Amount applied against current year capital gain",
+			otherAdjustments: "Other adjustments (enter as a positive amount)"
+		}
 	},
 	{
 		key: "farm",
@@ -4123,7 +3471,14 @@ const AT1_SCHEDULE_21_POOLS = [
 		otherAdjustments: "083",
 		carryBack: "085",
 		closing: "087",
-		toSchedule12: "070"
+		toSchedule12: "070",
+		captions: {
+			...SHARED_CAPTIONS,
+			expired: "Deduct: losses expired (see note on page 4)",
+			windUpTransfer: "Losses transfer from wind-up of a wholly-owned subsidiary and amalgamation",
+			appliedAgainstIncome: "Deduct: Amount applied against taxable income",
+			otherAdjustments: "Other adjustments"
+		}
 	},
 	{
 		key: "restricted-farm",
@@ -4138,7 +3493,14 @@ const AT1_SCHEDULE_21_POOLS = [
 		otherAdjustments: "103",
 		carryBack: "105",
 		closing: "107",
-		toSchedule12: "068"
+		toSchedule12: "068",
+		captions: {
+			...SHARED_CAPTIONS,
+			expired: "Deduct: losses expired (see note on page 4)",
+			windUpTransfer: "Losses transfer from wind-up of a wholly-owned subsidiary and amalgamation",
+			appliedAgainstIncome: "Amount applied against farming income",
+			otherAdjustments: "Other adjustments"
+		}
 	},
 	{
 		key: "listed-personal",
@@ -4151,7 +3513,13 @@ const AT1_SCHEDULE_21_POOLS = [
 		otherAdjustments: "121",
 		carryBack: "123",
 		closing: "125",
-		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."
+		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.",
+		captions: {
+			...SHARED_CAPTIONS,
+			expired: "Deduct: losses expired after seven taxation years",
+			appliedAgainstIncome: "Deduct: Amount applied against listed personal property gain (If Schedule 18 exists, enter amount from line 060. Otherwise, enter amount from federal Schedule 6, line 655).",
+			otherAdjustments: "Adjustments"
+		}
 	}
 ];
 const SECTIONS$23 = [
@@ -4286,7 +3654,7 @@ const RIFE = [
 const PART_1 = [
 	{
 		field: "001",
-		caption: "Net income (loss) for Alberta purposes",
+		caption: "Net Income (loss) per Alberta Schedule 12 line 054",
 		kind: "money",
 		role: "carried-in",
 		section: "current-year",
@@ -4299,14 +3667,15 @@ const PART_1 = [
 	},
 	{
 		field: "002",
-		caption: "Restricted interest and financing expenses deducted under ITA paragraph 111(1)(a.1)",
+		caption: "RIFE deducted in the year under paragraph 111(1)(a.1) of ITA (enter as a positive amount)",
 		kind: "money",
 		role: "input",
-		section: "current-year"
+		section: "current-year",
+		note: "RIFE is restricted interest and financing expenses."
 	},
 	{
 		field: "003",
-		caption: "Net capital losses deducted in the year",
+		caption: "Net capital losses deducted in the year (enter as a positive amount)",
 		kind: "money",
 		role: "input",
 		section: "current-year"
@@ -4320,21 +3689,21 @@ const PART_1 = [
 	},
 	{
 		field: "007",
-		caption: "Part VI.1 tax deductible",
+		caption: "Amount of Part VI.1 tax deductible",
 		kind: "money",
 		role: "input",
 		section: "current-year"
 	},
 	{
 		field: "011",
-		caption: "Prospector's and grubstaker's shares",
+		caption: "Amount deductible as prospector's and grubstaker's shares",
 		kind: "money",
 		role: "input",
 		section: "current-year"
 	},
 	{
 		field: "012",
-		caption: "Employer deduction for non-qualified securities under ITA paragraph 110(1)(e)",
+		caption: "Employer deduction for non-qualified securities - Paragraph 110(1)(e) of ITA",
 		kind: "money",
 		role: "input",
 		section: "current-year"
@@ -4348,41 +3717,62 @@ const PART_1 = [
 	},
 	{
 		field: "015",
-		caption: "Line 001 minus line 013",
+		caption: "Line 001 - line 013: (if positive, enter \"0\")",
 		kind: "money",
 		role: "computed",
 		section: "current-year"
 	},
 	{
 		field: "017",
-		caption: "Additions under ITA section 110.5 or subparagraph 115(1)(a)(vii) for foreign tax credits",
+		caption: "Deduct: ITA section 110.5 or subparagraph 115(1)(a)(vii) additions for foreign tax credits",
 		kind: "money",
 		role: "input",
-		section: "current-year"
+		section: "current-year",
+		/**
+		* The form prints "Carry forward to Schedule 12, line 082" in bold italic
+		* directly beneath this line's caption, and it was the one carry-forward on
+		* the page the definition did not record — so the interface showed this line
+		* with no destination while the four around it had theirs.
+		*/
+		to: {
+			form: "AT1SCH12",
+			line: "012082001",
+			note: "Carry forward to Schedule 12, line 082"
+		}
 	},
 	{
 		field: "019",
-		caption: "Current-year farm loss",
+		caption: "Add: Current year farm loss",
 		kind: "money",
 		role: "input",
 		section: "current-year"
 	},
 	{
 		field: "021",
-		caption: "Non-capital loss for the current year",
+		caption: "Non-capital loss for the current year: Line 015 - 017 + 019 (if positive, enter \"0\")",
 		kind: "money",
 		role: "computed",
 		section: "current-year",
-		note: "Line 015 minus line 017 plus line 019."
+		note: "If negative, enter this amount into line 037 as a positive."
 	}
 ];
-/** The row labels for one pool's continuity, in print order — exported so a UI-side paper Form View can build the same per-pool grid without re-typing the captions. */
+/**
+* The GENERIC row label for each continuity row, in print order.
+*
+* This is the fallback and the row-ORDER source, not the form's own wording:
+* each pool carries its own verbatim captions (see {@link AlbertaLossPool}'s
+* `captions`), because the three printed blocks word the same row differently
+* and the "applied" row is a different deduction per column. Use a pool's own
+* caption wherever one exists; this map is for the cases that want one short
+* neutral name for the concept — a column key, an aria-label, a log line.
+*/
 const CONTINUITY_CAPTIONS = {
 	carriedForward: "Carried forward from the preceding year",
 	expired: "Losses expired",
 	opening: "Balance at the beginning of the taxation year",
 	windUpTransfer: "Transfer on a wind-up or amalgamation",
 	currentYearLoss: "Current-year loss",
+	abilExpired: "Allowable business investment loss expired (federal Schedule 4 line 220)",
 	appliedAgainstIncome: "Applied against income",
 	section80Adjustment: "Adjustment under ITA section 80",
 	otherAdjustments: "Other adjustments",
@@ -4423,7 +3813,7 @@ const continuityFields = AT1_SCHEDULE_21_POOLS.flatMap((pool) => CONTINUITY_ORDE
 	const footnoteMarks = isClosing ? closingFootnotes[pool.key] : void 0;
 	return {
 		line: id$1(pool[k]),
-		caption: `${pool.label} — ${CONTINUITY_CAPTIONS[k]}`,
+		caption: `${pool.label} — ${pool.captions[k] ?? CONTINUITY_CAPTIONS[k]}`,
 		kind: "money",
 		role,
 		section: "continuity",
@@ -4458,9 +3848,9 @@ const AT1_SCHEDULE_21 = {
 		}))
 	].sort((a, b) => a.line.localeCompare(b.line)),
 	provenance: {
-		document: "research/field-maps/at1-schedules-12-21.md",
-		retrieved: "2026-08-08",
-		revision: "verified against the live TRA-certified form"
+		document: "research/sources/tra-forms/pdf/AT1SCH21-loss-continuity-TRA11741.pdf",
+		retrieved: "2026-09-08",
+		revision: "TRA11741 (AT173) Rev. 2026-03 — Part 1 captions, the per-pool continuity captions and the by-year-of-origin shading read off the rendered pages 1-4; line numbers were separately verified against the live TRA-certified form (research/field-maps/at1-schedules-12-21.md, 2026-08-08)."
 	},
 	footnotes: [
 		"This schedule is required if the opening balance or the claim for Alberta purposes differs from that for federal purposes.",
@@ -11833,12 +11223,7 @@ const FORMS = [
 	AT1_SCHEDULE_20,
 	AT1_SCHEDULE_21,
 	AT1_SCHEDULE_29,
-	AT1_SCHEDULE_8,
 	AT1_SCHEDULE_4,
-	AT1_SCHEDULE_6,
-	AT1_SCHEDULE_7,
-	AT1_SCHEDULE_5,
-	AT1_SCHEDULE_9,
 	AT4970
 ];
 const BY_ID = new Map(FORMS.map((f) => [f.id, f]));
@@ -11886,4 +11271,4 @@ function findBrokenLinks() {
 	return problems;
 }
 //#endregion
-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 };
+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_BALANCE_LINE 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, AT4970 as cn, SCHEDULE_1_TOTAL_DEDUCTIONS_LINE as ct, T2_SCHEDULE_55 as d, indexByLine as dt, AT1_SCHEDULE_4 as en, SCHEDULE_3_TAXABLE_PAID_LINE as et, SCHEDULE_53_CLOSING_GRIP_LINE as f, 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_BALANCE_CREDIT_LINES 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, AT4970_JURISDICTIONS as ln, T2_SCHEDULE_1 as lt, T2_SCHEDULE_53 as m, validateFormDefinition as mt, describeLine as n, AT1_SCHEDULE_2 as nn, SCHEDULE_2_CARRYFORWARD_YEARS as nt, getForm as o, AT1_JACKET as on, SCHEDULE_1_LINE_BY_NUMBER as ot, SCHEDULE_53_GENERAL_RATE_FACTOR as p, isEnterableLine as pt, SCHEDULE_4_CARRYBACK_YEARS as q, AT1_SCHEDULE_16_CARRYFORWARD_LINE as qt, findBrokenLinks as r, AT1_SCHEDULE_1 as rn, SCHEDULE_2_CHARITABLE_CURRENT_LINE as rt, SCHEDULE_141_PREPARER_IDENTIFIED_LINE as s, AT1_TAX_PAYABLE_LINE as sn, SCHEDULE_1_TOTAL_ADDITIONS_LINE as st, FORMS as t, AT1_SCHEDULE_3 as tn, T2_SCHEDULE_3 as tt, T2_SCHEDULE_130 as u, 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 };