@classytic/ca-tax 0.0.17 → 0.0.18

package/dist/index3.d.mts

@@ -289,6 +289,15 @@ interface LossCarrybackYear {
   /** The prior tax year the loss is applied to (ISO date of its year-end). */
   taxYearEnd: string;
   amount: number;
+  /**
+   * Net-capital pools only, and only where it differs from the schedule-wide
+   * default: the inclusion rate of the year the loss is APPLIED to, not of the
+   * year the loss arose. ¾ before 2000-02-28, ⅔ from then to 2000-10-17, ½
+   * after — so a three-year carry-back reaching across those dates carries
+   * three different rates, which is why this sits per-year and not per-pool.
+   * AT1 Schedule 10 transmits it on 043/045/047 to six decimals.
+   */
+  inclusionRate?: number;
 }
 interface LossCarrybackInput {
   /** The loss created in the current year (non-capital or net-capital). */
@@ -880,7 +889,7 @@ type Schedule8Entry = {
   method: 'limited-life';
   class: Class14Input;
 };
-interface Schedule8Result$1 {
+interface Schedule8Result {
   decliningBalance: CcaClassResult[];
   leasehold: Class13Result[];
   limitedLife: Class14Result[];
@@ -906,9 +915,9 @@ interface Schedule8Result$1 {
  * proceeds reach its capital cost, and the class caps at its own undepreciated
  * capital cost — so neither produces a recapture inclusion here.
  */
-declare function computeSchedule8$1(entries: readonly Schedule8Entry[], rates?: CcaRateTable, /** Short-tax-year proration (days ÷ 365) for the declining-balance rows. */
+declare function computeSchedule8(entries: readonly Schedule8Entry[], rates?: CcaRateTable, /** Short-tax-year proration (days ÷ 365) for the declining-balance rows. */
 
-prorationFactor?: number): Schedule8Result$1;
+prorationFactor?: number): Schedule8Result;
 //#endregion
 //#region src/t2/at1/schedules/schedule13-cca.d.ts
 /**
@@ -3153,13 +3162,13 @@ declare function computeSchedule3(input: Schedule3Input): Schedule3Result;
  * file rather than the shared filing module per the task instructions — other
  * agents are editing `at1-schedule-line-items.ts` concurrently.
  */
-interface At1ScheduleValueLike$5 {
+interface At1ScheduleValueLike$1 {
   lineItemId: string;
   value: string | number;
 }
-interface At1ScheduleDataLike$5 {
+interface At1ScheduleDataLike$1 {
   scheduleId: string;
-  values: At1ScheduleValueLike$5[];
+  values: At1ScheduleValueLike$1[];
 }
 /**
  * Field ids per the spec transcription above: 100-108 (ITC), 200-208 (CITC),
@@ -3169,7 +3178,7 @@ interface At1ScheduleDataLike$5 {
  * per-vintage figures this DOES compute (304/306/308/310) are filed on the
  * 300-series rollup, not re-emitted as an AAPITC occurrence table.
  */
-declare function schedule3Values(result: Schedule3Result): At1ScheduleDataLike$5;
+declare function schedule3Values(result: Schedule3Result): At1ScheduleDataLike$1;
 //#endregion
 //#region src/t2/at1/schedules/schedule4-foreign-investment-tax-credit.d.ts
 /**
@@ -3300,1167 +3309,6 @@ declare function computeSchedule4(input: Schedule4Input$1): Schedule4Result$1;
  */
 declare function schedule4Values(result: Schedule4Result$1): At1ScheduleData;
 //#endregion
-//#region src/t2/at1/schedules/schedule5-royalty-tax-deduction.d.ts
-/**
- * Alberta AT1 Schedule 5 — Alberta Royalty Tax Deduction.
- *
- * TRA spec §3.2.3.6 (Chapter 3, lines 5083-6291). The Alberta Royalty Tax
- * Deduction (RTD) shelters "Attributed Canadian Royalty Income" — Crown
- * charges net of the resource allowance and reimbursements — against Alberta
- * taxable income. Form 005 (this schedule) is required whenever the
- * corporation has Attributed Canadian Royalty Income, and **Form 007 (AT1
- * Schedule 7 — Royalty Tax Credit/Deduction Supplemental Information) must be
- * completed before Form 005** (line 5133-5138): "IF FORM 007 IS NOT INCLUDED
- * WITH FORMS 005 AND/OR 006, THEN THE CLIENT'S RTC ENTITLEMENT WILL BE
- * DISALLOWED."
- *
- * ── Structure ────────────────────────────────────────────────────────────
- *
- * The schedule has two independent pool systems that both feed AT1 core line
- * 064 (Royalty Tax Deduction):
- *
- *   1. **CRTD** ("Calculation of the Royalty Tax Deduction", 005001-005027) —
- *      the corporation's OWN unsuccessored royalty pool. A single running
- *      pool with a discretionary claim (line 016), capped by what remains
- *      available.
- *   2. **Successored pools** (Area C/D, 005101-005140) — per-vendor pools
- *      acquired on a change in control or the acquisition of substantially
- *      all Canadian resource properties, split into "second successored"
- *      (SSPI, 005101-005115) and "first successored" (FSPI, 005121-005135)
- *      generations. Unlike the CRTD, each occurrence's claim is MANDATORY
- *      arithmetic (marked "M" in the spec), not discretionary: it is exactly
- *      `min(pool base, property income)`.
- *
- * AT1 core line 064 = `005016 + 005140`, capped at AT1 core line 062 (Alberta
- * Taxable Income before the deduction). This engine cannot see line 062 (it
- * belongs to the AT1 jacket, not this schedule) so it is accepted as a plain
- * numeric input, `albertaTaxableIncomeBeforeDeduction`.
- *
- * ── Cross-references accepted as plain inputs (NOT re-derived here) ────────
- *
- *   • **005001** (Crown charges, line 001) is "the amount from [AT1] Schedule
- *     7, line 061" — a nine-term sum over Schedule 7's own Crown-payment,
- *     partnership-share and prior-year-adjustment sections (007003 + 007005 +
- *     007007 + 007009 + 007011 + 007013 + 007017 + 007025 + 007029 + Σ007077
- *     + Σ007079 + Σ007081 − 007051). AT1 Schedule 7 is a separate schedule
- *     with its own filing requirement (see above) built independently of this
- *     module. This engine accepts the finished Schedule 7 line 061 figure —
- *     `crownChargesNetOfReimbursements` — and applies only the final "if
- *     negative, default to zero" step that line 001 itself specifies.
- *   • **005005** (resource allowance, line 005): "Value = 012024 if it
- *     exists, otherwise default to fed 001346." AT1 Schedule 12
- *     (income/loss reconciliation) and federal Schedule 1 are both external
- *     to this module; the two candidate figures are accepted as plain inputs
- *     and this schedule applies only the stated precedence.
- *
- * ── A literal-spec asymmetry worth flagging (not "fixed") ──────────────────
- *
- * Line 013 (the pool available before the current year's claim, used to
- * build lines 016 and 017) is `005001 − 005005 − 005007 + 005011` — it nets
- * out **reimbursements (005007)**. Line 025 (the Attributed Royalty Income
- * carried forward to NEXT year) is defined by the spec as `005001 − 005005 +
- * 005011 − 000064 − 005023` (or, when `005001 − 005005 < 0`, `005011 − 000064
- * − 005023`) — with **no 005007 term at all**. That is exactly what TRA's
- * EFILE business rule states (lines 5379-5386 of the spec); this module
- * implements it literally rather than assuming the omission is a transcription
- * error and "fixing" it to match line 013's shape.
- *
- * Also note line 025 subtracts **000064**, the COMBINED royalty tax deduction
- * (CRTD claim + successored total, capped at Alberta taxable income) — not
- * just the CRTD's own claim (005016). That is likewise the literal EFILE
- * mapping, not a simplification made here.
- *
- * Whole dollars, pure.
- */
-/** One predecessor's transfer into the corporation's unsuccessored pool (Area B, 005031-005037). */
-interface At1Schedule5PredecessorTransfer {
-  /** 005031 — predecessor's legal name. */
-  predecessorName: string;
-  /** 005033 — Alberta Corporate Account Number, if the predecessor was Alberta-registered. */
-  albertaCorporateAccountNumber?: string;
-  /** 005035 — date of the transfer event (ISO `YYYY-MM-DD`), within the corporation's taxation year. */
-  dateOfEvent: string;
-  /** 005037 — carry-forward amount transferred to this corporation. */
-  amountTransferred: number;
-}
-/**
- * One occurrence in a successored-pool section (SSPI 005101-005115 or FSPI
- * 005121-005135). `poolBroughtForward` and `acquisitionAmount` are mutually
- * exclusive per the spec ("only one field can exist" for 105/107 and for
- * 125/127) — supply exactly one.
- */
-interface At1Schedule5SuccessoredPoolEntry {
-  /** 005101 / 005121 — legal name of the vendor, predecessor, or the corporation itself on a change in control. */
-  vendorName: string;
-  /** 005103 / 005123 — date of the event (ISO `YYYY-MM-DD`), oldest to newest across occurrences. */
-  dateOfEvent: string;
-  /**
-   * 005105 / 005125 — pool amount available for carry-forward at the end of
-   * the preceding year (continuing an existing successored pool). Mutually
-   * exclusive with `acquisitionAmount` for the same occurrence.
-   */
-  poolBroughtForward?: number;
-  /**
-   * 005107 / 005127 — cost on acquisition of all/substantially all Canadian
-   * resource properties, or on a change in control, under s.20(8) or 20(14)
-   * (a NEW successored pool this year). Mutually exclusive with
-   * `poolBroughtForward` for the same occurrence.
-   */
-  acquisitionAmount?: number;
-  /** 005109 / 005129 — property income under s.20(1)(c). A loss (negative) is treated as nil. */
-  propertyIncome: number;
-}
-/** Result for one successored-pool occurrence (005111/005113 or 005131/005133). */
-interface At1Schedule5SuccessoredPoolEntryResult {
-  vendorName: string;
-  dateOfEvent: string;
-  /** (105 or 107) / (125 or 127) — the pool base for this occurrence. */
-  base: number;
-  /**
-   * Which mutually-exclusive field `base` came from — 105/125 for
-   * `'broughtForward'`, 107/127 for `'acquired'`, or `'unspecified'` when
-   * neither was supplied (base is nil; see the `issues` entry for the
-   * occurrence). Drives which line `schedule5Values` files `base` under.
-   */
-  baseKind: 'broughtForward' | 'acquired' | 'unspecified';
-  /** Property income, floored at zero. */
-  propertyIncome: number;
-  /** 005111 / 005131 — mandatory arithmetic: min(base, propertyIncome). */
-  claim: number;
-  /** 005113 / 005133 — base minus claim. */
-  carryForwardBeforeTransfer: number;
-}
-/** 005026/005027 — whether the resource pools were transferred during the year. */
-interface At1Schedule5PoolTransfer {
-  /**
-   * 005026 — 1: transfer due to disposition of all/substantially all Canadian
-   * resource properties (s.20(8)); 2: transfer due to a change in control or
-   * ceasing to be exempt under s.20(14); 3: no transfer occurred.
-   */
-  type: 1 | 2 | 3;
-  /** 005027 — legal name of the acquiring corporation. Required when `type` is 1 or 2; must be absent when 3. */
-  acquirerName?: string;
-}
-interface AlbertaSchedule5Input {
-  /**
-   * 005001 — Crown charges under s.20(6)(a)-(e), with reference to s.20(13):
-   * AT1 Schedule 7, line 061. See the module docstring — this is Schedule 7's
-   * finished output, not re-derived here. Floored at zero per the spec's
-   * final step on line 001.
-   */
-  crownChargesNetOfReimbursements?: number;
-  /**
-   * 005005 — resource allowance claimed under s.20(6)(g). Prefer
-   * `albertaResourceAllowance` (AT1 Schedule 12, line 024); falls back to
-   * `federalResourceAllowance` (federal Schedule 1, line 346) when absent,
-   * per the spec's stated precedence.
-   */
-  albertaResourceAllowance?: number;
-  /** 005005 fallback — federal Schedule 1, line 346. Used only when `albertaResourceAllowance` is not supplied. */
-  federalResourceAllowance?: number;
-  /**
-   * 005007 — reimbursements received under a contract in respect of amounts
-   * on line 001, under s.20(6)(f). Must not already be netted into
-   * `crownChargesNetOfReimbursements`. Excludes ARTC and other government
-   * rebates or credits (per the spec note).
-   */
-  reimbursementsForCrownCharges?: number;
-  /** 005043 — corporation's own unsuccessored pool C/F from the preceding year (normally last year's 005017; enter manually if unavailable). */
-  openingUnsuccessoredPoolBalance?: number;
-  /** 005031-005037 — predecessor transfers into the unsuccessored pool (amalgamation under s.20(10), or wind-up of a wholly-owned subsidiary under s.20(11)). */
-  predecessorTransfers?: readonly At1Schedule5PredecessorTransfer[];
-  /**
-   * 005016 — the CRTD claim actually made against the unsuccessored pool.
-   * Discretionary (spec marks it "X", not "M"): omit to claim the maximum
-   * available (lesser of the pool balance and remaining Alberta taxable
-   * income capacity).
-   */
-  crtdAmountClaimed?: number;
-  /** 005023 — Attributed Royalty Income transferred to another corporation during the year on disposal of substantially all Canadian resource properties. */
-  transferredOnDisposal?: number;
-  /** 005200 — whether the corporation has any successored pools to report. When false, `secondSuccessoredPools`/`firstSuccessoredPools` must be empty (spec: 005101-005140 "must not exist"). */
-  hasSuccessoredPools?: boolean;
-  /** SSPI, 005101-005115 — second successored pool occurrences, oldest date of event first. */
-  secondSuccessoredPools?: readonly At1Schedule5SuccessoredPoolEntry[];
-  /** FSPI, 005121-005135 — first successored pool occurrences, oldest date of event first. */
-  firstSuccessoredPools?: readonly At1Schedule5SuccessoredPoolEntry[];
-  /** 005026/005027 — pool transfer during the year, if any. */
-  poolTransfer?: At1Schedule5PoolTransfer;
-  /**
-   * 005100 — was there a change in control that created the immediately
-   * preceding taxation year end? Informational; cross-checked against the
-   * AT1 core fields below when both are supplied.
-   */
-  changeInControlEndedPrecedingYear?: boolean;
-  /** AT1 core 000038 — tax year end changed since the last return filed. For the 005100 cross-check only. */
-  at1TaxYearEndChanged?: boolean;
-  /** AT1 core 000039 — reason for the tax year end change (2 = change in control). For the 005100 cross-check only. */
-  at1TaxYearEndChangeReason?: 1 | 2 | 3;
-  /**
-   * AT1 core 000062 — Alberta Taxable Income (Loss) before this deduction.
-   * Owned by the AT1 jacket, not this schedule; caps both the CRTD claim
-   * (line 016) and the combined total (line 064).
-   */
-  albertaTaxableIncomeBeforeDeduction?: number;
-}
-interface AlbertaSchedule5Result {
-  /** 005001, floored at zero. */
-  crownCharges: number;
-  /** 005005. */
-  resourceAllowance: number;
-  /** 005007. */
-  reimbursements: number;
-  /** Sum of 005037 across predecessor transfers. */
-  predecessorTransfersTotal: number;
-  /** 005011 = 005043 + Σ005037. */
-  attributedRoyaltyIncomeCarryForwardIn: number;
-  /** Line 013 (unlabeled internal subtotal) = 005001 − 005005 − 005007 + 005011. */
-  unsuccessoredPoolAvailable: number;
-  /** The maximum line 016 could claim: max(0, min(unsuccessoredPoolAvailable, 000062 − 005140)). */
-  crtdMaxClaimable: number;
-  /** 005016 — the CRTD claim actually made. */
-  crtdClaim: number;
-  /** 005017 = unsuccessoredPoolAvailable − crtdClaim. */
-  poolAvailableCarryForward: number;
-  /** 005023, passed through. */
-  transferredOnDisposal: number;
-  /** SSPI results, in input order. */
-  secondSuccessoredPools: At1Schedule5SuccessoredPoolEntryResult[];
-  /** FSPI results, in input order. */
-  firstSuccessoredPools: At1Schedule5SuccessoredPoolEntryResult[];
-  /** 005115 = Σ SSPI carryForwardBeforeTransfer. */
-  secondSuccessoredSubtotal: number;
-  /** 005135 = Σ FSPI carryForwardBeforeTransfer. */
-  firstSuccessoredSubtotal: number;
-  /** 005140 = Σ SSPI claims + Σ FSPI claims. */
-  successoredTotal: number;
-  /** AT1 core 000064 = min(005016 + 005140, 000062), floored at zero (see `issues` when this floor binds). */
-  totalRoyaltyTaxDeduction: number;
-  /** 005025, floored at zero. */
-  attributedRoyaltyIncomeCarryForwardOut: number;
-  /** 005026/005027, passed through from input for filing — see `schedule5Values`. */
-  poolTransfer?: At1Schedule5PoolTransfer;
-  /** 005100, passed through from input for filing — see `schedule5Values`. */
-  changeInControlEndedPrecedingYear?: boolean;
-  /** True once there is Attributed Canadian Royalty Income (per the spec, this is when Form 005 must be filed). */
-  formRequired: boolean;
-  issues: string[];
-}
-declare function computeAlbertaSchedule5(input: AlbertaSchedule5Input): AlbertaSchedule5Result;
-/**
- * `scheduleNNValues` for Schedule 5, following the `at1-schedule-line-items.ts`
- * builder pattern (see `schedule17Values`, `schedule18Values`, and the sibling
- * `schedule3Values` in `schedule3-other-deductions-credits.ts`). Kept in THIS
- * file rather than the shared filing module per the task instructions — other
- * agents are wiring their own schedules into `at1-schedule-line-items.ts`
- * concurrently.
- *
- * Emits every line `AlbertaSchedule5Result` carries a value for:
- *   005001, 005005, 005007, 005011, 005016, 005017, 005023, 005025, 005026,
- *   005027, 005100, and the successored-pool occurrences 005101-005140.
- *
- * NOT emitted, because the result does not retain them distinctly:
- *   005031-005043 (Area B predecessor-transfer detail and the opening pool
- *   balance) — the module aggregates both into 005011
- *   (`attributedRoyaltyIncomeCarryForwardIn`) and does not carry the
- *   per-predecessor breakdown or the raw opening balance forward into the
- *   result; and 005200, which gates whether the successored sections are
- *   processed at all but is not itself a filed dollar/detail line.
- */
-interface At1ScheduleValueLike$4 {
-  lineItemId: string;
-  value: string | number;
-}
-interface At1ScheduleDataLike$4 {
-  scheduleId: string;
-  values: At1ScheduleValueLike$4[];
-}
-declare function schedule5Values(result: AlbertaSchedule5Result): At1ScheduleDataLike$4;
-//#endregion
-//#region src/t2/at1/schedules/schedule6-royalty-tax-credit.d.ts
-/**
- * Alberta AT1 Schedule 6 — Alberta Royalty Tax Credit.
- *
- * TRA spec §3.2.3.7 (Chapter 3, lines 6292-6653). Required "If the corp, for
- * the taxation year, has incurred Alberta Crown Royalty in respect of a
- * royalty receivable by or payable to Alberta under a lease or licence
- * granting petroleum rights, natural gas rights or petroleum and natural gas
- * rights" (spec lines 6342-6361). Two filing preconditions worth carrying
- * into any caller, neither of which this pure module can enforce itself:
- * **AT1 Schedule 7 must be completed before Schedule 6** ("IF FORM 007 IS NOT
- * INCLUDED WITH FORMS 005 AND/OR 006, THEN THE CLIENT'S RTC ENTITLEMENT WILL
- * BE DISALLOWED" — spec lines 6710-6715), and the completed form "must be
- * submitted to Treasury Board and Finance within three years of the taxation
- * year end in which the Alberta Crown Royalty was incurred" (spec lines
- * 6354-6360).
- *
- * ── The four fields this schedule's own MAPPINGS table actually defines ────
- *
- *   006002  ARTC  Is the corp associated with one or more corporations that
- *                 have incurred Alberta Crown Royalty in the year? 1 = Yes,
- *                 default 2 = No. (spec lines 6363-6373)
- *   006004        Alberta Crown Royalty incurred in the taxation year:
- *                 007003 + Σ007077 − Σ007087 + Σ007089. (spec lines 6375-6384)
- *   006006        Crown Royalty Shelter — see below. (spec lines 6443-6448)
- *   006008        Weighted Average Rate — see below. (spec lines 6450-6464)
- *
- * plus two sections that exist ONLY when 006002 = 1 (associated):
- *
- *   ACRS   (006022-006028) — the ASSOCIATED corporation with the longest
- *          taxation year: its Corporate Account Number, tax year dates, and
- *          the number of days in that year (max 365). (spec lines 6466-6558)
- *   AACRS  (006030-006034) — the $2,000,000 shelter pool, sized by the
- *          longest associated year (006028), ALLOCATED among the associated
- *          group. Sort such that the FIRST occurrence (006030001) is the
- *          corporation filing this return — 006006 (this filer's own
- *          shelter) then equals 006034001 exactly. Each allocation, and the
- *          sum of all allocations, is capped at $2,000,000 ×
- *          (006028 / 365). (spec lines 6559-6652)
- *
- * ── 006004 is accepted as a plain input, not re-derived here ───────────────
- *
- * Every term of 006004's formula (007003, 007077, 007087, 007089) lives on
- * AT1 Schedule 7, which this package also implements
- * (`schedule7-royalty-supplemental.ts`). Rather than re-import Schedule 7's
- * internals here, `albertaCrownRoyaltyIncurred` is taken as a plain numeric
- * input — pass `computeAlbertaSchedule7(...).albertaCrownRoyaltyForSchedule6`,
- * which computes that exact formula. This mirrors how AT1 Schedule 20 takes
- * its Schedule 12 income ceiling as a plain input rather than importing
- * Schedule 12: the two schedules stay independently testable, and the wiring
- * between them is the caller's job (`alberta-return.ts`), not this module's.
- *
- * ── 006006 Crown Royalty Shelter — two mutually exclusive paths ────────────
- *
- *   associated (006002 = 1):     006006 = 006034001 (this filer's own
- *                                 allocation from the AACRS pool below)
- *   not associated (006002 = 2): 006006 = $2,000,000 × (days in this corp's
- *                                 own taxation year, max 365) / 365
- *
- * ── 006008 Weighted Average Rate — an EXTERNAL rate table, not computed ─────
- *
- * "For each calendar quarter that the taxation year spans, enter the sum of
- * the number of days in the taxation year that fall within the calendar
- * quarter / total number of days in the taxation year X RTC quarterly rate
- * ... Note that the rate can be found on website:
- * http://www.finance.alberta.ca/publications/tax_rebates/rates/rtc1.html"
- * (spec lines 6450-6464). The RTC quarterly rate itself is a published
- * external figure this engine has no source for; `quarters` therefore takes
- * BOTH the day-count weight and the already-looked-up rate per quarter, and
- * this module only does the weighting arithmetic the spec states, to 4
- * decimal places (e.g. `.7500`, `.6667`).
- *
- * ── CONFIRMED: there is no "credit" dollar amount to compute here ──────────
- *
- * The transcribed range for this schedule (spec lines 6292-6653) ends after
- * 006034 with no field that multiplies the weighted average rate (006008) by
- * the royalty incurred (006004) or the shelter (006006) into a claimable
- * credit — and this is not a transcription gap. Traced through the AT1
- * jacket's own MAPPINGS (spec §3.2.3.1): the balance-owing reconciliation is
- * `090 = 080 − (081 + 082 + 085 + 086 + 087)`, where 080 is Alberta Tax
- * Payable, 081 is the SR&ED credit (form 009), 082 is "Instalments and other
- * payments **and ARTC instalments** credited to income tax account for this
- * taxation year" — a single, plain, preparer-entered figure — and 086/087 are
- * the capital gains refund and other credits. No line in that sequence reads
- * "if form 006 exists, value = ...", unlike every other schedule's credit
- * (see 072 = form 004, 074 = form 008, 081 = form 009).
- *
- * The Alberta Royalty Tax Credit is administered as an INSTALMENT PROGRAM,
- * not an annual claimed credit: TRA pays or credits ARTC instalments to the
- * corporation during the year based on estimated entitlement, and the
- * corporation simply reports what it already received at line 082 (already
- * collected in this app's shared "Payments & Instalments" schedule) — it
- * does not compute a fresh credit from Schedule 6/7's own figures on this
- * return. Schedule 6/7 exist to establish the royalty amount, shelter and
- * rate TRA uses to determine those instalments (and to support TRA's own
- * assessment), not to produce a number the corporation deducts here. So this
- * module correctly stops at the three components (006004, 006006, 006008)
- * — that is the schedule's whole job.
- *
- * Whole dollars, pure.
- */
-/** ACRS (006022-006028) — the associated corporation with the longest taxation year. */
-interface RoyaltyTaxCreditLongestAssociatedYear {
-  /** 006022 — Alberta Corporate Account Number of that corporation. */
-  albertaCan?: string;
-  /** 006024 — that corporation's taxation year beginning, ISO `YYYY-MM-DD`. */
-  taxationYearBeginning?: string;
-  /** 006026 — that corporation's taxation year ending, ISO `YYYY-MM-DD`. */
-  taxationYearEnding?: string;
-  /** 006028 — number of days in that taxation year, capped at 365 on the form. */
-  days: number;
-}
-/** One row of the AACRS allocation table (006030-006034). */
-interface RoyaltyTaxCreditShelterAllocation {
-  /** 006030 — name of the corporation. Sort so the FIRST row is the corporation filing this return. */
-  name: string;
-  /** 006032 — Alberta Corporate Account Number, if this row is not the filer. */
-  albertaCan?: string;
-  /** 006034 — amount of the $2,000,000 shelter pool allocated to this corporation. */
-  allocatedAmount: number;
-}
-/** One resolved allocation row, after the per-row and aggregate caps are applied. */
-interface RoyaltyTaxCreditShelterAllocationResult {
-  name: string;
-  albertaCan?: string;
-  /** 006034, capped at the pool per row. See `AlbertaSchedule6Result.issues` if capping occurred. */
-  allocatedAmount: number;
-  /** What was actually requested before capping, for the audit trail. */
-  requestedAmount: number;
-}
-/** One quarter the taxation year spans, for the 006008 weighted-average-rate calculation. */
-interface RoyaltyTaxCreditQuarter {
-  /** Number of days in the taxation year that fall within this calendar quarter. */
-  days: number;
-  /** The published RTC quarterly rate for this calendar quarter, as a decimal (e.g. 0.0473). */
-  rate: number;
-}
-interface AlbertaSchedule6Input {
-  /** 006002 — is the corp associated with one or more corporations that incurred Alberta Crown Royalty in the year? Defaults to No. */
-  associatedWithCrownRoyaltyCorporations?: boolean;
-  /**
-   * 006004 — Alberta Crown Royalty incurred in the taxation year. Pass
-   * `computeAlbertaSchedule7(...).albertaCrownRoyaltyForSchedule6`; see the
-   * module docstring for why this is a plain input rather than re-derived.
-   */
-  albertaCrownRoyaltyIncurred?: number;
-  /**
-   * Days in THIS corporation's own taxation year — used only on the
-   * NOT-associated shelter path (006002 = 2). Defaults to 365 (a full year)
-   * and is capped at 365, per the form's own "(max 365)".
-   */
-  taxationYearDays?: number;
-  /** ACRS — required when `associatedWithCrownRoyaltyCorporations` is true. */
-  longestAssociatedYear?: RoyaltyTaxCreditLongestAssociatedYear;
-  /**
-   * AACRS — required when `associatedWithCrownRoyaltyCorporations` is true.
-   * The FIRST entry must be the corporation filing this return — its
-   * (possibly capped) `allocatedAmount` becomes 006006.
-   */
-  allocations?: readonly RoyaltyTaxCreditShelterAllocation[];
-  /** 006008 — one entry per calendar quarter the taxation year spans. */
-  quarters?: readonly RoyaltyTaxCreditQuarter[];
-}
-interface AlbertaSchedule6Result {
-  /** 006002. */
-  associatedWithCrownRoyaltyCorporations: boolean;
-  /** 006004. */
-  albertaCrownRoyaltyIncurred: number;
-  /** 006006. */
-  crownRoyaltyShelter: number;
-  /** 006008, to 4 decimal places. */
-  weightedAverageRate: number;
-  /** ACRS, echoed through with `days` resolved — present only when associated. */
-  longestAssociatedYear?: RoyaltyTaxCreditLongestAssociatedYear;
-  /** The $2,000,000 × (006028 / 365) pool being allocated — present only when associated. */
-  aggregateShelterPool: number;
-  /** AACRS, after per-row and aggregate capping. */
-  allocations: RoyaltyTaxCreditShelterAllocationResult[];
-  /** Σ allocated (post-cap). Cannot exceed `aggregateShelterPool`. */
-  totalAllocated: number;
-  /** Whether Alberta Crown Royalty was incurred at all — the form's own trigger condition (spec lines 6342-6361), evaluated from `albertaCrownRoyaltyIncurred` alone. */
-  formRequired: boolean;
-  issues: string[];
-}
-/**
- * `scheduleNNValues` for Schedule 6, following the `at1-schedule-line-items.ts`
- * builder pattern (see `schedule3Values` in `schedule3-other-deductions-credits.ts`
- * for the identical local-type convention). Kept in THIS file rather than the
- * shared filing module — other agents edit `at1-schedule-line-items.ts`
- * concurrently.
- */
-interface At1ScheduleValueLike$3 {
-  lineItemId: string;
-  value: string | number;
-}
-interface At1ScheduleDataLike$3 {
-  scheduleId: string;
-  values: At1ScheduleValueLike$3[];
-}
-/**
- * Emits every field this module's own MAPPINGS transcription actually defines
- * a number for: 006002/004/006/008, and — only when the corporation is
- * associated — the ACRS section (006022-028) and the AACRS allocation table
- * (006030-034, one occurrence per row).
- *
- * ── No credit amount is filed here, because none exists on this schedule ────
- *
- * See the module docstring's "CONFIRMED: there is no 'credit' dollar amount
- * to compute here" section — the Alberta Royalty Tax Credit is an instalment
- * program (AT1 jacket line 000082, the shared "Payments & Instalments"
- * schedule), not a value Schedule 6 computes and files. This builder emits
- * exactly the three components the schedule DOES define (006004, 006006,
- * 006008) plus the ACRS/AACRS detail when associated — matching
- * `schedule3Values`'s `At1ScheduleDataLike` shape exactly: `{ scheduleId,
- * values }`.
- */
-declare function schedule6Values(result: AlbertaSchedule6Result): At1ScheduleDataLike$3;
-declare function computeAlbertaSchedule6(input: AlbertaSchedule6Input): AlbertaSchedule6Result;
-//#endregion
-//#region src/t2/at1/schedules/schedule7-royalty-supplemental.d.ts
-/**
- * Alberta AT1 Schedule 7 — Alberta Royalty Tax Credit/Deduction Supplemental
- * Information.
- *
- * TRA spec §3.2.3.8 (Chapter 3, lines 6654-7251). Schedule 7 is not itself a
- * claim — it is the disclosure schedule that supports BOTH AT1 Schedule 5
- * (Royalty Tax Deduction) and AT1 Schedule 6 (Royalty Tax Credit): "If there
- * is a requirement for forms 005 and/or form 006, then form 007 must be
- * completed. IF FORM 007 IS NOT INCLUDED WITH FORMS 005 AND/OR 006, THEN THE
- * CLIENT'S RTC ENTITLEMENT WILL BE DISALLOWED" (spec lines 6704-6715).
- * Schedule 5 is built independently by another module in this package; this
- * one only produces the figures Schedule 5 and Schedule 6 each cite as coming
- * "from Schedule 7".
- *
- * ── Structure ────────────────────────────────────────────────────────────
- *
- *   CPI  (Crown Payment Information, 007003-007029)  — the corporation's own
- *        crown charges, transcribed line by line from the income statement
- *        (fed form 125) and balance sheet (fed form 100).
- *   PITI (Partnership Income Tax Information, 007071-007081) — one row per
- *        partnership the corporation is a member of, repeating.
- *   ACRA (Adjustments to ACR Reported in the Current year but Relating to
- *        prior taxation years, 007083-007091) — one row per prior-year
- *        correction, repeating.
- *
- * ── Two totals with NO defining row of their own in this MAPPINGS table ────
- *
- * Both totals below are cited BY NAME from other schedules' own field
- * definitions elsewhere in the same spec document, but neither has its own
- * row inside Schedule 7's MAPPINGS block (spec lines 6654-7251, the full
- * extent of Schedule 7 in this document) — the field numbering jumps
- * 007051 → 007071 with no 007061 row ever printed, even though line 061 is
- * referenced as an existing, fully-defined line. Both are modelled here
- * because their formulas are stated explicitly elsewhere in the spec, not
- * guessed:
- *
- *   **007051** ("Total Adjustments to current year Alberta Crown Royalty due
- *   to adjustments from Prior Production Years") DOES have its own row
- *   (spec lines 6939-6947):
- *     051 = Σ (007087 − 007089 + 007091), default zero if no ACRA rows.
- *
- *   **007061** has no row in 6654-7251, but AT1 Schedule 5's own field 005001
- *   ("Crown charges") cites it verbatim, formula included in full (spec
- *   lines 5237-5248, inside Schedule 5's own MAPPINGS block, not Schedule
- *   7's):
- *     "Enter the amount from Schedule 7, line 061.
- *      007003 + 007005 + 007007 + 007009 + 007011 + 007013 + 007017 +
- *      007025 + 007029 + (sum of all 007077) + (sum of all 007079) +
- *      (sum of all 007081) − 007051
- *      if negative, default to zero."
- *   The "if negative, default to zero" step is Schedule 5's own 005001 rule
- *   (confirmed against the Schedule 5 module in this package, which applies
- *   that floor itself), so `crownChargesNetOfReimbursements` here is left
- *   SIGNED — un-floored — and the floor is Schedule 5's job, not this
- *   module's.
- *
- * ── A sign asymmetry between 007051 and 006004, not resolved here ──────────
- *
- * AT1 Schedule 6's own field 006004 ("Alberta Crown Royalty incurred in the
- * taxation year") is defined, also elsewhere in the spec (Schedule 6's own
- * block, lines 6375-6384), as:
- *
- *     006004 = 007003 + (sum of all 007077) − (sum of all 007087)
- *                      + (sum of all 007089)
- *
- * That is the OPPOSITE sign treatment of 007087/007089 from 007051 above
- * (which adds 087 and subtracts 089). Both formulas are transcribed exactly
- * as printed — this module does not "correct" the apparent inversion, and
- * `albertaCrownRoyaltyForSchedule6` and `totalAdjustments` are computed
- * independently, each per its own literal spec text. Flagged for the filer
- * to confirm against the live form rather than silently normalized.
- *
- * ── Cross-reference to Schedule 5 (built independently, out of scope here) ──
- *
- * `totalPartnershipShareOtherCrownCharges` (Σ007081, "corporation's share of
- * other Crown charges eligible for Royalty Tax Deduction") feeds Schedule 5,
- * not this schedule — it is exposed here purely as data collected on this
- * form, computed and passed through, never consumed by Schedule 6 or by any
- * calculation inside this module.
- *
- * Whole dollars, pure.
- */
-/** One partnership the corporation is a member of (PITI, 007071-007081). */
-interface RoyaltySupplementalPartnership {
-  /** 007071 — legal name of the partnership. */
-  name: string;
-  /** 007073 — corporation's percentage interest, as a decimal (0.75, not 75). Expressed to 4 decimal places on the form. */
-  interestPercent: number;
-  /** 007075 — partnership fiscal period end, ISO `YYYY-MM-DD`. */
-  fiscalPeriodEnd?: string;
-  /** 007077 — corporation's share of Alberta Crown Royalties eligible for the Royalty Tax Credit. */
-  shareEligibleForCredit?: number;
-  /** 007079 — corporation's share of other royalties paid to Alberta not eligible for the Royalty Tax Credit. */
-  shareOtherRoyaltiesNotEligible?: number;
-  /**
-   * 007081 — corporation's share of other Crown charges eligible for the
-   * Royalty Tax Deduction. Feeds AT1 Schedule 5 (built independently); not
-   * used anywhere in this module's own arithmetic beyond being summed and
-   * passed through.
-   */
-  shareOtherCrownChargesEligibleForDeduction?: number;
-}
-/** One resolved partnership row. */
-interface RoyaltySupplementalPartnershipResult {
-  name: string;
-  interestPercent: number;
-  fiscalPeriodEnd?: string;
-  shareEligibleForCredit: number;
-  shareOtherRoyaltiesNotEligible: number;
-  shareOtherCrownChargesEligibleForDeduction: number;
-}
-/**
- * One prior-year Alberta Crown Royalty adjustment reported in the current
- * accounting period (ACRA, 007083-007091).
- */
-interface RoyaltySupplementalPriorYearAdjustment {
-  /** 007083 — the prior production period (taxation year end) the adjustment relates to, ISO `YYYY-MM-DD`. */
-  priorProductionPeriodEnd?: string;
-  /** 007085 — 1 = Department of Resource Development (formerly Energy), 2 = Operator. */
-  sourceOfAdjustment?: 1 | 2;
-  /** 007087 — amount of INCREASE to eligible crown royalties for that prior year (positive magnitude). */
-  increase?: number;
-  /** 007089 — amount of DECREASE to eligible crown royalties for that prior year (positive magnitude). */
-  decrease?: number;
-  /** 007091 — signed adjustment to the amount NOT eligible for the Royalty Tax Credit for that prior year. */
-  adjustmentNotEligibleForCredit?: number;
-}
-/** One resolved prior-year adjustment row. */
-interface RoyaltySupplementalPriorYearAdjustmentResult {
-  priorProductionPeriodEnd?: string;
-  sourceOfAdjustment?: 1 | 2;
-  increase: number;
-  decrease: number;
-  adjustmentNotEligibleForCredit: number;
-}
-interface AlbertaSchedule7Input {
-  /** 007003 — Alberta crown royalty eligible for the Royalty Tax Credit, from the income statement (fed form 125). */
-  eligibleCrownRoyalty?: number;
-  /** 007005 — other royalties paid to Alberta not eligible for the Royalty Tax Credit (fed form 125). */
-  otherRoyaltiesNotEligible?: number;
-  /** 007007 — crown royalty paid to other provincial or federal jurisdictions (fed form 125). */
-  royaltyPaidToOtherJurisdictions?: number;
-  /** 007009 — non-deductible crown lease rentals (fed form 125). */
-  nonDeductibleCrownLeaseRentals?: number;
-  /** 007011 — mineral taxes (fed form 125). */
-  mineralTaxes?: number;
-  /** 007013 — Saskatchewan resources surcharge, non-deductible portion only (fed form 125). */
-  saskatchewanResourcesSurcharge?: number;
-  /** 007014 / 007015 / 007016 — up to three names of other non-deductible crown charge types (fed form 125). */
-  otherNonDeductibleCrownChargeTypes?: readonly string[];
-  /**
-   * 007017 — total dollar amount of the other non-deductible crown charges
-   * named above. The spec sums the underlying source-document amounts for
-   * whichever types are named; those per-type amounts are not themselves
-   * separate transmitted fields, so the total is taken as a pass-through
-   * input. Defaults to zero when no types are named, per spec.
-   */
-  otherNonDeductibleCrownCharges?: number;
-  /** 007025 — crown lease rentals capitalized during the year on non-producing properties, non-deductible portion (balance sheet, fed form 100). */
-  crownLeaseRentalsCapitalized?: number;
-  /** 007027 — name of another balance sheet (fed form 100) eligible deduction. */
-  otherBalanceSheetDeductionName?: string;
-  /** 007029 — dollar amount of the deduction named at 007027. Defaults to zero when no name is given, per spec. */
-  otherBalanceSheetDeduction?: number;
-  /** PITI — one row per partnership the corporation is a member of. */
-  partnerships?: readonly RoyaltySupplementalPartnership[];
-  /** ACRA — one row per prior-year Alberta Crown Royalty adjustment reported in the current year. */
-  priorYearAdjustments?: readonly RoyaltySupplementalPriorYearAdjustment[];
-}
-interface AlbertaSchedule7Result {
-  eligibleCrownRoyalty: number;
-  otherRoyaltiesNotEligible: number;
-  royaltyPaidToOtherJurisdictions: number;
-  nonDeductibleCrownLeaseRentals: number;
-  mineralTaxes: number;
-  saskatchewanResourcesSurcharge: number;
-  otherNonDeductibleCrownChargeTypes: string[];
-  /** 007017. */
-  otherNonDeductibleCrownCharges: number;
-  crownLeaseRentalsCapitalized: number;
-  otherBalanceSheetDeductionName?: string;
-  /** 007029. */
-  otherBalanceSheetDeduction: number;
-  partnerships: RoyaltySupplementalPartnershipResult[];
-  /** Σ 007077 across all partnerships. */
-  totalPartnershipShareEligibleForCredit: number;
-  /** Σ 007079 across all partnerships. */
-  totalPartnershipShareOtherRoyaltiesNotEligible: number;
-  /** Σ 007081 across all partnerships — feeds AT1 Schedule 5, not used here. */
-  totalPartnershipShareOtherCrownCharges: number;
-  priorYearAdjustments: RoyaltySupplementalPriorYearAdjustmentResult[];
-  /** 007051 = Σ (087 − 089 + 091). */
-  totalAdjustments: number;
-  /**
-   * 007061 — no defining row in this schedule's own MAPPINGS block; formula
-   * transcribed from AT1 Schedule 5's field 005001 definition, which cites it
-   * as "Schedule 7, line 061" in full. Left SIGNED — Schedule 5 applies its
-   * own floor at zero.
-   */
-  crownChargesNetOfReimbursements: number;
-  /**
-   * AT1 Schedule 6's 006004 ("Alberta Crown Royalty incurred in the taxation
-   * year"): 007003 + Σ077 − Σ087 + Σ089. Pass this into
-   * `computeAlbertaSchedule6`'s `albertaCrownRoyaltyIncurred` input.
-   */
-  albertaCrownRoyaltyForSchedule6: number;
-  issues: string[];
-}
-/**
- * `scheduleNNValues` for Schedule 7, following the `at1-schedule-line-items.ts`
- * builder pattern (see `schedule3Values` in `schedule3-other-deductions-credits.ts`
- * for the identical local-type convention this file reuses). Kept in THIS
- * file rather than the shared filing module — other agents edit
- * `at1-schedule-line-items.ts` concurrently.
- */
-interface At1ScheduleValueLike$2 {
-  lineItemId: string;
-  value: string | number;
-}
-interface At1ScheduleDataLike$2 {
-  scheduleId: string;
-  values: At1ScheduleValueLike$2[];
-}
-/**
- * Emits CPI (007003-029), the computed totals 007051 and 007061, and the two
- * repeating sections — PITI (007071-081, one occurrence per partnership) and
- * ACRA (007083-091, one occurrence per prior-year adjustment).
- *
- * 007061 is filed even though it has no defining row of its own anywhere in
- * this schedule's MAPPINGS block (spec lines 6654-7251) — see the module
- * docstring's "Two totals with NO defining row of their own in this MAPPINGS
- * table" section. It is a real Schedule 7 output line: AT1 Schedule 5's own
- * field 005001 definition (spec lines 5237-5248) names it explicitly as
- * "Schedule 7, line 061" and gives its formula in full, so it is filed here
- * under that citation rather than omitted for lack of a home row.
- */
-declare function schedule7Values$1(result: AlbertaSchedule7Result): At1ScheduleDataLike$2;
-declare function computeAlbertaSchedule7(input: AlbertaSchedule7Input): AlbertaSchedule7Result;
-//#endregion
-//#region src/t2/at1/schedules/schedule8-political-contributions.d.ts
-/**
- * Alberta AT1 Schedule 8 — Alberta Political Contributions Tax Credit.
- *
- * Schedule 8 itself (TRA spec §3.2.3.9, lines 7252-7450, form "008") is a
- * detail schedule, not a calculation: it collects one PCD occurrence per
- * receipted contribution —
- *
- *   008002  name of party / constituency association / candidate   M
- *   008004  official receipt number                                 M
- *   008006  date of donation (the spec: "do not let ... blank")     M
- *   008008  donation amount                                          M
- *
- * — plus two APC (Alberta Political Contributions) totals for contributions
- * made THROUGH A PARTNERSHIP, sourced from federal form T5013 and not
- * derivable from anything else in this schedule:
- *
- *   008012  partnership contributions made in 2003 or earlier (T5013 box 37)
- *   008013  partnership contributions made in 2004 or later (T5013)
- *
- * The actual TIERED CREDIT FORMULA that turns those totals into a dollar
- * credit is not on Schedule 8's own line map at all — it lives on the AT1
- * JACKET, line 000074 (§3.2.3.1, "AT1 - Alberta Corporate Income Tax Return"),
- * which consumes Schedule 8's own totals (008008, 008012, 008013). Because it
- * is entirely built from Schedule 8's own numbers and the module's name is
- * "the Alberta Political Contributions Tax Credit", it is reproduced here —
- * transcribed exactly, three rate periods:
- *
- * **All contributions made in 2003 or earlier:**
- *   A = (sum of 008008) + 008012
- *   B = A ≤ $150 → A×.75 | A ≤ $825 → $112.50 + (A−150)×.50 | else $450 + (A−825)×.333
- *   credit = least of B, $750, `000068 − (000070 + 000071 + 000072)`
- *
- * **All contributions made in 2004 or later:**
- *   A = (sum of 008008) + 008013
- *   B = A ≤ $200 → A×.75 | A ≤ $900 → $150 + (A−200)×.50 | else $600 + (A−900)×.333
- *   credit = least of B, $1000, `000068 − (000070 + 000071 + 000072)`
- *
- * **Contributions made in BOTH 2003 and 2004, AND the tax year itself begins
- * in 2003 and ends in 2004** (a straddling fiscal year-end, not just mixed
- * donation dates):
- *   X = (sum of 008008 dated in 2004 only) + 008013
- *   Y = (sum of 008008) + 008012 + 008013
- *   A = min(Y, 150);  B = min(X−A, 50);  C = min(Y−(A+B), 675)
- *   D = min(X−(A+B+C), 225);  E = min(Y−(A+B+C+D), 900);  F = min(X−(A+B+C+D+E), 300)
- *   credit = .75A + .75B + .50C + .50D + ⅓E + ⅓F
- *   — the spec states NO $750/$1000/remaining-tax ceiling for this branch,
- *   unlike the other two. Reproduced literally: this module does not invent
- *   one. (Jacket line 080, "Alberta Tax Payable", cannot go negative, and
- *   that reconciliation is enforced elsewhere, e.g. `at1-line-items.ts`'s
- *   `At1TaxPayableMismatchError` — not this module's job.)
- *
- * If contributions span both periods WITHOUT the tax year itself straddling
- * 2003/2004, the spec defines no formula for that combination; this module
- * computes nothing and raises an issue rather than guessing which branch to
- * apply.
- *
- * `000068 − (000070 + 000071 + 000072)` (basic Alberta tax minus the small
- * business deduction, M&P profits deduction and foreign investment tax
- * credit) is an AT1 JACKET figure built from schedules this module doesn't
- * reach — taken here as a single `remainingBasicTax` input, following the
- * same fail-closed convention as `schedule20-donations.ts`'s `incomeLimit`:
- * absent means no claim for the two capped rate periods.
- *
- * Whole dollars, pure.
- */
-interface PoliticalContributionInput {
-  /** 008002 — name of the party, constituency association or candidate. */
-  name: string;
-  /** 008004 — official receipt number. */
-  receiptNumber: string;
-  /** 008006 — date of the official receipt, ISO `YYYY-MM-DD`. Mandatory per spec. */
-  dateOfDonation: string;
-  /** 008008 — donation amount. */
-  amount: number;
-}
-interface Schedule8Input {
-  /** One PCD occurrence per receipted contribution. */
-  contributions: PoliticalContributionInput[];
-  /**
-   * 008012 — Alberta political contributions from a partnership made in 2003
-   * or earlier, sourced from federal T5013 box 37. Defaults to nil.
-   */
-  partnershipContributionsTo2003?: number;
-  /**
-   * 008013 — Alberta political contributions from a partnership made in 2004
-   * or later, sourced from federal T5013. Defaults to nil.
-   */
-  partnershipContributionsFrom2004?: number;
-  /**
-   * The corporation's tax year start/end, ISO `YYYY-MM-DD`. Needed ONLY to
-   * confirm the third (straddling) rate-period formula applies — it
-   * additionally requires the tax year itself to begin in 2003 and end in
-   * 2004, not just that contribution dates span both years.
-   */
-  taxYearBegin?: string;
-  taxYearEnd?: string;
-  /**
-   * `000068 − (000070 + 000071 + 000072)` — remaining basic Alberta tax after
-   * the small business deduction, M&P profits deduction and foreign
-   * investment tax credit. Required for the 2003-or-earlier and
-   * 2004-or-later rate periods, which the spec caps against it; absent means
-   * no claim for those periods (fail closed). NOT applied to the straddling
-   * period, which the spec states no ceiling for.
-   */
-  remainingBasicTax?: number;
-}
-interface Schedule8Result {
-  contributions: PoliticalContributionInput[];
-  partnershipContributionsTo2003: number;
-  partnershipContributionsFrom2004: number;
-  /** Which of the three rate-period formulas applied, or 'none'. */
-  period: 'to-2003' | 'from-2004' | 'straddle-2003-2004' | 'none';
-  /** B in the to-2003/from-2004 branches, or the weighted A..F sum in the straddle branch — before any ceiling. */
-  creditBeforeCeiling: number;
-  /** 000074 (jacket) — the Alberta Political Contributions Tax Credit, after whatever ceiling applies. */
-  credit: number;
-  issues: string[];
-}
-declare function computeSchedule8(input: Schedule8Input): Schedule8Result;
-/**
- * Net File line items for AT1 Schedule 8: one PCD occurrence per contribution
- * (002 name, 004 receipt number, 006 date, 008 amount), plus the two APC
- * partnership totals (012, 013).
- *
- * Does NOT emit jacket line 000074 (the actual tax credit) — that is a
- * jacket line, not a Schedule 8 line. Use `result.credit` for that.
- */
-declare function schedule8Values$1(result: Schedule8Result): At1ScheduleData;
-//#endregion
-//#region src/t2/at1/schedules/schedule9-sred-tax-credit.d.ts
-/**
- * AT1 Schedule 9 — Alberta Scientific Research & Experimental Development Tax
- * Credit.
- *
- * Alberta's OWN investment tax credit on SR&ED spending — not the same thing as
- * either of the two SR&ED-adjacent modules already in this package:
- *
- *   • AT1 Schedule 16 (`schedule16-sred.ts`) — the Alberta SR&ED expenditure
- *     **pool**, a deduction against income; and
- *   • federal Schedule 31 (`t2/schedules/schedule31-sred-itc.ts`) — the FEDERAL
- *     investment tax credit, computed under s.127/127.1 at 35%/15%.
- *
- * This module is Alberta's PARALLEL investment tax credit, at a flat 10% (line
- * 120, "lesser of line 009031 and 009108 X 10%") — an entirely separate credit
- * mechanism from the federal one, not a top-up or a share of it.
- *
- * **The credit is WOUND DOWN.** Per the spec's own framing text (TRA spec
- * §3.2.3.10, page 3-84): "eligible expenditures" are federal-expenditure amounts
- * "carried out in Alberta before January 1, 2020, [and] the SR&ED Tax Credit may
- * not be claimed in respect of any such expenditures carried out in Alberta after
- * that date." This module does not filter expenditures by date itself — the
- * `albertaPortionOfExpenditures` (005) input must already exclude anything
- * incurred after 2019-12-31. `taxationYearEnd` is accepted purely to raise a
- * reminder issue when the return's own year end falls after that cut-off, since
- * a straddling year is exactly where a preparer is most likely to include an
- * ineligible period by mistake.
- *
- * Line map (TRA spec §3.2.3.10, "Schedule 9 - Alberta Scientific Research &
- * Experimental Development Tax Credit", pp. 3-84 to 3-90):
- *
- *   009003  federal total qualified SR&ED expenditures (fed T661 line 559)   M
- *   009005  portion of 003 incurred in Alberta                              X
- *   009007  deduct: federal prescribed proxy amount in the Alberta portion   X
- *   009009  add: Alberta proxy amount                                       X
- *   009011  add: Alberta SR&ED credit that reduced the federal expense       X
- *           on fed T661 line 559 in the taxation year
- *   009015  federal ITC received in the immediately preceding year          X
- *           (fed T661 line 435)
- *   009017  total Alberta-eligible expenditures for years in which the      X
- *           expenditure was incurred (009031 from all relevant years)
- *   009019  total federal expenditures for those same years (fed T661       X
- *           line 570 from all relevant years)
- *   009023  deduct: Alberta portion of the prior-year federal ITC           X
- *           = 009015 x 009017 / 009019
- *   009025  add: Alberta portion of any repayment of assistance and         X
- *           contract payments relating to amounts in 009005
- *   009040  primary field of science or technology (1-4)                    M
- *   009100  associated with one or more corporations for SR&ED purposes?    M
- *   009102  if associated: allocated amount from line 240 (page 3)          X
- *   009104  if not associated: maximum expenditure limit = $4,000,000 x     X
- *           (days in the corporation's tax year / 365, max 365 or 366)
- *   009106  eligible expenditures for Alberta purposes = 009031             X
- *   009108  maximum expenditure limit for the year (102 or 104)             M
- *   009112  recapture on disposal of Alberta SR&ED property                 O
- *   009116  less: Alberta portion of prior-year federal ITC (Schedule 9     X
- *           Supplemental line 428 — only where the year end is on or
- *           before 2012-03-31)
- *   009120  NET ALBERTA SR&ED TAX CREDIT (REPAYMENT), to AT1 page 2 line    M
- *           081 = (lesser of 009031 and 009108 x 10%) - 009112 - 009116
- *
- *   Allocation of the Maximum Expenditure Limit (page 3, required when 100 = 1):
- *   009200  CAN of the associated corporation with the longest tax year      X
- *   009202  / 009204  that corporation's own tax year begin / end           M
- *   009206  days in the longest year (max 365, or 366 across Feb 29)        M
- *   009220  name of each associated corporation (row 1 = the filer)         M
- *   009230  Alberta Corporate Account Number of each                        X
- *   009240  allocated amount — each occurrence AND the sum of all           M
- *           occurrences must not exceed $4,000,000 x (009206 / 365)
- *
- * ── Line 009031 has no formula in the spec text ─────────────────────────────
- *
- * Lines 009003-009025 and 009106/009017 all reference "009031" ("Total eligible
- * expenditures for Alberta purposes") as the figure they equal or feed into, but
- * the mapping tables jump straight from 009025 to 009040 — 009027, 009029 and
- * 009031 themselves are never defined in the spec's MAPPINGS chapter, most
- * likely because they are calculated-on-paper subtotals that are not, unlike
- * every field above them, separately transmitted EFILE data elements. Rather
- * than invent a number, this module DERIVES 031 from the six lines the spec DOES
- * define and caption unambiguously as "Deduct" or "Add" against the Alberta
- * expenditure pool (005, 007, 009, 011, 023, 025):
- *
- *   031 = 005 − 007 + 009 + 011 − 023 + 025
- *
- * That derivation is used only when `eligibleExpenditures` is not supplied
- * directly, and an issue is always raised when it is, so a preparer with the
- * authoritative figure (e.g. from the Guide to Claiming the Alberta SR&ED Tax
- * Credit) knows to override it via `eligibleExpenditures`.
- *
- * ── Line 009011 cites a line that does not exist ────────────────────────────
- *
- * The spec's own business rule for 011 reads "Value = 009110. See Guide to
- * Claiming The Alberta SR&ED Tax Credit for calculation" — but no line 009110 is
- * defined anywhere in this schedule (the lines run ...009108, 009112...). It is
- * most likely a transposed "009011" (self-reference) or a Guide-only figure with
- * no corresponding transmitted line at all. Either way its actual calculation is
- * explicitly deferred to an external guide this package does not model, so
- * `albertaCreditReducingFederalExpense` is accepted as a plain numeric INPUT.
- *
- * ── Line 009116 is a legacy, pre-2012 field ─────────────────────────────────
- *
- * "If the taxation year end is on or before March 31, 2012, value = line 428 of
- * Schedule 9 Supplemental." The Schedule 9 Supplemental and its own line 428 are
- * not modelled — `priorYearFederalItcAdjustment` is a plain numeric input,
- * expected to be nil for any current return.
- *
- * Whole dollars, pure.
- */
-/** Valid codes for line 009040 — "Primary field of science or technology". */
-type Schedule9FieldOfScience = 1 | 2 | 3 | 4;
-interface AlbertaSchedule9Input {
-  /** 009003 — federal total qualified SR&ED expenditures. Must equal fed T661 line 559. */
-  federalQualifiedExpenditures?: number;
-  /** 009005 — the portion of 003 incurred in Alberta. Must not exceed 003. */
-  albertaPortionOfExpenditures?: number;
-  /** 009007 — deduct: federal prescribed proxy amount included in the Alberta portion. */
-  federalProxyAmountInAlbertaPortion?: number;
-  /** 009009 — add: Alberta proxy amount. */
-  albertaProxyAmount?: number;
-  /**
-   * 009011 — add: Alberta SR&ED credit that reduced the federal expense on fed
-   * T661 line 559 in the taxation year. Its calculation is deferred by the spec
-   * to the Guide to Claiming the Alberta SR&ED Tax Credit — see the module
-   * docstring. Plain input.
-   */
-  albertaCreditReducingFederalExpense?: number;
-  /** 009015 — federal ITC received in the immediately preceding year (fed T661 line 435). */
-  priorYearFederalItcReceived?: number;
-  /** 009017 — total Alberta-eligible expenditures for years in which incurred (009031, all years). */
-  totalAlbertaExpendituresAllYears?: number;
-  /** 009019 — total federal expenditures for those same years (fed T661 line 570, all years). */
-  totalFederalExpendituresAllYears?: number;
-  /** 009025 — add: Alberta portion of any repayment of assistance relating to 005. */
-  albertaPortionOfRepayments?: number;
-  /**
-   * 009031 / 009106 — "Total eligible expenditures for Alberta purposes."
-   * Overrides the derived figure (005 − 007 + 009 + 011 − 023 + 025) when the
-   * authoritative amount is known. See the module docstring for why this is
-   * derived rather than read directly off the spec.
-   */
-  eligibleExpenditures?: number;
-  /** 009040 — primary field of science or technology. Mandatory on the live form. */
-  fieldOfScience?: Schedule9FieldOfScience;
-  /** 009100 — associated with one or more corporations for SR&ED purposes? Defaults to false (line default = 2/No). */
-  isAssociated?: boolean;
-  /** 009102 — required when associated: this corporation's allocated share of line 240. */
-  allocatedExpenditureLimit?: number;
-  /**
-   * Days in the corporation's own taxation year, for the non-associated 009104
-   * proration. Defaults to 365 (a full year); clamped to [0, 366]. Per the
-   * spec, days before 2009-01-01 (when the Alberta SR&ED program began) must
-   * already be excluded by the caller — day-of-year proration from real
-   * calendar dates is not modelled here, matching this package's convention
-   * elsewhere (e.g. the AT1 Schedule 29 group allocation).
-   */
-  daysInTaxYear?: number;
-  /** 009112 — recapture on disposal (or deemed disposal) of Alberta SR&ED property. */
-  disposalRecapture?: number;
-  /**
-   * 009116 — legacy pre-2012 adjustment from the Schedule 9 Supplemental line
-   * 428. See the module docstring; expected nil for a current return.
-   */
-  priorYearFederalItcAdjustment?: number;
-  /**
-   * The return's taxation year end (ISO `YYYY-MM-DD`), used only to flag a
-   * reminder when it falls after the 2019-12-31 wind-down date — see the
-   * module docstring's "WOUND DOWN" note.
-   */
-  taxationYearEnd?: string;
-}
-interface AlbertaSchedule9Result {
-  federalQualifiedExpenditures: number;
-  albertaPortionOfExpenditures: number;
-  federalProxyAmountInAlbertaPortion: number;
-  albertaProxyAmount: number;
-  albertaCreditReducingFederalExpense: number;
-  priorYearFederalItcReceived: number;
-  totalAlbertaExpendituresAllYears: number;
-  totalFederalExpendituresAllYears: number;
-  /** 009023 = 009015 x 009017 / 009019. */
-  priorYearItcAlbertaPortion: number;
-  albertaPortionOfRepayments: number;
-  /**
-   * 009031 / 009106 — the figure actually used at 009108's lesser-of test.
-   * Equal to `eligibleExpenditures` when supplied, otherwise the derived
-   * figure (see `derivedEligibleExpenditures` and the module docstring).
-   */
-  eligibleExpenditures: number;
-  /** The derived cross-check: 005 − 007 + 009 + 011 − 023 + 025, always computed. */
-  derivedEligibleExpenditures: number;
-  fieldOfScience: Schedule9FieldOfScience | undefined;
-  isAssociated: boolean;
-  /** 009104 — the non-associated day-prorated $4,000,000 limit (0 when associated). */
-  nonAssociatedMaximumExpenditureLimit: number;
-  /** 009108 — the maximum expenditure limit actually in effect (102 or 104). */
-  maximumExpenditureLimit: number;
-  disposalRecapture: number;
-  priorYearFederalItcAdjustment: number;
-  /** 009120 — signed; may be negative (a repayment). To AT1 page 2, line 081. */
-  netCredit: number;
-  issues: string[];
-}
-/** 009120's flat rate — "lesser of line 009031 and 009108 X 10%". */
-declare const ALBERTA_SRED_TAX_CREDIT_RATE = 0.1;
-/** Alberta's SR&ED program did not exist before this date (line 009104's note). */
-declare const ALBERTA_SRED_PROGRAM_START = "2009-01-01";
-/** Alberta SR&ED expenditures carried out after this date are not eligible (module docstring). */
-declare const ALBERTA_SRED_EXPENDITURE_CUTOFF = "2019-12-31";
-/**
- * 009104 / 009206's day-prorated $4,000,000 expenditure limit. Days are clamped
- * to [0, 366] — 366 only for a year genuinely spanning a February 29, per the
- * spec's own note.
- */
-declare function computeSchedule9MaximumExpenditureLimit(daysInTaxYear?: number): number;
-declare function computeAlbertaSchedule9(input: AlbertaSchedule9Input): AlbertaSchedule9Result;
-/** One row of the page-3 allocation table. Row 1 must be the filing corporation. */
-interface Schedule9AllocationMember {
-  /** 009220 — name of the associated corporation. */
-  name: string;
-  /** 009230 — Alberta Corporate Account Number. */
-  albertaCan?: string;
-  /** 009240 — this member's agreed share of the expenditure limit. */
-  allocated: number;
-}
-interface Schedule9AllocationMemberResult {
-  name: string;
-  albertaCan?: string;
-  allocated: number;
-}
-interface Schedule9AllocationResult {
-  /** 009206 — days in the longest associated taxation year (clamped to [0, 366]). */
-  daysInLongestYear: number;
-  /** The shared $4,000,000-based ceiling every occurrence AND their sum must respect. */
-  maximumExpenditureLimit: number;
-  members: Schedule9AllocationMemberResult[];
-  /** Σ 009240. Must not exceed maximumExpenditureLimit. */
-  totalAllocated: number;
-  /** The filing corporation's own allocated share (row 1) — feeds 009102. */
-  claimantAllocatedAmount: number;
-  unallocated: number;
-  issues: string[];
-}
-/**
- * Allocate the day-prorated $4,000,000 maximum expenditure limit among an
- * associated group (page 3). Per the spec, EACH occurrence of 009240 and the
- * SUM of all occurrences are independently capped at the limit — unlike a
- * running-remainder split, one member requesting more than the limit does not
- * consume another member's room; it is simply capped and flagged.
- */
-declare function allocateSchedule9ExpenditureLimit(daysInLongestYear: number, requested: readonly Schedule9AllocationMember[]): Schedule9AllocationResult;
-/**
- * `scheduleNNValues` for Schedule 9, following the `at1-schedule-line-items.ts`
- * builder pattern (see `schedule3Values` in `schedule3-other-deductions-credits.ts`,
- * `schedule16Values`, `schedule20Values`). Kept in THIS file rather than the
- * shared filing module per the task instructions — other agents are editing
- * `at1-schedule-line-items.ts` concurrently.
- */
-interface At1ScheduleValueLike$1 {
-  lineItemId: string;
-  value: string | number;
-}
-interface At1ScheduleDataLike$1 {
-  scheduleId: string;
-  values: At1ScheduleValueLike$1[];
-}
-/**
- * The page-3 "Allocation of the Maximum Expenditure Limit" context that has no
- * home on `AlbertaSchedule9Result` itself — the CAN and tax-year dates of the
- * associated corporation with the longest year (009200/009202/009204), plus
- * the `allocateSchedule9ExpenditureLimit` result supplying 009206 and the
- * per-member 009220/009230/009240 rows. Supplied only when the corporation is
- * associated and a group was actually entered.
- */
-interface Schedule9GroupFilingInput {
-  /** 009200 — Alberta CAN of the associated corporation with the longest tax year. */
-  longestYearCan?: string;
-  /** 009202 — that corporation's own tax year begin, ISO `YYYY-MM-DD`. */
-  longestYearBegin?: string;
-  /** 009204 — that corporation's own tax year end, ISO `YYYY-MM-DD`. */
-  longestYearEnd?: string;
-  /** The result of `allocateSchedule9ExpenditureLimit` — supplies 009206/220/230/240. */
-  allocation: Schedule9AllocationResult;
-}
-/**
- * Field ids per the spec transcription in the module docstring: 003-025 (the
- * expenditure buildup), 040 (field of science), 100-120 (the credit
- * calculation), and — when `group` is supplied — 200-240 (page 3's
- * allocation). Line 031 has no confirmed transmitted status of its own (see
- * the module docstring's "line 009031 has no formula in the spec text"), but
- * is filed anyway alongside 106 since both carry the identical "Total
- * eligible expenditures for Alberta purposes" figure per the spec's own
- * cross-reference ("106 ... Value must equal 009031").
- */
-declare function schedule9Values(result: AlbertaSchedule9Result, group?: Schedule9GroupFilingInput): At1ScheduleDataLike$1;
-//#endregion
 //#region src/t2/at1/schedules/schedule15-resource-related-deductions.d.ts
 /**
  * Alberta AT1 Schedule 15 — Alberta Resource Related Deductions.
@@ -5447,21 +4295,7 @@ interface AlbertaReturnInput {
     smallBusinessDeduction?: Schedule1FilingInput;
     allocation?: Schedule2FilingInput; /** Alberta other tax deductions and credits — ITC / CITC / APITC (Sch 3). */
     otherDeductionsCredits?: Schedule3Result; /** Alberta foreign investment income tax credit (Sch 4). */
-    foreignInvestmentTaxCredit?: Schedule4Result$1; /** Alberta royalty tax deduction — Crown Royalty Tax Deduction pools (Sch 5). */
-    royaltyTaxDeduction?: AlbertaSchedule5Result; /** Alberta royalty tax credit (Sch 6). */
-    royaltyTaxCredit?: AlbertaSchedule6Result; /** Alberta royalty tax credit / deduction supplemental information (Sch 7). */
-    royaltySupplemental?: AlbertaSchedule7Result; /** Alberta political contributions tax credit (Sch 8). */
-    politicalContributions?: Schedule8Result;
-    /**
-     * Alberta SR&ED tax credit — the CREDIT, distinct from Sch 16's deduction
-     * pool (Sch 9). `group` is the page-3 associated-group allocation detail;
-     * supplied only when `AlbertaSchedule9Result` came from an associated
-     * corporation with a group actually entered.
-     */
-    sredTaxCredit?: {
-      result: AlbertaSchedule9Result;
-      group?: Schedule9GroupFilingInput;
-    };
+    foreignInvestmentTaxCredit?: Schedule4Result$1;
     lossCarryback?: Schedule10FilingInput;
     reconciliation?: Schedule12FilingInput;
     cca?: AlbertaSchedule13Result; /** Alberta resource related deductions — eight expense-pool continuities (Sch 15). */
@@ -5764,12 +4598,26 @@ interface At1FilingData {
   preparedByTaxPreparerForFee?: boolean;
 }
 /**
- * AT1 line 000090 — balance unpaid (overpayment), exactly as specified:
+ * AT1 line 000090 — balance unpaid (overpayment), as the PRINTED form strikes
+ * it:
+ *
+ *   000088 = 000129 + 000082 + 000085 + 000086 + 000115 + 000087
+ *   000090 = 000080 − 000088
  *
- *   000090 = 000080 − (000081 + 000082 + 000085 + 000086 + 000087)
+ * 088 is a printed subtotal with no line code of its own, so only 090 is
+ * filed. Signed — a negative result is an overpayment, and line 000092 then
+ * chooses between a refund and applying it to next year.
  *
- * Signed — a negative result is an overpayment, and line 000092 then chooses
- * between a refund and applying it to next year.
+ * This used to follow §3.2.3.1's own line-090 rule,
+ * `000080 - (000081 + 000082 + 00085 + 000086 + 000087)`, which nets the
+ * ELIMINATED Alberta SR&ED tax credit and omits both the Innovation
+ * Employment Grant and the Film and Television Tax Credit — two credits the
+ * same specification marks mandatory. Every corporation claiming an IEG was
+ * therefore filed with a balance overstated by the whole grant. See
+ * `AT1_BALANCE_CREDIT_LINES` in `../forms/jacket.ts` for the full evidence,
+ * and `albertaBalanceUnpaidPerSpec` below for the figure the specification
+ * would produce — the review layer reports the difference rather than letting
+ * the disagreement pass silently.
  */
 declare function albertaBalanceUnpaid(d: At1FilingData): number;
 /**
@@ -8890,14 +7738,19 @@ declare function computeTaxableCapital(input?: TaxableCapitalInput): TaxableCapi
  * short-term preferred dividends first (the statutory order — which is also
  * the highest band, so it is taxpayer-favourable; the two do not conflict).
  *
- * ── Not yet modelled ─────────────────────────────────────────────────────
+ * ── The s.110(1)(k) deduction lives next door ─────────────────────────────
+ *
+ * Part VI.1 tax paid is deductible in computing taxable income at a statutory
+ * multiple of the tax. That multiple is not applied HERE, but it is applied:
+ * `part-vi-1-deduction.ts` carries the three bands with the Act quoted beside
+ * each, and `computeFederalT2` runs it on this schedule's `partVI1Tax` and
+ * files the result on jacket line 325.
  *
- * Part VI.1 tax paid is deductible in computing taxable income (s.110(1)(k))
- * at a statutory multiple of the tax. That multiple is NOT applied here: it
- * has not been transcribed from the Act, and guessing it would misstate
- * taxable income in the opposite direction from the error this schedule fixes.
- * `deductionPending` is returned true so the caller can surface it. See
- * `research/cra-schedules/S43-part-vi-1.md` [PIN].
+ * This section used to say the multiple "has not been transcribed from the Act"
+ * and that the deduction was not applied. Both were true once and neither is
+ * now. The stale note propagated: a paper Form View repeated it to preparers as
+ * a live gap, which invites someone to claim the deduction by hand on top of
+ * the one the engine already took. See `research/cra-schedules/S43-part-vi-1.md`.
  *
  * Whole dollars, pure, no I/O.
  */
@@ -8941,8 +7794,15 @@ interface Schedule43Result {
   /** Total Part VI.1 tax payable. */
   partVI1Tax: number;
   /**
-   * True when tax is payable and the s.110(1)(k) deduction has therefore been
-   * earned but is not yet reflected in taxable income.
+   * True when Part VI.1 tax is payable, and therefore a s.110(1)(k) deduction
+   * has been earned on it.
+   *
+   * The name is historical: it meant "earned but NOT yet applied" back when the
+   * statutory multiple had not been transcribed. It is applied now, by
+   * `computePartVI1Deduction` on jacket line 325, so this reads as "there is a
+   * deduction to apply", not "something is outstanding". Kept rather than
+   * renamed because it is published API; treat it as a signal that the
+   * deduction path should have run, not as a warning to a preparer.
    */
   deductionPending: boolean;
   /** Blocking/advisory problems — e.g. an associated group with no agreement. */
@@ -9934,6 +8794,23 @@ interface FederalT2Result {
   totalFederalTax: number;
   /** Total tax = federal + provincial/territorial (Schedule 5). */
   totalTax: number;
+  /**
+   * Anything a schedule wants the preparer to see: a fail-closed default that
+   * suppressed a claim, an amount capped by a shared ceiling, an input the
+   * engine could not derive.
+   *
+   * Alberta has surfaced these since its schedules were built. Federal
+   * schedules RAISED them and nothing collected them, so the most important
+   * one this engine produces — "several parts of the schedule are not modelled
+   * at all… have this return reviewed by a qualified practitioner before
+   * filing", on every EIFEL-restricted return — was computed and then dropped
+   * on the floor.
+   *
+   * Gathered from every sub-result that carries an `issues` array rather than
+   * from a hand-written list, so a schedule that starts raising them is
+   * surfaced without anyone remembering to add it here.
+   */
+  issues: string[];
   /**
    * Each schedule's computed figures, keyed by the CRA line they belong on.
    *
@@ -10659,4 +9536,4 @@ interface CanadianMPProfitsResult {
 declare function computeCanadianMPProfits(input: CanadianMPProfitsInput): CanadianMPProfitsResult;
 declare function computeMpDeduction(input: MpDeductionInput, rates?: MpDeductionRates): MpDeductionResult;
 //#endregion
-export { CertificationFixture as $, RsiScheduleInput as $a, InvestorTaxCreditInput as $c, computeLossCarryback as $d, AdjustedAggregateInvestmentIncomeResult as $i, IegEligibleExpendituresResult as $l, Schedule2Input as $n, CfreCountryRegularOverride as $o, computeBorrowings as $r, Schedule9AllocationMember as $s, AssociatedMemberInput as $t, AlbertaSchedule13ClassResult as $u, T2ReturnInput as A, albertaCurrentYearLoss as Aa, AlbertaSchedule5Result as Ac, computeClass14 as Ad, dayWeightedRate as Ai, schedule21Values$1 as Al, computeForeignExploration as An, CcogpeRegularResult as Ao, BorrowingRow as Ar, SfedeCountrySuccessorResult as As, computeSchedule54 as At, AlbertaSchedule18Result as Au, QuebecReturnResult as B, assertAt1TransmitterValid as Ba, Schedule4Result$1 as Bc, At4970JurisdictionAmount as Bd, TaxableIncomeResult as Bi, IegGroupResult as Bl, AllocatedProvince as Bn, CdeSuccessorInput as Bo, InterestAndFinancingExpensesInput as Br, computeCmedb as Bs, TaxableCapitalResult as Bt, AT1_RESERVE_TOTAL_LINES as Bu, T2CifGifi as C, Schedule12Input as Ca, RoyaltyTaxCreditLongestAssociatedYear as Cc, Class14PropertyResult as Cd, AdjustedTaxableIncomeInput as Ci, schedule12Values as Cl, Schedule12ResourceDeductionsInput as Cn, AlbertaReturnResult as Co, EIFEL_STANDARD_RATIO as Cr, SfedeCountryRegularFederal as Cs, computeSchedule55 as Ct, computeDonationMaximum as Cu, T2CifShareholder as D, albertaCapitalGainDifference as Da, computeAlbertaSchedule6 as Dc, MAX_LEASEHOLD_PERIODS as Dd, ProvincialRateChange as Di, schedule18Values as Dl, computeCogpe as Dn, CcogpeRegularFederal as Do, EifelLimitationResult as Dr, SfedeCountrySuccessorFederal as Ds, LripEventResult as Dt, computeSchedule20 as Du, T2CifSettlement as E, albertaAbilDifference as Ea, RoyaltyTaxCreditShelterAllocationResult as Ec, LeaseholdLayerResult as Ed, computeAdjustedTaxableIncome as Ei, schedule17Values as El, computeCee as En, AlbertaSchedule15Result as Eo, EifelLimitationInput as Er, SfedeCountryRegularResult as Es, LripDividendEvent as Et, Schedule20Result as Eu, Co17ReturnData as F, albertaTerminalLossDifference as Fa, computeAlbertaSchedule5 as Fc, CCA_RATE_BOOK as Fd, ProvincialRate as Fi, IegAgreementMember as Fl, Schedule6Result as Fn, CdeRegularFederal as Fo, Clause95IncludedRow as Fr, computeCdeSuccessor as Fs, Schedule43Rates as Ft, At1DispositionCategory as Fu, QuebecTaxInput as G, toRsiSchedule as Ga, AgriProcessingTaxCreditInput as Gc, computeAt4970 as Gd, nonCapitalLossApplied as Gi, computeIegGroupFigures as Gl, Schedule4Input as Gn, CeeRegularOverride as Go, LoansResult as Gr, computeSfedeCountryRegular as Gs, ITC_RECAPTURE_PERIOD_YEARS as Gt, At1ReserveRowResult as Gu, QuebecAllocationResult as H, toRsiHeader as Ha, schedule4Values as Hc, At4970ProjectRowResult as Hd, computeTaxableIncome as Hi, allocateIegEvenly as Hl, ProvincialAllocationInput as Hn, CdeSuccessorResult as Ho, InterestAndFinancingRevenuesInput as Hr, computeEdaSuccessor as Hs, Schedule31Input as Ht, AlbertaSchedule17Result as Hu, renderCo17DraftReturn as I, computeSchedule12 as Ia, schedule5Values as Ic, CcaRateTable as Id, isSchedule5Province as Ii, IegAgreementMemberResult as Il, computeSchedule6 as In, CdeRegularInput as Io, Clause95Result as Ir, computeCeeRegular as Is, Schedule43Result as It, SECTION_34_2_GROSS_UP as Iu, QC_TAX_2024 as J, RSI_NEGATIVE_PREFIX as Ja, AgriProcessingVintageResult as Jc, computeLossContinuity as Jd, PartITaxInput as Ji, IegResult as Jl, PART_IV_RATE as Jn, CeeSuccessorInput as Jo, PartnershipIfeResult as Jr, ALBERTA_SRED_EXPENDITURE_CUTOFF as Js, ItcRecaptureResult as Jt, AlbertaSchedule16Input as Ju, QuebecTaxResult as K, RSI_COLUMN_GAP as Ka, AgriProcessingTaxCreditResult as Kc, LossContinuityInput as Kd, CcpcActiveBusinessTaxInput as Ki, IEG_2024 as Kl, Schedule4Result as Kn, CeeRegularResult as Ko, LossPortionFromIfeResult as Kr, computeSfedeCountrySuccessor as Ks, ItcRecaptureItem as Kt, At1ReserveTable as Ku, Co17ReturnInput as L, reconcileAlbertaNetIncome as La, ForeignInvestmentCountryInput as Lc, isDecliningBalanceClass as Ld, resolveProvinceRates as Li, IegAgreementResult as Ll, Schedule5Input as Ln, CdeRegularOverride as Lo, EifelCounterpartyRelationship as Lr, computeCeeSuccessor as Ls, computeSchedule43 as Lt, computeAlbertaSchedule18 as Lu, Co17Address as M, albertaRecaptureDifference as Ma, At1Schedule5PredecessorTransfer as Mc, computeClass141RecaptureReduction as Md, PROVINCE_RATE_BOOK as Mi, schedule2Values$1 as Ml, computeSpecifiedForeignExploration as Mn, CcogpeSuccessorInput as Mo, CapitalizedIfeResult as Mr, computeCcogpeRegular as Ms, GripResult as Mt, At1AbilResult as Mu, Co17Certification as N, albertaReserveDifference as Na, At1Schedule5SuccessoredPoolEntry as Nc, leaseholdPeriods as Nd, ProvinceCode as Ni, schedule4970Values as Nl, CapitalDisposition as Nn, CcogpeSuccessorOverride as No, CapitalizedIfeRow as Nr, computeCcogpeSuccessor as Ns, computeGrip as Nt, At1CategoryResult as Nu, T2GifiLine as O, albertaCcaDifference as Oa, schedule6Values as Oc, MIN_LEASEHOLD_PERIODS as Od, ProvincialRateChanges as Oi, schedule1Values$1 as Ol, computeCumulativeForeignResource as On, CcogpeRegularInput as Oo, computeEifelLimitation as Or, SfedeCountrySuccessorInput as Os, Schedule54Input as Ot, AT1_DISPOSITION_CATEGORIES as Ou, Co17Identity as P, albertaResourceDeductionDifference as Pa, At1Schedule5SuccessoredPoolEntryResult as Pc, CCA_DECLINING_BALANCE_RATES_2024 as Pd, ProvinceRateTable as Pi, IegAgreementInput as Pl, DispositionResult as Pn, CcogpeSuccessorResult as Po, Clause95DeniedRow as Pr, computeCdeRegular as Ps, Schedule43Input as Pt, At1CategoryTotals as Pu, T2_CERTIFICATION_FIXTURES as Q, RsiLineItemError as Qa, CapitalInvestmentTaxCreditResult as Qc, LossCarrybackYear as Qd, AdjustedAggregateInvestmentIncomeInput as Qi, IegEligibleExpendituresInput as Ql, computePart4Rdtoh as Qn, CfreCountryRegularInput as Qo, ResourceIfeRow as Qr, AlbertaSchedule9Result as Qs, computeZetm as Qt, AlbertaCcaOverride as Qu, co17Engine as R, At1TransmitterDefect as Ra, ForeignInvestmentCountryResult as Rc, resolveCcaRates as Rd, TaxableIncomeInput as Ri, IegAllocationResult as Rl, Schedule5Result as Rn, CdeRegularResult as Ro, ExemptIfeResult as Rr, computeCfreRegular as Rs, LARGE_CORPORATION_THRESHOLD as Rt, AT1_RESERVE_KINDS as Ru, T2CifData as S, Schedule12Adjustment as Sa, AlbertaSchedule6Result as Sc, Class14Property as Sd, computeRifeUnderSubsection111_8 as Si, schedule12LossDeductions as Sl, ForeignPerCountryResult as Sn, AlbertaReturnInput as So, EIFEL_FIRST_YEAR_START as Sr, Schedule15FilingResult as Ss, Schedule55Result as St, DonationMaximumResult as Su, T2CifQuestionnaire as T, Schedule12Result as Ta, RoyaltyTaxCreditShelterAllocation as Tc, LeaseholdLayer as Td, FOREIGN_TAX_CREDIT_GROSS_UP as Ti, schedule16Values as Tl, computeCde as Tn, AlbertaSchedule15Input as To, EIFEL_TRANSITIONAL_RATIO as Tr, SfedeCountryRegularOverride as Ts, LRIP_INVESTMENT_INCOME_FACTOR as Tt, Schedule20Input as Tu, QuebecEstablishment as U, toRsiJacketSchedules as Ua, AgriProcessingCombinedVintageInput as Uc, At4970Result as Ud, dividendsDeductibleS112 as Ui, allocateIegExpenditureLimit as Ul, ProvincialAllocationResult as Un, CeeRegularFederal as Uo, InterestAndFinancingRevenuesResult as Ur, computeFedeRegular as Us, Schedule31Result as Ut, At1ReserveBalances as Uu, computeQuebecReturn as V, validateAt1Transmitter as Va, computeSchedule4 as Vc, At4970ProjectRow as Vd, charitableDonationsDeduction as Vi, IegLimitAllocation as Vl, PermanentEstablishment as Vn, CdeSuccessorOverride as Vo, InterestAndFinancingExpensesResult as Vr, computeEdaRegular as Vs, computeTaxableCapital as Vt, AlbertaSchedule17Input as Vu, computeQuebecAllocationFactor as W, toRsiLineItems as Wa, AgriProcessingCurrentYearInput as Wc, At4970Totals as Wd, netCapitalLossApplied as Wi, computeIegAgreement as Wl, computeProvincialAllocation as Wn, CeeRegularInput as Wo, LoanRow as Wr, computeFedeSuccessor as Ws, computeSchedule31 as Wt, At1ReserveKind as Wu, QuebecTaxRates as X, RsiHeaderInput as Xa, At1ScheduleValueLike$5 as Xc, LossCarrybackInput as Xd, computeCcpcActiveBusinessTax as Xi, computeIegBaseAmount as Xl, Part4RdtohResult as Xn, CeeSuccessorResult as Xo, ResourceIfePool as Xr, ALBERTA_SRED_TAX_CREDIT_RATE as Xs, ZetmInput as Xt, assistanceFrom as Xu, QC_TAX_RATE_BOOK as Y, RSI_WORD_GAP as Ya, At1ScheduleDataLike$5 as Yc, LossCarrybackError as Yd, PartITaxResult as Yi, computeIeg as Yl, Part4RdtohInput as Yn, CeeSuccessorOverride as Yo, PartnershipIfeRow as Yr, ALBERTA_SRED_PROGRAM_START as Ys, computeItcRecapture as Yt, AlbertaSchedule16Result as Yu, resolveQuebecTaxRates as Z, RsiLineItem as Za, CapitalInvestmentTaxCreditInput as Zc, LossCarrybackResult as Zd, computePartITax as Zi, computeIegReductionFactor as Zl, REFUNDABLE_PART_I_RATE as Zn, CfreCountryRegularFederal as Zo, ResourceIfeResult as Zr, AlbertaSchedule9Input as Zs, ZetmResult as Zt, computeAlbertaSchedule16 as Zu, computeSmallManufacturerTest as _, parseT2LineItemId as _a, RoyaltySupplementalPriorYearAdjustment as _c, Class13Result as _d, earliestRateYear as _f, EifelCapacityInput as _i, Schedule20FilingInput as _l, DepletionInput as _n, at1TaxPayableDeductions as _o, PART_VI_1_DEDUCTION_BANDS as _r, FedeRegularResult as _s, SCHEDULE_88_MAX_URLS as _t, computeLimitedPartnershipLossRow as _u, MP_RATES_2024 as a, SbdResult as aa, computeAlbertaSchedule9 as ac, CcaClassResult as ad, AlbertaSbdResult as af, computeInterestAndFinancingRevenues as ai, computeSchedule3 as al, Schedule21Input as an, renderRsiLineItem as ao, Schedule1NotFileableError as ar, CmedbFederal as as, T2_LINE_META as at, NonCapitalLossByYearOfOriginResult as au, computeT2Settlement as b, LossScheduleResult as ba, schedule7Values$1 as bc, Class141RecaptureReductionInput as bd, latestRateYear as bf, ReceivedCapacityRow as bi, at1LineItemId as bl, ForeignExplorationResult as bn, At1ReturnInput as bo, computePartVI1Deduction as br, FedeSuccessorOverride as bs, normalizeSchedule88 as bt, AT1_DONATION_INCOME_RATE as bu, MpDeductionResult as c, computeBusinessLimit as ca, PoliticalContributionInput as cc, Schedule8Result$1 as cd, DayWeightedRateResult as cf, computePartnershipIfe as ci, SINGLE_JURISDICTION_ALBERTA_FACTOR as cl, ReserveContinuityResult as cn, At1CriticalFieldMissingError as co, assertSchedule1Fileable as cr, EdaRegularFederal as cs, runConformance as ct, OtherLossVintageRowResult as cu, SMALL_MANUFACTURER_INCOME_THRESHOLD as d, CORP_TAX_RATE_BOOK as da, computeSchedule8 as dc, computeCcaSchedule as dd, AB_TAX_2024 as df, EIFEL_EFFECTIVE_FROM as di, AT1_SCHEDULES_WITH_BUILDERS as dl, CdeInput as dn, At1TaxPayableMismatchError as do, deferredIncomeTaxProvisionAddBack as dr, EdaSuccessorFederal as ds, FederalT2Result as dt, RifeContinuityInput as du, AggregateInvestmentIncomeInput as ea, Schedule9AllocationMemberResult as ec, AlbertaSchedule13Input as ed, AlbertaTaxInput as ef, computeCapitalizedIfe as ei, InvestorTaxCreditResult as el, AssociatedMemberResult as en, formatRsiAmount as eo, Schedule2Result as er, CfreCountryRegularResult as es, ConformanceResult as et, computeIegEligibleExpenditures as eu, SmallManufacturerTestInput as f, CorpTaxRates as fa, schedule8Values$1 as fc, computeSchedule8$1 as fd, AB_TAX_RATE_BOOK as ff, EifelExemption as fi, At1ScheduleData as fl, CdeResult as fn, At1TransmitterInfo as fo, findSchedule1LineDefects as fr, EdaSuccessorInput as fs, computeFederalT2 as ft, RifeContinuityResult as fu, computePart2MPProfits as g, federalSchedulePayloads as ga, RoyaltySupplementalPartnershipResult as gc, Class13Input as gd, RateBookEntry as gf, assessEifel as gi, Schedule1FilingInput as gl, CogpeResult as gn, assertCriticalFields as go, terminalLossDeduction as gr, FedeRegularOverride as gs, computeSchedule101 as gt, LimitedPartnershipLossesResult as gu, computeMpDeduction as h, T2ScheduleValue as ha, RoyaltySupplementalPartnership as hc, CLASS_14_1_TRANSITIONAL_RATE as hd, RateBook as hf, EifelThresholds as hi, Schedule12FilingInput as hl, CogpeInput as hn, assertAt1TaxPayableReconciles as ho, recaptureAddBack as hr, FedeRegularInput as hs, Schedule101Result as ht, LimitedPartnershipLossRowResult as hu, MP_GROSS_REVENUE_THRESHOLD as i, SbdInput as ia, allocateSchedule9ExpenditureLimit as ic, CcaClassInput as id, AlbertaSbdInput as if, computeInterestAndFinancingExpenses as ii, Schedule3Result as il, computeBusinessLimitAllocation as in, renderRsiHeader as io, Schedule1LineDefect as ir, CfreCountrySuccessorResult as is, T2LineKey as it, NonCapitalLossByYearOfOriginInput as iu, t2Engine as j, albertaDispositionAdjustments as ja, At1Schedule5PoolTransfer as jc, computeClass141AdditionalAllowance as jd, PROVINCE_RATES_2024 as ji, schedule29Values as jl, computeSchedule12ResourceDeductions as jn, CcogpeSuccessorFederal as jo, BorrowingsResult as jr, computeAlbertaSchedule15 as js, GripInput as jt, At1AbilEntry as ju, renderT2DraftReturn as k, albertaCcaScheduleAdjustments as ka, AlbertaSchedule5Input as kc, computeClass13 as kd, blendProvinceRateTable as ki, schedule20Values as kl, computeDepletion as kn, CcogpeRegularOverride as ko, ratioOfPermissibleExpenses as kr, SfedeCountrySuccessorOverride as ks, Schedule54Result as kt, AlbertaSchedule18Input as ku, Part2MPProfitsInput as l, computeSBD as la, Schedule8Input as lc, UnsupportedCcaClassError as ld, GeneralRateBand as lf, computePartnershipIfeAddBack as li, computeAllocationFactor as ll, ReserveContinuityRow as ln, At1FilingData as lo, ccaDeduction as lr, EdaRegularInput as ls, runConformanceSuite as lt, computeNonCapitalLossByYearOfOrigin as lu, computeCanadianMPProfits as m, T2ScheduleData as ma, AlbertaSchedule7Result as mc, CLASS_14_1_RECAPTURE_REDUCTION_RATE as md, resolveAlbertaTaxRates as mf, EifelResult as mi, Schedule10FilingInput as ml, CeeResult as mn, assertAt1MandatoryComplete as mo, mealsAndEntertainmentAddBack as mr, FedeRegularFederal as ms, Schedule101Input as mt, LimitedPartnershipLossRow as mu, CanadianMPProfitsResult as n, BusinessLimitInput as na, Schedule9FieldOfScience as nc, FederalCcaClass as nd, computeAlbertaTax as nf, computeExcessIfe as ni, MaximumAllowableDeductionResult as nl, BusinessLimitAllocationResult as nn, formatRsiText as no, Schedule1Input as nr, CfreCountrySuccessorInput as ns, ExpectedSource as nt, LossVintageEntry as nu, MpDeductionInput as o, computeAdjustedAggregateInvestmentIncome as oa, computeSchedule9MaximumExpenditureLimit as oc, CcaScheduleResult as od, computeAlbertaSbd as of, computeLoans as oi, schedule3Values as ol, Schedule21Result as on, renderAt1NetFile as oo, Schedule1Result as or, CmedbInput as os, foldT2Lines as ot, OtherLossByYearOfOriginResult as ou, SmallManufacturerTestResult as p, resolveCorpTaxRates as pa, AlbertaSchedule7Input as pc, CLASS_14_1_MINIMUM_DEDUCTION as pd, AlbertaTaxRates as pf, EifelInput as pi, At1ScheduleValue as pl, CeeInput as pn, albertaBalanceUnpaid as po, incomeTaxProvisionAddBack as pr, EdaSuccessorResult as ps, FirstReturnEvent as pt, computeRifeContinuity as pu, computeQuebecTax as q, RSI_DELIMITER as qa, AgriProcessingVintageInput as qc, LossContinuityResult as qd, CcpcActiveBusinessTaxResult as qi, IegInput as ql, computeSchedule4Losses as qn, CeeSuccessorFederal as qo, LossPortionFromIfeRow as qr, schedule15Values as qs, ItcRecaptureItemResult as qt, computeAlbertaSchedule17 as qu, MP_EXCLUDED_ACTIVITIES as r, BusinessLimitResult as ra, Schedule9GroupFilingInput as rc, computeAlbertaSchedule13 as rd, AlbertaCorporationStatus as rf, computeExemptIfe as ri, Schedule3Input as rl, allocateEvenly as rn, renderAt1Rsi as ro, Schedule1Line as rr, CfreCountrySuccessorOverride as rs, LineCheck as rt, LossVintageRowResult as ru, MpDeductionRates as s, computeAggregateInvestmentIncome as sa, schedule9Values as sc, Schedule8Entry as sd, AB_GENERAL_RATE_BANDS as sf, computeLossPortionFromIfe as si, AllocationFactorInput as sl, computeSchedule21 as sn, AT1_CRITICAL_MANDATORY_FIELDS as so, amortizationAddBack as sr, CmedbResult as ss, formatConformanceReport as st, OtherLossVintageEntry as su, CanadianMPProfitsInput as t, AggregateInvestmentIncomeResult as ta, Schedule9AllocationResult as tc, AlbertaSchedule13Result as td, AlbertaTaxResult as tf, computeClause95Amounts as ti, MaximumAllowableDeductionInput as tl, BusinessLimitAllocationInput as tn, formatRsiDate as to, computeSchedule2 as tr, CfreCountrySuccessorFederal as ts, ConformanceSummary as tt, iegT661SourceLine as tu, Part2MPProfitsResult as u, CORP_TAX_2024 as ua, Schedule8Result as uc, computeCcaClass as ud, computeDayWeightedGeneralTax as uf, computeResourceIfe as ui, AT1_SCHEDULES_WITHOUT_BUILDERS as ul, computeSchedule13 as un, At1MandatoryFieldMissingError as uo, computeSchedule1 as ur, EdaRegularResult as us, FederalT2Input as ut, computeOtherLossByYearOfOrigin as uu, T2SettlementInput as v, t2LineItemId as va, RoyaltySupplementalPriorYearAdjustmentResult as vc, Class141AdditionalAllowanceInput as vd, extendRateBook as vf, EifelCapacityResult as vi, Schedule21FilingInput as vl, DepletionResult as vn, at1YesNo as vo, PartVI1DeductionBand as vr, FedeSuccessorFederal as vs, Schedule88Input as vt, computeLimitedPartnershipLosses as vu, T2CifPartI as w, Schedule12Line as wa, RoyaltyTaxCreditQuarter as wc, Class14Result as wd, AdjustedTaxableIncomeResult as wi, schedule13Values as wl, Schedule12ResourceDeductionsResult as wn, computeAlbertaReturn as wo, EIFEL_STANDARD_RATIO_FROM as wr, SfedeCountryRegularInput as ws, LRIP_INVESTMENT_CORPORATION_MULTIPLE as wt, AlbertaGiftCarryforward as wu, T2CifAddress as x, computeLossSchedule as xa, AlbertaSchedule6Input as xc, Class14Input as xd, resolveRates as xf, computeEifelCapacity as xi, schedule10Values as xl, ForeignPerCountryInput as xn, at1Engine as xo, partVI1DeductionMultiple as xr, FedeSuccessorResult as xs, Schedule55Input as xt, DonationMaximumInput as xu, T2SettlementResult as y, LossScheduleInput as ya, computeAlbertaSchedule7 as yc, Class141AdditionalAllowanceResult as yd, hasExactRateYear as yf, ExcessCapacityVintage as yi, Schedule2FilingInput as yl, ForeignExplorationInput as yn, xmlEscape as yo, PartVI1DeductionResult as yr, FedeSuccessorInput as ys, Schedule88Result as yt, AT1_DONATION_GAIN_RATE as yu, QuebecReturnInput as z, At1TransmitterInvalidError as za, Schedule4Input$1 as zc, At4970Input as zd, TaxableIncomeLine as zi, IegGroupMember as zl, computeSchedule5 as zn, CdeSuccessorFederal as zo, ExemptIfeRow as zr, computeCfreSuccessor as zs, TaxableCapitalInput as zt, AT1_RESERVE_LINES as zu };
+export { CertificationFixture as $, RsiScheduleInput as $a, allocateIegEvenly as $c, AdjustedAggregateInvestmentIncomeResult as $i, AlbertaSchedule17Result as $l, Schedule2Input as $n, CfreCountryRegularOverride as $o, computeBorrowings as $r, schedule4Values as $s, AssociatedMemberInput as $t, At4970ProjectRowResult as $u, T2ReturnInput as A, albertaCurrentYearLoss as Aa, Schedule2FilingInput as Ac, hasExactRateYear as Ad, dayWeightedRate as Ai, AT1_DONATION_GAIN_RATE as Al, computeForeignExploration as An, CcogpeRegularResult as Ao, BorrowingRow as Ar, SfedeCountrySuccessorResult as As, computeSchedule54 as At, Class141AdditionalAllowanceResult as Au, QuebecReturnResult as B, assertAt1TransmitterValid as Ba, schedule20Values as Bc, TaxableIncomeResult as Bi, AlbertaSchedule18Input as Bl, AllocatedProvince as Bn, CdeSuccessorInput as Bo, InterestAndFinancingExpensesInput as Br, computeCmedb as Bs, TaxableCapitalResult as Bt, computeClass13 as Bu, T2CifGifi as C, Schedule12Input as Ca, At1ScheduleData as Cc, AB_TAX_RATE_BOOK as Cd, AdjustedTaxableIncomeInput as Ci, RifeContinuityResult as Cl, Schedule12ResourceDeductionsInput as Cn, AlbertaReturnResult as Co, EIFEL_STANDARD_RATIO as Cr, SfedeCountryRegularFederal as Cs, computeSchedule55 as Ct, computeSchedule8 as Cu, T2CifShareholder as D, albertaCapitalGainDifference as Da, Schedule1FilingInput as Dc, RateBookEntry as Dd, ProvincialRateChange as Di, LimitedPartnershipLossesResult as Dl, computeCogpe as Dn, CcogpeRegularFederal as Do, EifelLimitationResult as Dr, SfedeCountrySuccessorFederal as Ds, LripEventResult as Dt, Class13Input as Du, T2CifSettlement as E, albertaAbilDifference as Ea, Schedule12FilingInput as Ec, RateBook as Ed, computeAdjustedTaxableIncome as Ei, LimitedPartnershipLossRowResult as El, computeCee as En, AlbertaSchedule15Result as Eo, EifelLimitationInput as Er, SfedeCountryRegularResult as Es, LripDividendEvent as Et, CLASS_14_1_TRANSITIONAL_RATE as Eu, Co17ReturnData as F, albertaTerminalLossDifference as Fa, schedule13Values as Fc, ProvincialRate as Fi, AlbertaGiftCarryforward as Fl, Schedule6Result as Fn, CdeRegularFederal as Fo, Clause95IncludedRow as Fr, computeCdeSuccessor as Fs, Schedule43Rates as Ft, Class14Result as Fu, QuebecTaxInput as G, toRsiSchedule as Ga, IegAgreementInput as Gc, nonCapitalLossApplied as Gi, At1CategoryTotals as Gl, Schedule4Input as Gn, CeeRegularOverride as Go, LoansResult as Gr, computeSfedeCountryRegular as Gs, ITC_RECAPTURE_PERIOD_YEARS as Gt, CCA_DECLINING_BALANCE_RATES_2024 as Gu, QuebecAllocationResult as H, toRsiHeader as Ha, schedule29Values as Hc, computeTaxableIncome as Hi, At1AbilEntry as Hl, ProvincialAllocationInput as Hn, CdeSuccessorResult as Ho, InterestAndFinancingRevenuesInput as Hr, computeEdaSuccessor as Hs, Schedule31Input as Ht, computeClass141AdditionalAllowance as Hu, renderCo17DraftReturn as I, computeSchedule12 as Ia, schedule16Values as Ic, isSchedule5Province as Ii, Schedule20Input as Il, computeSchedule6 as In, CdeRegularInput as Io, Clause95Result as Ir, computeCeeRegular as Is, Schedule43Result as It, LeaseholdLayer as Iu, QC_TAX_2024 as J, RSI_NEGATIVE_PREFIX as Ja, IegAgreementResult as Jc, PartITaxInput as Ji, computeAlbertaSchedule18 as Jl, PART_IV_RATE as Jn, CeeSuccessorInput as Jo, PartnershipIfeResult as Jr, ForeignInvestmentCountryInput as Js, ItcRecaptureResult as Jt, isDecliningBalanceClass as Ju, QuebecTaxResult as K, RSI_COLUMN_GAP as Ka, IegAgreementMember as Kc, CcpcActiveBusinessTaxInput as Ki, At1DispositionCategory as Kl, Schedule4Result as Kn, CeeRegularResult as Ko, LossPortionFromIfeResult as Kr, computeSfedeCountrySuccessor as Ks, ItcRecaptureItem as Kt, CCA_RATE_BOOK as Ku, Co17ReturnInput as L, reconcileAlbertaNetIncome as La, schedule17Values as Lc, resolveProvinceRates as Li, Schedule20Result as Ll, Schedule5Input as Ln, CdeRegularOverride as Lo, EifelCounterpartyRelationship as Lr, computeCeeSuccessor as Ls, computeSchedule43 as Lt, LeaseholdLayerResult as Lu, Co17Address as M, albertaRecaptureDifference as Ma, schedule10Values as Mc, resolveRates as Md, PROVINCE_RATE_BOOK as Mi, DonationMaximumInput as Ml, computeSpecifiedForeignExploration as Mn, CcogpeSuccessorInput as Mo, CapitalizedIfeResult as Mr, computeCcogpeRegular as Ms, GripResult as Mt, Class14Input as Mu, Co17Certification as N, albertaReserveDifference as Na, schedule12LossDeductions as Nc, ProvinceCode as Ni, DonationMaximumResult as Nl, CapitalDisposition as Nn, CcogpeSuccessorOverride as No, CapitalizedIfeRow as Nr, computeCcogpeSuccessor as Ns, computeGrip as Nt, Class14Property as Nu, T2GifiLine as O, albertaCcaDifference as Oa, Schedule20FilingInput as Oc, earliestRateYear as Od, ProvincialRateChanges as Oi, computeLimitedPartnershipLossRow as Ol, computeCumulativeForeignResource as On, CcogpeRegularInput as Oo, computeEifelLimitation as Or, SfedeCountrySuccessorInput as Os, Schedule54Input as Ot, Class13Result as Ou, Co17Identity as P, albertaResourceDeductionDifference as Pa, schedule12Values as Pc, ProvinceRateTable as Pi, computeDonationMaximum as Pl, DispositionResult as Pn, CcogpeSuccessorResult as Po, Clause95DeniedRow as Pr, computeCdeRegular as Ps, Schedule43Input as Pt, Class14PropertyResult as Pu, T2_CERTIFICATION_FIXTURES as Q, RsiLineItemError as Qa, IegLimitAllocation as Qc, AdjustedAggregateInvestmentIncomeInput as Qi, AlbertaSchedule17Input as Ql, computePart4Rdtoh as Qn, CfreCountryRegularInput as Qo, ResourceIfeRow as Qr, computeSchedule4 as Qs, computeZetm as Qt, At4970ProjectRow as Qu, co17Engine as R, At1TransmitterDefect as Ra, schedule18Values as Rc, TaxableIncomeInput as Ri, computeSchedule20 as Rl, Schedule5Result as Rn, CdeRegularResult as Ro, ExemptIfeResult as Rr, computeCfreRegular as Rs, LARGE_CORPORATION_THRESHOLD as Rt, MAX_LEASEHOLD_PERIODS as Ru, T2CifData as S, Schedule12Adjustment as Sa, AT1_SCHEDULES_WITH_BUILDERS as Sc, AB_TAX_2024 as Sd, computeRifeUnderSubsection111_8 as Si, RifeContinuityInput as Sl, ForeignPerCountryResult as Sn, AlbertaReturnInput as So, EIFEL_FIRST_YEAR_START as Sr, Schedule15FilingResult as Ss, Schedule55Result as St, computeCcaSchedule as Su, T2CifQuestionnaire as T, Schedule12Result as Ta, Schedule10FilingInput as Tc, resolveAlbertaTaxRates as Td, FOREIGN_TAX_CREDIT_GROSS_UP as Ti, LimitedPartnershipLossRow as Tl, computeCde as Tn, AlbertaSchedule15Input as To, EIFEL_TRANSITIONAL_RATIO as Tr, SfedeCountryRegularOverride as Ts, LRIP_INVESTMENT_INCOME_FACTOR as Tt, CLASS_14_1_RECAPTURE_REDUCTION_RATE as Tu, QuebecEstablishment as U, toRsiJacketSchedules as Ua, schedule2Values$1 as Uc, dividendsDeductibleS112 as Ui, At1AbilResult as Ul, ProvincialAllocationResult as Un, CeeRegularFederal as Uo, InterestAndFinancingRevenuesResult as Ur, computeFedeRegular as Us, Schedule31Result as Ut, computeClass141RecaptureReduction as Uu, computeQuebecReturn as V, validateAt1Transmitter as Va, schedule21Values$1 as Vc, charitableDonationsDeduction as Vi, AlbertaSchedule18Result as Vl, PermanentEstablishment as Vn, CdeSuccessorOverride as Vo, InterestAndFinancingExpensesResult as Vr, computeEdaRegular as Vs, computeTaxableCapital as Vt, computeClass14 as Vu, computeQuebecAllocationFactor as W, toRsiLineItems as Wa, schedule4970Values as Wc, netCapitalLossApplied as Wi, At1CategoryResult as Wl, computeProvincialAllocation as Wn, CeeRegularInput as Wo, LoanRow as Wr, computeFedeSuccessor as Ws, computeSchedule31 as Wt, leaseholdPeriods as Wu, QuebecTaxRates as X, RsiHeaderInput as Xa, IegGroupMember as Xc, computeCcpcActiveBusinessTax as Xi, AT1_RESERVE_LINES as Xl, Part4RdtohResult as Xn, CeeSuccessorResult as Xo, ResourceIfePool as Xr, Schedule4Input$1 as Xs, ZetmInput as Xt, At4970Input as Xu, QC_TAX_RATE_BOOK as Y, RSI_WORD_GAP as Ya, IegAllocationResult as Yc, PartITaxResult as Yi, AT1_RESERVE_KINDS as Yl, Part4RdtohInput as Yn, CeeSuccessorOverride as Yo, PartnershipIfeRow as Yr, ForeignInvestmentCountryResult as Ys, computeItcRecapture as Yt, resolveCcaRates as Yu, resolveQuebecTaxRates as Z, RsiLineItem as Za, IegGroupResult as Zc, computePartITax as Zi, AT1_RESERVE_TOTAL_LINES as Zl, REFUNDABLE_PART_I_RATE as Zn, CfreCountryRegularFederal as Zo, ResourceIfeResult as Zr, Schedule4Result$1 as Zs, ZetmResult as Zt, At4970JurisdictionAmount as Zu, computeSmallManufacturerTest as _, parseT2LineItemId as _a, schedule3Values as _c, computeAlbertaSbd as _d, EifelCapacityInput as _i, OtherLossByYearOfOriginResult as _l, DepletionInput as _n, at1TaxPayableDeductions as _o, PART_VI_1_DEDUCTION_BANDS as _r, FedeRegularResult as _s, SCHEDULE_88_MAX_URLS as _t, CcaScheduleResult as _u, MP_RATES_2024 as a, SbdResult as aa, AgriProcessingVintageResult as ac, computeLossContinuity as ad, computeInterestAndFinancingRevenues as ai, IegResult as al, Schedule21Input as an, renderRsiLineItem as ao, Schedule1NotFileableError as ar, CmedbFederal as as, T2_LINE_META as at, AlbertaSchedule16Input as au, computeT2Settlement as b, LossScheduleResult as ba, computeAllocationFactor as bc, GeneralRateBand as bd, ReceivedCapacityRow as bi, computeNonCapitalLossByYearOfOrigin as bl, ForeignExplorationResult as bn, At1ReturnInput as bo, computePartVI1Deduction as br, FedeSuccessorOverride as bs, normalizeSchedule88 as bt, UnsupportedCcaClassError as bu, MpDeductionResult as c, computeBusinessLimit as ca, CapitalInvestmentTaxCreditInput as cc, LossCarrybackResult as cd, computePartnershipIfe as ci, computeIegReductionFactor as cl, ReserveContinuityResult as cn, At1CriticalFieldMissingError as co, assertSchedule1Fileable as cr, EdaRegularFederal as cs, runConformance as ct, computeAlbertaSchedule16 as cu, SMALL_MANUFACTURER_INCOME_THRESHOLD as d, CORP_TAX_RATE_BOOK as da, InvestorTaxCreditResult as dc, AlbertaTaxInput as dd, EIFEL_EFFECTIVE_FROM as di, computeIegEligibleExpenditures as dl, CdeInput as dn, At1TaxPayableMismatchError as do, deferredIncomeTaxProvisionAddBack as dr, EdaSuccessorFederal as ds, FederalT2Result as dt, AlbertaSchedule13Input as du, AggregateInvestmentIncomeInput as ea, AgriProcessingCombinedVintageInput as ec, At4970Result as ed, computeCapitalizedIfe as ei, allocateIegExpenditureLimit as el, AssociatedMemberResult as en, formatRsiAmount as eo, Schedule2Result as er, CfreCountryRegularResult as es, ConformanceResult as et, At1ReserveBalances as eu, SmallManufacturerTestInput as f, CorpTaxRates as fa, MaximumAllowableDeductionInput as fc, AlbertaTaxResult as fd, EifelExemption as fi, iegT661SourceLine as fl, CdeResult as fn, At1TransmitterInfo as fo, findSchedule1LineDefects as fr, EdaSuccessorInput as fs, computeFederalT2 as ft, AlbertaSchedule13Result as fu, computePart2MPProfits as g, federalSchedulePayloads as ga, computeSchedule3 as gc, AlbertaSbdResult as gd, assessEifel as gi, NonCapitalLossByYearOfOriginResult as gl, CogpeResult as gn, assertCriticalFields as go, terminalLossDeduction as gr, FedeRegularOverride as gs, computeSchedule101 as gt, CcaClassResult as gu, computeMpDeduction as h, T2ScheduleValue as ha, Schedule3Result as hc, AlbertaSbdInput as hd, EifelThresholds as hi, NonCapitalLossByYearOfOriginInput as hl, CogpeInput as hn, assertAt1TaxPayableReconciles as ho, recaptureAddBack as hr, FedeRegularInput as hs, Schedule101Result as ht, CcaClassInput as hu, MP_GROSS_REVENUE_THRESHOLD as i, SbdInput as ia, AgriProcessingVintageInput as ic, LossContinuityResult as id, computeInterestAndFinancingExpenses as ii, IegInput as il, computeBusinessLimitAllocation as in, renderRsiHeader as io, Schedule1LineDefect as ir, CfreCountrySuccessorResult as is, T2LineKey as it, computeAlbertaSchedule17 as iu, t2Engine as j, albertaDispositionAdjustments as ja, at1LineItemId as jc, latestRateYear as jd, PROVINCE_RATES_2024 as ji, AT1_DONATION_INCOME_RATE as jl, computeSchedule12ResourceDeductions as jn, CcogpeSuccessorFederal as jo, BorrowingsResult as jr, computeAlbertaSchedule15 as js, GripInput as jt, Class141RecaptureReductionInput as ju, renderT2DraftReturn as k, albertaCcaScheduleAdjustments as ka, Schedule21FilingInput as kc, extendRateBook as kd, blendProvinceRateTable as ki, computeLimitedPartnershipLosses as kl, computeDepletion as kn, CcogpeRegularOverride as ko, ratioOfPermissibleExpenses as kr, SfedeCountrySuccessorOverride as ks, Schedule54Result as kt, Class141AdditionalAllowanceInput as ku, Part2MPProfitsInput as l, computeSBD as la, CapitalInvestmentTaxCreditResult as lc, LossCarrybackYear as ld, computePartnershipIfeAddBack as li, IegEligibleExpendituresInput as ll, ReserveContinuityRow as ln, At1FilingData as lo, ccaDeduction as lr, EdaRegularInput as ls, runConformanceSuite as lt, AlbertaCcaOverride as lu, computeCanadianMPProfits as m, T2ScheduleData as ma, Schedule3Input as mc, AlbertaCorporationStatus as md, EifelResult as mi, LossVintageRowResult as ml, CeeResult as mn, assertAt1MandatoryComplete as mo, mealsAndEntertainmentAddBack as mr, FedeRegularFederal as ms, Schedule101Input as mt, computeAlbertaSchedule13 as mu, CanadianMPProfitsResult as n, BusinessLimitInput as na, AgriProcessingTaxCreditInput as nc, computeAt4970 as nd, computeExcessIfe as ni, computeIegGroupFigures as nl, BusinessLimitAllocationResult as nn, formatRsiText as no, Schedule1Input as nr, CfreCountrySuccessorInput as ns, ExpectedSource as nt, At1ReserveRowResult as nu, MpDeductionInput as o, computeAdjustedAggregateInvestmentIncome as oa, At1ScheduleDataLike$1 as oc, LossCarrybackError as od, computeLoans as oi, computeIeg as ol, Schedule21Result as on, renderAt1NetFile as oo, Schedule1Result as or, CmedbInput as os, foldT2Lines as ot, AlbertaSchedule16Result as ou, SmallManufacturerTestResult as p, resolveCorpTaxRates as pa, MaximumAllowableDeductionResult as pc, computeAlbertaTax as pd, EifelInput as pi, LossVintageEntry as pl, CeeInput as pn, albertaBalanceUnpaid as po, incomeTaxProvisionAddBack as pr, EdaSuccessorResult as ps, FirstReturnEvent as pt, FederalCcaClass as pu, computeQuebecTax as q, RSI_DELIMITER as qa, IegAgreementMemberResult as qc, CcpcActiveBusinessTaxResult as qi, SECTION_34_2_GROSS_UP as ql, computeSchedule4Losses as qn, CeeSuccessorFederal as qo, LossPortionFromIfeRow as qr, schedule15Values as qs, ItcRecaptureItemResult as qt, CcaRateTable as qu, MP_EXCLUDED_ACTIVITIES as r, BusinessLimitResult as ra, AgriProcessingTaxCreditResult as rc, LossContinuityInput as rd, computeExemptIfe as ri, IEG_2024 as rl, allocateEvenly as rn, renderAt1Rsi as ro, Schedule1Line as rr, CfreCountrySuccessorOverride as rs, LineCheck as rt, At1ReserveTable as ru, MpDeductionRates as s, computeAggregateInvestmentIncome as sa, At1ScheduleValueLike$1 as sc, LossCarrybackInput as sd, computeLossPortionFromIfe as si, computeIegBaseAmount as sl, computeSchedule21 as sn, AT1_CRITICAL_MANDATORY_FIELDS as so, amortizationAddBack as sr, CmedbResult as ss, formatConformanceReport as st, assistanceFrom as su, CanadianMPProfitsInput as t, AggregateInvestmentIncomeResult as ta, AgriProcessingCurrentYearInput as tc, At4970Totals as td, computeClause95Amounts as ti, computeIegAgreement as tl, BusinessLimitAllocationInput as tn, formatRsiDate as to, computeSchedule2 as tr, CfreCountrySuccessorFederal as ts, ConformanceSummary as tt, At1ReserveKind as tu, Part2MPProfitsResult as u, CORP_TAX_2024 as ua, InvestorTaxCreditInput as uc, computeLossCarryback as ud, computeResourceIfe as ui, IegEligibleExpendituresResult as ul, computeSchedule13 as un, At1MandatoryFieldMissingError as uo, computeSchedule1 as ur, EdaRegularResult as us, FederalT2Input as ut, AlbertaSchedule13ClassResult as uu, T2SettlementInput as v, t2LineItemId as va, AllocationFactorInput as vc, AB_GENERAL_RATE_BANDS as vd, EifelCapacityResult as vi, OtherLossVintageEntry as vl, DepletionResult as vn, at1YesNo as vo, PartVI1DeductionBand as vr, FedeSuccessorFederal as vs, Schedule88Input as vt, Schedule8Entry as vu, T2CifPartI as w, Schedule12Line as wa, At1ScheduleValue as wc, AlbertaTaxRates as wd, AdjustedTaxableIncomeResult as wi, computeRifeContinuity as wl, Schedule12ResourceDeductionsResult as wn, computeAlbertaReturn as wo, EIFEL_STANDARD_RATIO_FROM as wr, SfedeCountryRegularInput as ws, LRIP_INVESTMENT_CORPORATION_MULTIPLE as wt, CLASS_14_1_MINIMUM_DEDUCTION as wu, T2CifAddress as x, computeLossSchedule as xa, AT1_SCHEDULES_WITHOUT_BUILDERS as xc, computeDayWeightedGeneralTax as xd, computeEifelCapacity as xi, computeOtherLossByYearOfOrigin as xl, ForeignPerCountryInput as xn, at1Engine as xo, partVI1DeductionMultiple as xr, FedeSuccessorResult as xs, Schedule55Input as xt, computeCcaClass as xu, T2SettlementResult as y, LossScheduleInput as ya, SINGLE_JURISDICTION_ALBERTA_FACTOR as yc, DayWeightedRateResult as yd, ExcessCapacityVintage as yi, OtherLossVintageRowResult as yl, ForeignExplorationInput as yn, xmlEscape as yo, PartVI1DeductionResult as yr, FedeSuccessorInput as ys, Schedule88Result as yt, Schedule8Result as yu, QuebecReturnInput as z, At1TransmitterInvalidError as za, schedule1Values$1 as zc, TaxableIncomeLine as zi, AT1_DISPOSITION_CATEGORIES as zl, computeSchedule5 as zn, CdeSuccessorFederal as zo, ExemptIfeRow as zr, computeCfreSuccessor as zs, TaxableCapitalInput as zt, MIN_LEASEHOLD_PERIODS as zu };