@classytic/ca-tax 0.0.18 → 0.0.20

package/CHANGELOG.md

@@ -1,5 +1,108 @@
 # Changelog
 
+## [0.0.20] - 2026-09-09
+
+### Added — every shipped rate table declares its own provenance, and the declaration is enforced
+
+A new `@statutory-data` doc block on every module exporting a `RateBook` (and the two
+effective-dated rate tables) states its coverage years, sourcing status
+(`primary-sourced`/`partially-sourced`/`reference-only`), last-verified date, cited sources, and
+known gaps. `tests/statutory-data-provenance.test.ts` enforces four things a comment alone
+cannot: a new rate book cannot ship without the block; a cited vendored document must actually
+exist on disk; the declared `covers:` years must match the years the book actually ships (this
+one would have caught a real defect — every reference book in this package stops at 2024 while
+a host may already have registered 2026); and the roster of unsourced/unverified files is
+pinned, so provenance debt can shrink but never grow silently.
+
+Result of running the check against this package's own five rate books: general corporate rates,
+CCA rates, and the Québec CO-17 rate table are `partially-sourced` or `reference-only` and have
+never been checked against a primary document (`verified: never`); the 22-figure
+`PROVINCE_RATE_BOOK` (11 provinces × general + small-business) has zero sourced figures at all —
+the single largest provenance gap in the package. Alberta's rate stack and the GST/HST rate table
+are `primary-sourced` and dated. None of this changes any shipped rate value; it makes the
+package's real sourcing position visible and machine-checked rather than asserted in a comment
+that could go stale unnoticed.
+
+### Fixed — AT1 Schedule 21 line 059 cited no federal source at all
+
+Line 059's own printed caption reads "as reported on Federal Schedule 4 line 220" — the ABILs
+expired as non-capital losses — but the field carried no `from` reference, while line 057 right
+above it (current-year capital loss, from Schedule 4 line 210) did. The two are genuinely
+different federal lines; 059 now cites S4 220, pinned by a test asserting both citations point
+at their own line rather than one having been generalized onto the other.
+
+### Changed — Schedule 21's capital-loss pool columns now say GROSS in their own heading
+
+The column already carried a note warning that Schedule 12 wants the allowable half and that
+carrying the raw figure over-deducts by roughly two — the heading and all ten row captions in
+the pool now say "gross" up front, so a preparer reading the grid knows which figure the column
+holds before reaching that note.
+
+## [0.0.19] - 2026-09-09
+
+### Fixed — AT1 Schedule 12 was missing three mandatory computed lines entirely
+
+Lines 050, 090 and 091 are all marked `M` (mandatory) in §3.2.3.13 and none was ever filed. The
+schedule went out with net income at 054 but neither the federal total that produces it (050)
+nor the taxable income it leads to (090/091) — and 090 is what AT1 page 2 line 062 is taken
+from, so its absence left the jacket's own taxable income undisclosed on the schedule that
+derives it.
+
+- **050** — the federal/Alberta discretionary-difference total, signed per the spec's own
+  formula (`−005 +007 −009 −011 +013 +015 −017 +019 −021 −023 −027 −029 −031 −033 +037 −039
+  +041`). Filed as an explicit zero, not omitted, when nothing diverges — the spec states so
+  verbatim.
+- **090/091** — taxable income, Alberta and federal: `054 − (Area B Alberta) + 082` and
+  `002 − (Area B federal) + 083`, with the printed qualification that a corporation whose
+  deductions exhaust its income reports its s.110.5 additions as the figure rather than a
+  negative. New `Schedule12FilingInput.taxableIncome?: { alberta, federal }` lets a caller
+  supply the real computed figure instead — the line-derived sum is only as complete as the
+  deduction lines this engine actually models (a central credit union allocation, prospector's
+  shares, the non-qualified-securities deduction, if uncarried, would silently overstate it).
+  Line 052 (the printed subtotal en route to 054) and Area B's own 080/081 subtotals are
+  confirmed print-only — no line code, nothing to file — same as the jacket's line 088.
+
+### Added — five previously-unfiled Schedule 12 Area B pairs
+
+Taxable dividends deductible (060/061), Part VI.1 tax deduction (062/063), central credit union
+allocation (074/075), prospector's and grubstaker's shares (078/079), non-qualified-securities
+employer deduction (140/141) — all mandatory pairs with no prior emitter. Each now transmits
+both sides whenever the caller supplies it; absent data stays unfiled rather than defaulting to
+zero, since filing 0 would assert a deduction the corporation is not known to lack.
+
+### Fixed — Schedule 12's s.110.5 additions line traced a typo on TRA's own printed form
+
+083 is annotated on the page as "T2 line 335" — that line is limited partnership losses, a
+*deduction*, already this schedule's 072/073 pair, and cannot be what an *additions* line reads.
+§3.2.3.13's own rule says "must equal fed 200355", and CRA line 355 is the s.110.5/115(1)(a)(vii)
+additions line. The engine now follows the spec and CRA over the form's own annotation, per
+`section110_5Additions`.
+
+### Fixed — Schedule 12 label and note corrections
+
+"Taxable dividends deductible under ITA s.112, 113 or **186**(6)" corrected to **138**(6). Four
+Area B notes claiming "no Alberta divergence path" or "both sides read the same federal line"
+corrected — each box in fact accepts a preparer-entered Alberta-side override; there was simply
+no modelled path to supply one until this release.
+
+### Fixed — Schedule 18's ABIL rows filed the name and shares/debt flag but none of the money
+
+Every printed column on the small-business-corporation row is its own filed box — 086 (date of
+acquisition), 088/090/092 (proceeds, adjusted cost base, outlays) — and the emitter previously
+wrote only 082 and 084. The 094 total was correct; nothing underneath it showed TRA how the loss
+was arrived at. 086 is genuinely optional on the form and is omitted (not filed as an empty
+string) when no acquisition date is recorded.
+
+### Fixed — Schedule 18's `FormDefinition` invented a page section that isn't on the form
+
+The definition split dispositions into two sections, "Dispositions by category" and "Adjustments
+to the total gain" (lines 062-099). The form prints exactly two block headings total — capital
+property dispositions (page 1) and the ABIL block (page 2) — and every line the definition had
+called "adjustments" sits under the same page-1 heading as the six-category grid above it. A
+preparer holding the paper form would look for that second heading and not find it. Merged back
+into one `dispositions` section per the actual page; both sections now carry their printed page
+number.
+
 ## [0.0.18] - 2026-09-08
 
 ### Removed — AT1 Schedules 5, 6, 7, 8 and 9 (BREAKING)

package/dist/forms.mjs

@@ -1810,12 +1810,12 @@ const AT1_SCHEDULE_12_PAIRS = [
 		note: "If Schedule 20 exists, Alberta = 020076; otherwise Alberta = federal."
 	},
 	{
-		label: "Taxable dividends deductible under ITA s.112, 113 or 186(6)",
+		label: "Taxable dividends deductible under ITA s.112, 113 or 138(6)",
 		federal: "061",
 		alberta: "060",
 		section: "area-b",
 		emitOnlyWhenDifferent: false,
-		note: "No Alberta divergence path — always equals federal."
+		note: "Alberta = federal unless the preparer enters a different amount (ri.albertaSchedule12.albertaTaxableDividendsDeductible) — no Alberta schedule computes this independently, but the box is not fixed to federal by rule."
 	},
 	{
 		label: "Part VI.1 tax deduction",
@@ -1879,7 +1879,7 @@ const AT1_SCHEDULE_12_PAIRS = [
 		alberta: "074",
 		section: "area-b",
 		emitOnlyWhenDifferent: false,
-		note: "No Alberta divergence path — always equals federal."
+		note: "Alberta = federal unless the preparer enters a different amount (ri.albertaSchedule12.albertaCentralCreditUnionAllocation) — no Alberta schedule computes this independently, but the box is not fixed to federal by rule."
 	},
 	{
 		label: "Prospector's and grubstaker's shares",
@@ -1887,7 +1887,7 @@ const AT1_SCHEDULE_12_PAIRS = [
 		alberta: "078",
 		section: "area-b",
 		emitOnlyWhenDifferent: false,
-		note: "Both sides read T2 line 350 — the form prints that source over each box."
+		note: "The federal side reads T2 line 350, which the form prints over the box. Alberta follows it unless the preparer enters a different amount (ri.albertaSchedule12.albertaProspectorsShares)."
 	},
 	{
 		label: "Employer deduction for non-qualified securities",
@@ -1895,7 +1895,7 @@ const AT1_SCHEDULE_12_PAIRS = [
 		alberta: "140",
 		section: "area-b",
 		emitOnlyWhenDifferent: false,
-		note: "Both sides read T2 line 352."
+		note: "The federal side reads T2 line 352. Alberta follows it unless the preparer enters a different amount (ri.albertaSchedule12.albertaNonQualifiedSecuritiesDeduction)."
 	},
 	{
 		label: "ITA section 110.5 and/or subparagraph 115(1)(a)(vii) additions",
@@ -2774,24 +2774,29 @@ const AT1_SCHEDULE_18_CATEGORIES = [
 		lossRestricted: true
 	}
 ];
-const SECTIONS$25 = [
-	{
-		id: "dispositions",
-		title: "Dispositions by category",
-		description: "Proceeds, cost base and outlays for each of six categories. Losses on the last two are restricted and do not net against ordinary gains."
-	},
-	{
-		id: "adjustments",
-		title: "Adjustments to the total gain",
-		description: "Reserves, donated securities and the flow-through share threshold, before the section 34.2 partnership amounts."
-	},
-	{
-		id: "abil",
-		title: "Allowable business investment loss",
-		secondary: true,
-		description: "A capital loss on a small business corporation, deductible against any income."
-	}
-];
+/**
+* The form prints exactly TWO block headings, and these are them verbatim —
+* "CAPITAL PROPERTY DISPOSITIONS" on page 1 and the ABIL block on page 2.
+*
+* There used to be a third section here, "Adjustments to the total gain",
+* grouping lines 062-099. No such heading exists on the page: every one of
+* those lines sits inside the page-1 dispositions block, under the same
+* printed heading as the six-category grid above them. Splitting them out
+* read as a separate part of the form that a preparer holding the paper
+* would look for and not find, so they are back where the page puts them.
+*/
+const SECTIONS$25 = [{
+	id: "dispositions",
+	title: "Capital property dispositions",
+	description: "Proceeds, cost base and outlays for each of six categories, then the reserves, donated securities, flow-through share threshold and section 34.2 partnership amounts that adjust the total. Losses on personal-use and listed personal property are restricted and do not net against ordinary gains.",
+	page: 1
+}, {
+	id: "abil",
+	title: "Property qualifying for and resulting in an allowable business investment loss",
+	secondary: true,
+	description: "A capital loss on a small business corporation. Unlike an ordinary capital loss it is deductible against ANY income, which is why the form gives it its own page.",
+	page: 2
+}];
 /**
 * The four printed columns, and the prefix §3.2.3.19 puts on each column's own
 * Line Name — "Adjusted cost base: Total of all shares", not "Shares — B".
@@ -2857,7 +2862,7 @@ const REST = [
 		caption: "Total of Column D",
 		kind: "money",
 		role: "computed",
-		section: "adjustments",
+		section: "dispositions",
 		note: "EXCLUDES lines 059 and 060 where the difference is a net loss — restricted losses are dropped, not netted. Summing column D over-deducts."
 	},
 	{
@@ -2865,28 +2870,28 @@ const REST = [
 		caption: "Capital gains dividends",
 		kind: "money",
 		role: "input",
-		section: "adjustments"
+		section: "dispositions"
 	},
 	{
 		field: "066",
 		caption: "Add: capital gain reserve opening balance, if any",
 		kind: "money",
 		role: "input",
-		section: "adjustments"
+		section: "dispositions"
 	},
 	{
 		field: "068",
 		caption: "Deduct: capital gain reserve closing balance, if any",
 		kind: "money",
 		role: "input",
-		section: "adjustments"
+		section: "dispositions"
 	},
 	{
 		field: "070",
 		caption: "Capital gain or (loss): Line 062 + line 064 + line 066 - line 068",
 		kind: "money",
 		role: "computed",
-		section: "adjustments",
+		section: "dispositions",
 		note: "Line 062 plus 064 plus 066 minus 068."
 	},
 	{
@@ -2894,21 +2899,21 @@ const REST = [
 		caption: "Deduct: Gain on the donation to a qualified donee of a share, debt obligation, or right listed on a designated stock exchange and other securities under paragraphs 38(a.1)(i) and (iii) of the federal Act",
 		kind: "money",
 		role: "input",
-		section: "adjustments"
+		section: "dispositions"
 	},
 	{
 		field: "073",
 		caption: "Deduct: Gain on the donation to a qualified donee of ecologically sensitive land under paragraph 38(a.2) of the federal Act",
 		kind: "money",
 		role: "input",
-		section: "adjustments"
+		section: "dispositions"
 	},
 	{
 		field: "075",
 		caption: "Line 070 minus (line 071 + 073)",
 		kind: "money",
 		role: "computed",
-		section: "adjustments",
+		section: "dispositions",
 		note: "Line 070 minus lines 071 and 073."
 	},
 	{
@@ -2916,7 +2921,7 @@ const REST = [
 		caption: "Add: Exemption threshold at time of disposal",
 		kind: "money",
 		role: "input",
-		section: "adjustments",
+		section: "dispositions",
 		note: "Flow-through share class of property — ITA subsection 40(12)."
 	},
 	{
@@ -2924,14 +2929,14 @@ const REST = [
 		caption: "Add: Total of all capital gains from the disposition of the actual property",
 		kind: "money",
 		role: "input",
-		section: "adjustments"
+		section: "dispositions"
 	},
 	{
 		field: "079",
 		caption: "Lesser of lines 077 or 078",
 		kind: "money",
 		role: "computed",
-		section: "adjustments",
+		section: "dispositions",
 		note: "The LESSER of lines 077 and 078 — not their sum. Adding them inflates the gain."
 	},
 	{
@@ -2939,7 +2944,7 @@ const REST = [
 		caption: "Taxable capital gains under section 34.2 of the federal Act (line 275 of federal Schedule 73, Income Inclusion Summary for Corporations that are members of Partnerships) X 2 =",
 		kind: "money",
 		role: "carried-in",
-		section: "adjustments",
+		section: "dispositions",
 		from: {
 			form: "T2SCH73",
 			line: "270"
@@ -2951,7 +2956,7 @@ const REST = [
 		caption: "Subtotal: Line 075 + line 079 + line 096",
 		kind: "money",
 		role: "computed",
-		section: "adjustments",
+		section: "dispositions",
 		note: "Lines 075 plus 079 plus 096."
 	},
 	{
@@ -2959,7 +2964,7 @@ const REST = [
 		caption: "Deduct: Allowable capital losses under section 34.2 of the federal Act (line 285 of federal Schedule 73, Income Inclusion Summary for Corporations that are Members of Partnerships) X 2 =",
 		kind: "money",
 		role: "carried-in",
-		section: "adjustments",
+		section: "dispositions",
 		from: {
 			form: "T2SCH73",
 			line: "285"
@@ -2971,7 +2976,7 @@ const REST = [
 		caption: "Total capital gains or losses: Line 097 - line 098",
 		kind: "money",
 		role: "computed",
-		section: "adjustments",
+		section: "dispositions",
 		note: "If line 099 is NEGATIVE, carry the capital loss forward to Schedule 21, line 057, and no taxable capital gain arises at line 076.",
 		to: {
 			form: "AT1SCH21",
@@ -2984,7 +2989,7 @@ const REST = [
 		caption: "Taxable capital gain: Line 099 X 50%",
 		kind: "money",
 		role: "computed",
-		section: "adjustments",
+		section: "dispositions",
 		note: "Line 099 at the inclusion rate — the only place the halving happens. If line 099 is positive, carry this forward to Schedule 12, line 040. The 50% printed here is the current rate; a year whose dispositions straddle an inclusion-rate change needs supporting documentation with the RSI (§3.2.3.19 filing-requirement exception).",
 		to: {
 			form: "AT1SCH12",
@@ -3438,7 +3443,7 @@ const AT1_SCHEDULE_21_POOLS = [
 	},
 	{
 		key: "capital",
-		label: "Net capital losses",
+		label: "Net capital losses (Gross amount)",
 		carriedForward: "051",
 		windUpTransfer: "055",
 		currentYearLoss: "057",
@@ -3786,6 +3791,7 @@ const continuityFields = AT1_SCHEDULE_21_POOLS.flatMap((pool) => CONTINUITY_ORDE
 	const isAppliedLine = k === "appliedAgainstIncome";
 	const isOpening = k === "opening";
 	const isCurrentYearLoss = k === "currentYearLoss";
+	const isAbilExpired = k === "abilExpired";
 	let role = "input";
 	let from;
 	const closingFootnotes = {
@@ -3809,6 +3815,11 @@ const continuityFields = AT1_SCHEDULE_21_POOLS.flatMap((pool) => CONTINUITY_ORDE
 		line: pool.key === "farm" ? "310" : "410",
 		note: "Defaults to this federal figure — override only where Alberta genuinely diverges."
 	};
+	else if (isAbilExpired) from = {
+		form: "T2SCH4",
+		line: "220",
+		note: "Printed on the form: \"as reported on Federal Schedule 4 line 220\" — federal line 220 is \"ABILs expired as non-capital losses (line 215 multiplied by 2)\". An expiring ABIL leaves the non-capital pool and arrives here as a net capital loss."
+	};
 	else if (isCarryBack) role = "computed";
 	const footnoteMarks = isClosing ? closingFootnotes[pool.key] : void 0;
 	return {

package/dist/index3.d.mts

@@ -92,6 +92,23 @@ declare function resolveAlbertaTaxRates(taxYear: number, book?: RateBook<Alberta
  *   after 2020-06-30                          8.0%
  *
  * Pure, no I/O. Whole dollars.
+ *
+ * @statutory-data
+ *   covers:   2006-04-01 onward (effective-dated bands, not year-versioned)
+ *   status:   primary-sourced
+ *   verified: 2026-09-09
+ *   sources:
+ *     - research/sources/tra-spec/AT1-Chapter3-2026.4-full.txt §3.2.3.1 line 068
+ *       ("Basic Alberta Tax Payable"). The spec defines the day counts B–F and
+ *       their multipliers H–L; every band above is a transcription of that pair:
+ *         B  after 2006-03-31, before 2015-07-01   H = A x .100 x B/H
+ *         C  after 2015-06-30, before 2019-07-01   I = A x .120 x C/H
+ *         D  after 2019-06-30, before 2020-01-01   J = A x .110 x D/H
+ *         E  after 2019-12-31, before 2020-07-01   K = A x .100 x E/H
+ *         F  after 2020-06-30                      L = A x .080 x F/H
+ *       "Value = H + I + J + K + L. Round up at $.50 to the nearest dollar. If
+ *       the value is negative, default = zero." — the rounding and floor this
+ *       module implements.
  */
 interface GeneralRateBand {
   /** Inclusive start of the band, ISO `YYYY-MM-DD`. */
@@ -1424,9 +1441,19 @@ interface At1CategoryResult {
   differsFromFederal: boolean;
 }
 interface At1AbilResult {
+  /** 018082 — name of the small business corporation. */
   name: string;
+  /** 018084 — shares (1) or debt (2). */
   kind: 'shares' | 'debt';
-  /** 088 − (090 + 092) — the business investment loss before the inclusion rate. */
+  /** 018086 — date of acquisition, ISO `YYYY-MM-DD`, when supplied. */
+  dateOfAcquisition?: string;
+  /** 018088 — A, proceeds of disposition. */
+  proceeds: number;
+  /** 018090 — B, adjusted cost base. */
+  acb: number;
+  /** 018092 — C, outlays and expenses. */
+  outlays: number;
+  /** 088 − (090 + 092) — the business investment loss before the inclusion rate. Not itself a printed line; feeds 018094's total. */
   businessInvestmentLoss: number;
 }
 interface AlbertaSchedule18Result {
@@ -2602,6 +2629,108 @@ interface Schedule12FilingInput {
     alberta: number;
     federal: number;
   };
+  /**
+   * 012040 / 012041 / 012048 — "Other for Alberta / federal purposes — specify",
+   * and the explanation line 048 that TRA requires alongside it.
+   *
+   * A CATCH-ALL, not a single reconciling item: §3.2.3.13 defines 040 as "the
+   * total amount of any other discretionary account items not specifically
+   * listed on form 012", plus two named inclusions. Callers accumulate their
+   * components into one figure per side.
+   *
+   * The two named inclusions, verbatim:
+   *
+   *   1. If form 018 exists, 040 must include `018076 + 018094` as an addition
+   *      — the taxable capital gain and the allowable business investment loss.
+   *      The matching federal side of 041 is `fed 001113 minus 001406`, which
+   *      is federal Schedule 1's "Taxable capital gains from Schedule 6" less
+   *      its "Allowable business investment loss from Schedule 6".
+   *
+   *      The asymmetry is the spec's, not a transcription slip, and it is
+   *      consistent once the signs are seen: an ABIL reaches 018094 already
+   *      NEGATIVE (see `albertaAbilDifference` — "the inputs arrive negative
+   *      per the form"), while federal line 406 is a deduction line reported
+   *      positive. Both expressions therefore net the loss out of the gain.
+   *      Do not "correct" either into matching the other.
+   *
+   *   2. If form 015 exists, 040 must also include the Schedule 15 Area C, D,
+   *      F, G and H expense computations — but only where a computation comes
+   *      out NEGATIVE, and then entered as a positive amount. That component is
+   *      NOT modelled here; a caller with Schedule 15 resource pools has to add
+   *      it to `alberta` itself. Named rather than silently omitted.
+   *
+   * Line 048 is not optional decoration: "If 012040 exists, then 012048 must
+   * exist." Supply `explanation` whenever the pair is non-nil.
+   */
+  other?: {
+    alberta: number;
+    federal: number;
+    explanation?: string;
+  };
+  /** 012060 / 012061 — taxable dividends deductible under ITA s.112, 113 or 138(6). Both sides are federal T2 line 320. */
+  taxableDividendsDeductible?: {
+    alberta: number;
+    federal: number;
+  };
+  /** 012062 / 012063 — Part VI.1 tax deduction. Both sides are federal T2 line 325. */
+  partVI1Deduction?: {
+    alberta: number;
+    federal: number;
+  };
+  /** 012074 / 012075 — taxable capital gains or taxable dividends allocated from a central credit union. Both sides are federal T2 line 340. */
+  centralCreditUnion?: {
+    alberta: number;
+    federal: number;
+  };
+  /** 012078 / 012079 — prospector's and grubstaker's shares. Both sides are federal T2 line 350. */
+  prospectorsShares?: {
+    alberta: number;
+    federal: number;
+  };
+  /** 012140 / 012141 — employer deduction for non-qualified securities. Both sides are federal T2 line 352. */
+  nonQualifiedSecurities?: {
+    alberta: number;
+    federal: number;
+  };
+  /**
+   * 012082 / 012083 — ITA s.110.5 and/or subparagraph 115(1)(a)(vii) ADDITIONS,
+   * the one Area B item that adds to taxable income rather than deducting.
+   *
+   * Alberta's side comes from AT1 Schedule 21 line 017; the federal side is T2
+   * line 355, "Section 110.5 additions or subparagraph 115(1)(a)(vii)
+   * additions".
+   *
+   * The printed AT1 Schedule 12 annotates 083 as "T2 line 335" — that is a
+   * TYPO on TRA's form. T2 line 335 is "Limited partnership losses of previous
+   * tax years from Schedule 4", which is already this schedule's 072/073 pair
+   * and is a deduction, not an addition. §3.2.3.13's own rule for 083 says
+   * "Must equal fed 200355", and CRA's line 355 is the s.110.5 additions line.
+   * Follow the spec and CRA, not the annotation.
+   */
+  section110_5Additions?: {
+    alberta: number;
+    federal: number;
+  };
+  /**
+   * 012090 / 012091 — taxable income, when the caller already knows it.
+   *
+   * Prefer supplying these. This builder can derive them from the Area B lines
+   * it emits, and does when they are absent, but that derivation is only as
+   * complete as the deduction lines actually modelled: any Division C item this
+   * engine does not carry (a central credit union allocation, prospector's
+   * shares, the non-qualified-securities deduction) is missing from the sum and
+   * OVERSTATES taxable income — and 090 is what AT1 page 2 line 062 is taken
+   * from, so an overstatement there is Alberta tax on income the corporation
+   * does not have.
+   *
+   * A caller that ran the engine has the real figure. Passing it makes the
+   * filed line agree with the tax actually computed, and leaves the derived
+   * value as a cross-check rather than the source.
+   */
+  taxableIncome?: {
+    alberta: number;
+    federal: number;
+  };
   /**
    * Area B — losses of preceding taxation years, deducted in arriving at Alberta
    * taxable income. Same federal/Alberta pairing as Area A, but NOT the same

package/dist/t2.mjs

@@ -57,6 +57,23 @@ function extendRateBook(base, overrides) {
 * Never mutate a shipped year — add a new {@link RateBookEntry} to the host book.
 * A host wires future Alberta years / TRA-published values via the same
 * effective-dated seam the federal engine uses (see rates/rate-book.ts).
+*
+* @statutory-data
+*   book:     AB_TAX_RATE_BOOK
+*   covers:   2024
+*   status:   partially-sourced
+*   verified: 2026-09-09
+*   sources:
+*     - research/sources/tra-spec/AT1-Chapter3-2026.4-full.txt §3.2.3.1 line 068 —
+*       GENERAL_RATE 8%, as band F of the day-weighted table (`L = A x .080 x F/H`,
+*       days after 2020-06-30). See rates/general-rate-bands.ts for the full table.
+*     - research/sources/tra-spec/AT1-Chapter3-2026.4-full.txt §3.2.3.2 —
+*       BUSINESS_LIMIT $500,000, in effect since 2009-04-01.
+*   gaps:
+*     - SMALL_BUSINESS_RATE (2%) appears in NO vendored source. The AT1 spec states
+*       no small-business rate at all: its only rate multipliers are the five
+*       general-rate bands above. Verify against the Alberta Corporate Tax Act /
+*       TRA's published rate page before relying on it to file.
 */
 const AB_TAX_2024 = Object.freeze({
 	GENERAL_RATE: .08,
@@ -251,11 +268,6 @@ const AT1_SCHEDULES_WITH_BUILDERS = Object.freeze([
 	"002",
 	"003",
 	"004",
-	"005",
-	"006",
-	"007",
-	"008",
-	"009",
 	"010",
 	"012",
 	"013",
@@ -424,14 +436,16 @@ function schedule18Values(result) {
 	put("076", result.taxableCapitalGain);
 	result.abil.forEach((entry, i) => {
 		const n = i + 1;
-		values.push({
-			lineItemId: at1LineItemId("018", "082", n),
-			value: entry.name
-		});
-		values.push({
-			lineItemId: at1LineItemId("018", "084", n),
-			value: entry.kind === "shares" ? 1 : 2
+		const row = (fieldId, value) => values.push({
+			lineItemId: at1LineItemId("018", fieldId, n),
+			value
 		});
+		row("082", entry.name);
+		row("084", entry.kind === "shares" ? 1 : 2);
+		if (entry.dateOfAcquisition) row("086", entry.dateOfAcquisition);
+		row("088", entry.proceeds);
+		row("090", entry.acb);
+		row("092", entry.outlays);
 	});
 	put("094", result.allowableBusinessInvestmentLoss);
 	return {
@@ -679,6 +693,10 @@ function schedule12Values(input) {
 	pair("032", "033", input.cogpe);
 	pair("036", "037", input.reservesDeductedPriorYear);
 	pair("038", "039", input.reservesClaimedCurrentYear);
+	if (input.other && input.other.alberta !== input.other.federal) {
+		pair("040", "041", input.other);
+		if (input.other.explanation) put("048", input.other.explanation);
+	}
 	const alwaysPair = (albertaField, federalField, p) => {
 		if (!p) return;
 		put(albertaField, p.alberta);
@@ -693,7 +711,99 @@ function schedule12Values(input) {
 	alwaysPair("056", "057", input.donations?.charitable);
 	alwaysPair("058", "059", input.donations?.gifts);
 	alwaysPair("130", "131", input.restrictedInterestAndFinancing);
+	alwaysPair("060", "061", input.taxableDividendsDeductible);
+	alwaysPair("062", "063", input.partVI1Deduction);
+	alwaysPair("074", "075", input.centralCreditUnion);
+	alwaysPair("078", "079", input.prospectorsShares);
+	alwaysPair("140", "141", input.nonQualifiedSecurities);
+	alwaysPair("082", "083", input.section110_5Additions);
 	put("054", input.albertaNetIncomeForTax);
+	const filed = /* @__PURE__ */ new Map();
+	for (const v of values) if (typeof v.value === "number") filed.set(v.lineItemId.slice(3, 6), v.value);
+	const n = (field) => filed.get(field) ?? 0;
+	const sum = (fields) => fields.reduce((t, f) => t + n(f), 0);
+	put("050", sum([
+		"007",
+		"013",
+		"015",
+		"019",
+		"037",
+		"041"
+	]) - sum([
+		"005",
+		"009",
+		"011",
+		"017",
+		"021",
+		"023",
+		"027",
+		"029",
+		"031",
+		"033",
+		"039"
+	]));
+	/**
+	* 090 / 091 — taxable income, Alberta and federal. Both mandatory, and
+	* neither was filed; 090 is also what AT1 page 2 line 062 is taken from
+	* ("Enter this amount on AT1 page 2, line 062"), so its absence left the
+	* jacket's own taxable income undisclosed on the schedule that derives it.
+	*
+	* The printed form numbers the two Area B subtotals 080 (Alberta) and 081
+	* (federal) and strikes:
+	*
+	*   090 = 054 − 080 + 082      091 = 002 − 081 + 083
+	*
+	* with the qualification, printed under each: "If there is an amount at line
+	* 082 and line 054 − line 080 is negative, then line 090 must equal line
+	* 082" (and the same for 083/081/091). That is not rounding defensiveness —
+	* a corporation whose deductions exhaust its income reports its ITA s.110.5
+	* additions as the figure, not a negative.
+	*
+	* 080 and 081 are NOT transmitted — they carry no line-number marker on the
+	* page, and §3.2.3.13 defines no row for either, expanding both inline
+	* instead. So they are summed here rather than emitted, exactly as 052 is on
+	* page 1. The members below are the spec's own expansion, which matches the
+	* Alberta and federal deduction columns of Area B row for row.
+	*/
+	const AREA_B_ALBERTA = [
+		"056",
+		"058",
+		"060",
+		"062",
+		"064",
+		"066",
+		"068",
+		"070",
+		"072",
+		"074",
+		"078",
+		"130",
+		"140"
+	];
+	const AREA_B_FEDERAL = [
+		"057",
+		"059",
+		"061",
+		"063",
+		"065",
+		"067",
+		"069",
+		"071",
+		"073",
+		"075",
+		"079",
+		"131",
+		"141"
+	];
+	/**
+	* The formula, applied to the lines this builder emitted. Used only when the
+	* caller did not supply the real figure — see `taxableIncome` on the input
+	* for why supplying it matters: this sum is only as complete as the deduction
+	* lines actually modelled, and a missing one overstates the result.
+	*/
+	const derive = (income, deductions, additions) => income - deductions < 0 && additions > 0 ? additions : income - deductions + additions;
+	put("090", input.taxableIncome?.alberta ?? derive(n("054"), sum(AREA_B_ALBERTA), n("082")));
+	put("091", input.taxableIncome?.federal ?? derive(n("002"), sum(AREA_B_FEDERAL), n("083")));
 	return {
 		scheduleId: "012",
 		values
@@ -4349,6 +4459,23 @@ function albertaCurrentYearLoss(result) {
 *
 * Rates per CRA T4012 / ITR Schedule II. T2 CCA amounts are whole dollars (GIFI
 * convention), so the CCA calculator works in integer dollars — NOT cents.
+*
+* @statutory-data
+*   book:     CCA_RATE_BOOK
+*   covers:   2024
+*   status:   partially-sourced
+*   verified: never
+*   sources:
+*     - research/sources/legislation/ITR-section-1100-cca-deductions.txt —
+*       the Reg 1100(1) allowance rates these classes are drawn from.
+*     - research/sources/legislation/ITR-schedule-III-class-13-leasehold.txt —
+*       class 13, which is straight-line and deliberately NOT in this table.
+*   gaps:
+*     - The per-class rates are transcribed from ITR Schedule II, which is not
+*       vendored; ITR s.1100 above is the deduction mechanism, not the class list.
+*     - No class rate has been checked against a primary document on a recorded
+*       date. Class rates move rarely, so staleness is a lower risk here than in
+*       the year-tagged tax tables — but it is unmeasured, not measured-as-fine.
 */
 const CCA_DECLINING_BALANCE_RATES_2024 = Object.freeze({
 	"1": .04,
@@ -5340,6 +5467,10 @@ function computeAlbertaSchedule18(input) {
 	const abil = (input.abilEntries ?? []).map((e) => ({
 		name: e.name,
 		kind: e.kind,
+		...e.dateOfAcquisition ? { dateOfAcquisition: e.dateOfAcquisition } : {},
+		proceeds: nn$23(e.proceeds),
+		acb: nn$23(e.acb),
+		outlays: nn$23(e.outlays),
 		businessInvestmentLoss: nn$23(e.proceeds) - (nn$23(e.acb) + nn$23(e.outlays))
 	}));
 	const totalBil = abil.reduce((s, e) => s + Math.min(0, e.businessInvestmentLoss), 0);
@@ -6099,6 +6230,28 @@ function federalSchedulePayloads(r) {
 *
 * Never mutate a shipped year — add a new {@link RateBookEntry} for the new
 * year (in the host book) so prior-year returns stay reproducible.
+*
+* @statutory-data
+*   book:     CORP_TAX_RATE_BOOK
+*   covers:   2024
+*   status:   partially-sourced
+*   verified: never
+*   sources:
+*     - research/sources/legislation/ITA-section-123.4-general-rate-reduction.txt —
+*       GENERAL_RATE_REDUCTION (13%).
+*     - research/sources/legislation/T4012-lines-638-639-general-tax-reduction.txt —
+*       the general tax reduction as CRA states it on the return.
+*     - research/sources/legislation/ITA-section-191.1-part-vi-1-tax.txt —
+*       the PART_VI_1_* rates.
+*   gaps:
+*     - The rate stack itself (BASIC_RATE 38%, FEDERAL_ABATEMENT 10%, SBD_RATE 19%)
+*       is transcribed from ITA s.123/124/125, which are NOT vendored.
+*     - The thresholds (BUSINESS_LIMIT, TC_GRIND_*, AAII_*, SRED_*) and the
+*       refundable fractions have no vendored source.
+*     - No value in this file has been checked against a primary document on a
+*       recorded date, which is what `verified: never` means. It is a REFERENCE
+*       table: a host filing a real return supplies CRA-published figures through
+*       CORP_TAX_RATE_BOOK.
 */
 const CORP_TAX_2024 = Object.freeze({
 	BASIC_RATE: .38,
@@ -6381,6 +6534,21 @@ function blendProvinceRateTable(baseTable, changes, periodStart, periodEnd) {
 * ⚠ REFERENCE VALUES for tax year 2024 — verify against each province's current
 * schedule before filing. They are year-versioned in {@link PROVINCE_RATE_BOOK}
 * so a host wires the authoritative figures without an engine change.
+*
+* @statutory-data
+*   book:     PROVINCE_RATE_BOOK
+*   covers:   2024
+*   status:   reference-only
+*   verified: never
+*   sources: none
+*   gaps:
+*     - All 22 figures (11 provinces × general + small-business) are unsourced.
+*       Each province legislates its own rate and publishes its own schedule;
+*       none of those are vendored, and several provinces have changed rates
+*       since 2024 — so these values are a plausible starting shape, not a
+*       filing authority, and the header above says so.
+*     - A host MUST supply its own PROVINCE_RATE_BOOK before filing a T2 with a
+*       Schedule 5. This is the single largest provenance gap in the package.
 */
 /** 2024 reference rates (general / small-business). Host overrides via the book. */
 const PROVINCE_RATES_2024 = Object.freeze({
@@ -9158,6 +9326,21 @@ function formatConformanceReport(summary) {
 * 2026-04-29 — wire that year via the rate book.
 *
 * Never mutate a shipped year — add a host rate-book entry for a new year.
+*
+* @statutory-data
+*   book:     QC_TAX_RATE_BOOK
+*   covers:   2024
+*   status:   reference-only
+*   verified: never
+*   sources: none
+*   gaps:
+*     - GENERAL_RATE (11.5%), SMALL_BUSINESS_RATE (3.2%), BUSINESS_LIMIT and
+*       SBD_HOURS_THRESHOLD (5,500) are transcribed from the Taxation Act (Québec)
+*       and Revenu Québec guidance, neither of which is vendored. The CO-17 forms
+*       under research/sources/rq-forms carry line captions, not rates.
+*     - The doc comment above notes the SBD rate rises (small-business rate 2.2%)
+*       for tax years beginning after 2026-04-29. That year is NOT in this book —
+*       resolving 2026 returns the 2024 entry. A host must wire it.
 */
 const QC_TAX_2024 = Object.freeze({
 	name: "Québec",

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@classytic/ca-tax",
-  "version": "0.0.18",
+  "version": "0.0.20",
   "description": "Canadian corporate tax engine for @classytic/tax-core — federal T2, Alberta AT1 and Québec CO-17 with form definitions traced to the published forms, plus GST/HST/PST/QST with dated provincial regimes.",
   "type": "module",
   "license": "MIT",
@@ -64,7 +64,9 @@
     "lint:fix": "biome check src/ tests/ --write",
     "check": "biome ci src/ tests/ --diagnostic-level=error",
     "prepublishOnly": "npm run check && npm run build && npm run typecheck && npm test",
-    "push": "classytic-push"
+    "push": "classytic-push",
+    "format": "biome check --write --staged",
+    "format:baseline": "biome check --write src/ tests/"
   },
   "peerDependencies": {
     "@classytic/primitives": ">=0.26.4",