@classytic/ca-tax 0.0.20 → 0.0.22

package/dist/index.d.mts

@@ -144,6 +144,26 @@ interface FormField {
   from?: FormLineRef;
   /** Where the figure goes, when the form says to enter it elsewhere. */
   to?: FormLineRef;
+  /**
+   * What the form itself prints over the box to say where the figure is taken
+   * from, verbatim — `'Federal Schedule 1 line 403'`,
+   * `'Schedule 15 lines 007 + 019 +031'`, `'Schedule 16 line 016 OR line 20'`.
+   *
+   * Distinct from both neighbours, and it needs to be:
+   *
+   *   `from`  is the STRUCTURED link, and can only exist where the print names
+   *           exactly one line. Roughly a quarter of AT1 Schedule 12's sources
+   *           are sums, a conditional, or a multiplier — no single ref states
+   *           them, and picking one line out of a sum states a source the form
+   *           does not.
+   *   `note`  is THIS codebase's own explanation, as its own doc says. Putting
+   *           the page's words there mixes the two, and leaves a renderer no
+   *           way to show the printed source as the source.
+   *
+   * So: set `sourceText` for every box the form annotates, and `from` as well
+   * for the subset that names one line.
+   */
+  sourceText?: string;
   /**
    * Anything a reader needs that the caption does not say — a cap, a statutory
    * reference, a trap. This is the field that stops knowledge decaying into
@@ -168,12 +188,122 @@ interface FormSection {
   page?: number;
   /** Shown under the heading — the guidance a preparer needs at that point. */
   description?: string;
+  /**
+   * Text the form prints immediately BEFORE this section's heading, verbatim.
+   *
+   * Distinct from `description` for the same reason `FormField.sourceText` is
+   * distinct from `FormField.note`: that is this codebase's own guidance, this
+   * is the page's own words.
+   *
+   * AT1 Schedule 20 is why it exists. Between the gifts continuity and the
+   * carryforward-by-year-of-origin block, the page sets a paragraph in bold
+   * telling a preparer where to enter a medicine-gift claim — on Schedule 12,
+   * not here. It belongs to neither block; it is not a footnote (nothing marks
+   * it, and it is set inline rather than in the margin); and it is not a line,
+   * so no `FormField` can hold it. Put in `description` it would read as our
+   * advice about the block beneath it, which it is not about at all.
+   */
+  printedBefore?: string;
+  /**
+   * Text the form prints inside this box, AFTER its last numbered line.
+   *
+   * The mirror of `printedBefore`, and needed for the same reason: it is the
+   * page's own words, so it cannot go in `description`, and it is not a line,
+   * so no `FormField` can hold it.
+   *
+   * AT1 Schedule 1's first box is why. It contains one line — 001, "Is the
+   * corporation associated with one or more Canadian-controlled private
+   * corporations?" — and then, in bold beneath it, `If "Yes", complete AREA A
+   * on page 2.` That instruction is the entire reason the question is asked,
+   * and {@link PrintedBlockHeading} cannot carry it: `aboveLine` needs a line
+   * BELOW the text, and there is none — 001 is the last line in the box. (On
+   * AT1 Schedule 29 the equivalent instruction does have a line beneath it,
+   * line 102, so that one is a block heading.)
+   */
+  printedAfter?: string;
   /**
    * Continuation and overflow sections a typical return leaves empty. The
    * interface may collapse these; the data still transmits.
    */
   secondary?: boolean;
 }
+/**
+ * A heading the page prints INSIDE a section, above the lines it governs.
+ *
+ * `FormSection` cannot hold this: a section is a titled box, and these are
+ * headings *within* one box. Inventing a section per heading is the wrong fix —
+ * it draws a boundary the page does not, and doing it on AT1 Schedule 18 had to
+ * be reverted (see the note on that file's `SECTIONS`).
+ *
+ * Lives here rather than beside the first schedule that needed it, because the
+ * second one proved it general. Two quite different pages print these:
+ *
+ *   AT1 Schedule 18  one line of bold text over lines 077-079, naming the
+ *                    flow-through-share case the pair exists for — without it
+ *                    neither caption says WHICH property.
+ *   AT1 Schedule 29  the grant calculation's own structure. "Part I calculation:
+ *                    Non-Associated and Associated at 8%", then "Part II
+ *                    calculation: ... at 12%" with "(a) Non-Associated" and
+ *                    "(b) Associated" beneath it. Lines 112 and 125 are two
+ *                    mutually exclusive formulas for the same credit, and these
+ *                    four headings are the only thing on the page that says so.
+ *
+ * Two headings may share an `aboveLine` — Schedule 29 stacks "Part II
+ * calculation" and "(a) Non-Associated" over line 112 — so a renderer prints
+ * every match, in array order.
+ */
+interface PrintedBlockHeading {
+  /** The printed line the heading stands immediately above. */
+  aboveLine: string;
+  /** Verbatim, including any trailing colon the page sets. */
+  text: string;
+  /**
+   * Which of `FormDefinition.footnotes` the page marks inside THIS text.
+   *
+   * A footnote's anchor is not always a numbered box. AT1 Schedule 1's Area A
+   * opens with a paragraph reading `the "base amount"* of $200,000`, and that
+   * asterisk is the only thing on the page pointing at the note which states
+   * the Alberta Small Business Threshold history. Without this the glyph has
+   * nowhere to be drawn, and the note renders at the foot of the box with
+   * nothing leading to it.
+   */
+  footnoteMarks?: readonly number[];
+}
+/**
+ * Where on the page a footnote is printed, and the glyph that marks it.
+ *
+ * `FormDefinition.footnotes` is a flat list, and a renderer given only that can
+ * do one thing with it: print all of them at the bottom. Most forms print them
+ * at the foot of the BOX they belong to, mid-page — AT1 Schedule 1 sets its
+ * partnership note directly under line 015, and its three Area A notes directly
+ * under the Area A table, a page away from each other.
+ *
+ * ── Why the glyph is data and not derivable ─────────────────────────────────
+ *
+ * Because the asterisk runs RESTART at every box. On AT1 Schedule 29 page 2 the
+ * expenditure-limit box runs "*" then "**" and the grant-calculation box below
+ * it starts over at "*" — so one footnote index is "*" and a later one is "*"
+ * again, meaning a leap-year rule and a Base Amount rule respectively. Nothing
+ * about a footnote's position in the array tells you that. Numbering them 1..n
+ * instead would be legible and would not be the page.
+ *
+ * `mark` is absent where the page anchors a note WITHOUT a glyph: Schedule 29
+ * page 3 prints a "Notes" block whose entries open with the line they govern
+ * ("Line 270: total must not exceed line 208"). Same relationship, no asterisk
+ * to print, and inventing one sends a reader hunting the page for it.
+ *
+ * A footnote with no placement entry is an unmarked instruction block — the
+ * header text a form prints above its first heading, which belongs at the foot
+ * of the rendering with nothing pointing at it.
+ */
+interface FormFootnotePlacement {
+  /** Index into {@link FormDefinition.footnotes}. */
+  footnote: number;
+  /** The {@link FormSection} id at whose foot the page prints it. */
+  section: string;
+  /** The glyph the page prints — `'*'`, `'**'`, `'***'`. */
+  mark?: string;
+}
 /** Where a definition came from, so a reader can check it against the original. */
 interface FormProvenance {
   /** Repository-relative path to the primary document. */
@@ -209,8 +339,22 @@ interface FormDefinition {
    * `research/field-maps/*.md` doc where one exists — those are already
    * verified against the live form and often name the trap, not just the
    * rule — rather than re-transcribing the PDF from scratch.
+   *
+   * Order is load-bearing: {@link FormField.footnoteMarks} and
+   * {@link footnotePlacement} both index into this array by POSITION, so
+   * inserting one silently repoints every mark after it. Put the marked ones
+   * first, in page order, and say so in a comment beside the array.
    */
   footnotes?: readonly string[];
+  /**
+   * Which box the page prints each footnote at the foot of, and with what
+   * glyph — see {@link FormFootnotePlacement}.
+   *
+   * Optional, and its absence means what it always meant: a renderer prints
+   * the whole list at the bottom. Supply it for any form whose notes are set
+   * mid-page, which is most of them.
+   */
+  footnotePlacement?: readonly FormFootnotePlacement[];
 }
 /** Index a definition's fields by line number. */
 declare function indexByLine(form: FormDefinition): ReadonlyMap<string, FormField>;
@@ -234,7 +378,120 @@ declare const AT4970: FormDefinition;
 declare const AT4970_JURISDICTIONS: readonly ["alberta", "britishColumbia", "manitoba", "newBrunswick", "newfoundlandAndLabrador", "northwestTerritories", "novaScotia", "nunavut", "ontario", "princeEdwardIsland", "quebec", "saskatchewan", "yukon", "other"];
 //#endregion
 //#region src/t2/at1/forms/jacket.d.ts
+/**
+ * Nine lines the RSI still carries and the printed AT1 no longer shows.
+ *
+ * Four are closed programmes (064, 071, 074, 081) and five are contact details
+ * the current form dropped (018-024 assessment address, 027 fax, 093 NOA fax).
+ * Every one keeps being emitted where the specification marks it mandatory —
+ * the RSI format stays stable across reassessment years — and every one needs
+ * a reader to know it is not on the page they are holding, which is what the
+ * notes below say.
+ *
+ * Stated here AND derivable from {@link PRINTED_ORDER} (a field absent from
+ * that list has no printed position), which is deliberate: a test asserts the
+ * two agree, so transcribing a line into the printed order without striking it
+ * from this list — or the reverse — fails rather than leaving the definition
+ * quietly self-contradictory.
+ */
+declare const AT1_JACKET_LINES_NOT_PRINTED: readonly string[];
+/**
+ * The coded answers behind the printed tick boxes.
+ *
+ * Six of the jacket's fields are `kind: 'code'`, and a code field with no code
+ * list is unusable in both directions: an interface cannot offer the choices,
+ * and a reader given a filed "3" at line 051 cannot tell whether the
+ * corporation went bankrupt or amalgamated. The page prints every option with
+ * its number beside a tick box; nothing else in this package held them.
+ *
+ * 028 is `code` too and is NOT here: its value is a four-digit SIC code from a
+ * published classification of hundreds of entries, not a printed list of five.
+ */
+interface At1JacketCodeOption {
+  /** The digit the page prints beside the tick box, and the value transmitted. */
+  code: string;
+  /** The option's label, verbatim. */
+  label: string;
+}
+declare const AT1_JACKET_CODE_OPTIONS: Readonly<Record<string, readonly At1JacketCodeOption[]>>;
+/**
+ * "Basic Alberta Tax Payable" — the six day counts, lettered (A) to (F).
+ *
+ * The page does not apply one rate to the year. It asks for the number of days
+ * the tax year spent in each of five rate bands, and then prorates. None of
+ * the six boxes has a line number, so no `FormField` can hold them, and
+ * without them line 068's caption — "Total (line G + line H + line I + line J
+ * + line K)" — names five letters defined nowhere.
+ */
+interface At1JacketDayBand {
+  /** The letter the page prints beside the box, parentheses included. */
+  letter: string;
+  /** The date range, verbatim. */
+  label: string;
+}
+declare const AT1_JACKET_DAY_BANDS: readonly At1JacketDayBand[];
+/**
+ * The five prorated tax amounts, lettered (G) to (K), that total to line 068.
+ *
+ * `rate` is not on the page as a number — the page prints it inside the
+ * formula, as `.100` — and it is carried separately for one reason: it makes
+ * this table a CHECK on `AB_GENERAL_RATE_BANDS` rather than a second copy of
+ * it. A test asserts the five multipliers printed here are the five rates that
+ * module holds, in band order. That is the same arrangement as
+ * `AT1_SCHEDULE_1_RATE_PERIODS`, and it earned its keep there.
+ */
+interface At1JacketRateRow {
+  /** The letter the page prints beside the box, parentheses included. */
+  letter: string;
+  /** The arithmetic, verbatim, trailing "=" and capital X included. */
+  formula: string;
+  /** Which {@link AT1_JACKET_DAY_BANDS} letter the formula divides by (F). */
+  daysLetter: string;
+  /** The multiplier the formula states, as a number. */
+  rate: number;
+}
+declare const AT1_JACKET_RATE_ROWS: readonly At1JacketRateRow[];
+/**
+ * The headings and instruction blocks the page prints INSIDE a box.
+ *
+ * Three of these carry routing a preparer cannot get from any caption. The two
+ * stacked over line 062 decide whether Schedule 12 is required at all and
+ * which federal lines 062 must equal; the paragraph over 101 is the
+ * certification itself, and it is the sentence the signature attests to.
+ *
+ * Two share `aboveLine: '062'` — the page sets the Schedule 12 warning, then
+ * the box heading, then the federal-equality instruction. A renderer prints
+ * every match, in array order.
+ */
+declare const AT1_JACKET_BLOCK_HEADINGS: readonly PrintedBlockHeading[];
 declare const AT1_JACKET: FormDefinition;
+/**
+ * The "For Department Use" box, and the one printed number this file does not
+ * model.
+ *
+ * Page 1 opens with a bordered box headed "For Department Use" holding three
+ * numbered fields — 001, 004 and 005 — and a pre-printed "01RT". Two of them
+ * are known: 005 is the Software Approval Code the specification tabulates,
+ * and 001 is the association answer four accepted certification samples file
+ * as the first value under Schedule 000.
+ *
+ * **004 is printed and is not here.** The specification's cross-reference
+ * tables (as extracted) have no row for it, no certification sample files it,
+ * and the page gives it no caption — the box heading is the only text near it.
+ * So there is nothing to transcribe: a field captioned "For Department Use"
+ * would be this codebase guessing, and the package's first rule is that a
+ * caption comes from the primary document or the line does not go in. A wrong
+ * line is worse than a missing one.
+ *
+ * Recorded here rather than left silent so the gap is findable. What would
+ * close it: a row for 000004 in §3.2.3.1, or a sample that files it.
+ */
+declare const AT1_JACKET_DEPARTMENT_USE: Readonly<{
+  heading: "For Department Use"; /** Printed beside 005, pre-filled on the form. */
+  preprinted: "01RT"; /** The three numbered boxes inside it, in printed order. */
+  lines: readonly string[]; /** The one with no caption anywhere, and therefore no field. */
+  unmodelled: readonly string[];
+}>;
 /** 000080001 — Alberta tax payable, before credits. */
 declare const AT1_TAX_PAYABLE_LINE: string;
 /** 000090001 — the balance, signed. Negative is an overpayment. */
@@ -249,6 +506,11 @@ declare const AT1_BALANCE_LINE: string;
  *   088 = 129 + 082 + 085 + 086 + 115 + 087
  *   090 = 080 − 088
  *
+ * Both of those are now line 088's and line 090's own captions in this
+ * definition, verbatim, and a test asserts this array names the same six lines
+ * the 088 caption does — so the claim below is checked against the page
+ * instead of resting on this comment.
+ *
  * The Net File specification (AT1-Chapter3 §3.2.3.1, line 090) instead says
  * `000080 - (000081 + 000082 + 00085 + 000086 + 000087)` — which includes 081,
  * the Alberta SR&ED tax credit, and omits BOTH 129 (Innovation Employment
@@ -272,21 +534,342 @@ declare const AT1_BALANCE_LINE: string;
  * so a preparer sees the disagreement before transmitting rather than
  * discovering it on assessment.
  *
- * 088 itself is NOT in this list and is not filed: it exists only on the
- * printed page. The RSI carries the parts and 090.
+ * 088 is in the form DEFINITION (it is printed, and page-2 arithmetic does not
+ * close without it) but is not filed and is not in this list: the RSI carries
+ * the parts and 090.
  */
 declare const AT1_BALANCE_CREDIT_LINES: readonly string[];
+/**
+ * What {@link AT1_BALANCE_CREDIT_LINES} would be under the specification's own
+ * line-090 rule. Kept so the review layer can compute both and report the
+ * difference rather than asserting one is right in silence.
+ */
+declare const AT1_BALANCE_CREDIT_LINES_PER_SPEC: readonly string[];
+/**
+ * The deductions 080 subtracts, per the PRINTED AT1's line 079.
+ *
+ * Three lines, where §3.2.3.1's own 080 formula subtracts five: it adds 071
+ * and 074, both always nil and both absent from the printed page. The two
+ * therefore agree for every filable year, and `at1TaxPayableDeductions`
+ * deliberately follows the SPECIFICATION rather than this — a mandatory field
+ * must be output even when nil, and the filing layer reconciles against the
+ * formula TRA recomputes with. This exists so the printed subtotal can be
+ * rendered from the same data, and so the difference is stated once rather
+ * than rediscovered.
+ */
+declare const AT1_PRINTED_DEDUCTION_LINES: readonly string[];
 //#endregion
 //#region src/t2/at1/forms/schedule1.d.ts
+/**
+ * One column of the "Calculation of the Alberta Small Business Deduction" table.
+ *
+ * The page numbers none of the seven — only the total at 031 below them — so
+ * they carry a letter and a heading and nothing else, the same arrangement as
+ * {@link AT1_SCHEDULE_4_COLUMNS} and {@link AT1_SCHEDULE_18_COLUMNS}.
+ */
+interface AlbertaSbdColumn {
+  column: 'A' | 'B' | 'C' | 'D' | 'E' | 'F' | 'G';
+  /** The heading printed beneath the letter, verbatim, arithmetic included. */
+  heading: string;
+  /** Which of `AT1_SCHEDULE_1.footnotes` the page marks against this column. */
+  footnoteMarks?: readonly number[];
+}
+declare const AT1_SCHEDULE_1_COLUMNS: readonly AlbertaSbdColumn[];
+/**
+ * The six rate periods the table PRE-PRINTS, with their percentage and rate.
+ *
+ * These are not preparer input and not engine input — they are printed cell
+ * content on revision 2023-04, and a view that draws the table without them
+ * draws six blank rows. Transcribed here for that reason, and for no other: the
+ * engine does not read them (`at1-tax.ts` works from `AB_GENERAL_RATE_BANDS` and
+ * `SMALL_BUSINESS_RATE`, and derives the deduction as a residual — see line
+ * 031's note). A test cross-checks every `sbdRate` below against those two, so
+ * this table is a CHECK on the rate book rather than a second copy of it.
+ *
+ * ── The sixth band, and what it settles ─────────────────────────────────────
+ *
+ * There are six rows here and only five general-rate bands, because Alberta cut
+ * the general rate at 2015-07-01, 2019-07-01, 2020-01-01 and 2020-07-01 but cut
+ * the SMALL BUSINESS rate at 2017-01-01 — a date the general table has no
+ * reason to know about. Subtracting the two gives this column exactly:
+ *
+ *   2009-04-01  10% − 3%  = 7%    2019-07-01  11% − 2%  = 9%
+ *   2015-07-01  12% − 3%  = 9%    2020-01-01  10% − 2%  = 8%
+ *   2017-01-01  12% − 2%  = 10%   2020-07-01   8% − 2%  = 6%
+ *
+ * That is worth more than the table: `alberta-rates.ts` records
+ * SMALL_BUSINESS_RATE (2%) as a GAP, appearing "in NO vendored source" because
+ * the AT1 spec states no small-business rate at all. This page is a vendored
+ * primary source, and its column F pins the rate to 2% after 2016-12-31 and 3%
+ * before — see that module's own `@statutory-data` block, now updated.
+ */
+interface AlbertaSbdRatePeriod {
+  /** The period label printed in column A's row, verbatim. */
+  label: string;
+  /** Column B, verbatim — the same on every row of this revision. */
+  percentage: string;
+  /** Column F, as printed: a three-decimal rate. */
+  sbdRate: number;
+}
+declare const AT1_SCHEDULE_1_RATE_PERIODS: readonly AlbertaSbdRatePeriod[];
+/** The row label the page prints beneath column A's six periods. */
+declare const AT1_SCHEDULE_1_TOTAL_DAYS_LABEL = "Total Days in the Taxation Year:";
+/**
+ * Area A's four printed columns.
+ *
+ * 044 was absent entirely — the percentage of the business limit, which the
+ * page's own `**` note says MUST equal the federal Schedule 23 split and which
+ * column 045 is computed from ("$200,000 X % in Col 044"). Without it the
+ * agreement table showed the allocated dollars with nothing saying where the
+ * split came from.
+ */
+interface SbdAgreementColumn {
+  line: string;
+  /** The heading printed above the column, verbatim. */
+  heading: string;
+  kind: 'text' | 'code' | 'rate' | 'money';
+  /** What the page prints in this column's cell of the "Totals:" row. */
+  total?: string;
+}
+declare const AT1_SCHEDULE_1_AGREEMENT_COLUMNS: readonly SbdAgreementColumn[];
+/** The label the page prints on Area A's totals row. */
+declare const AT1_SCHEDULE_1_AGREEMENT_TOTALS_LABEL = "Totals:";
+/**
+ * AREA B — "Determination of the Value for Line 015".
+ *
+ * ── Why this is a companion export and not a section ────────────────────────
+ *
+ * Because none of it is numbered. Area B is a worksheet of ELEVEN lettered
+ * amounts, (a) through (k), and a `FormField` needs a line: under the
+ * `tra-line-item-id` scheme `validateFormDefinition` requires nine digits, and
+ * `(c)` is not a line number in any scheme. A `FormSection` is no use either —
+ * one with no fields is itself a validation error. So the page's own letters
+ * stay the identifiers, exactly as {@link AT1_SCHEDULE_2_FORMULAS} keeps its
+ * A/B/C/D column letters.
+ *
+ * ── Not modelling it was the same mistake twice ─────────────────────────────
+ *
+ * This module's doc comment said Area B was "numbered only (a)-(k), so none of
+ * it has a line to file against" and left it out. AT1 Schedule 2's doc comment
+ * already answers that, about its own Area B, in as many words: *"That is a
+ * reason not to COMPUTE them. It was not a reason to leave them out of the form
+ * definition, and treating the two as the same thing is why the schedule
+ * reached the interface looking like a four-line form."*
+ *
+ * A preparer with a short taxation year or an associated group over $10,000,000
+ * of taxable capital MUST work this cascade to get line 015, and line 015 feeds
+ * column C, which feeds the deduction. Leaving it out made the schedule look as
+ * though it ended at line 013 and 015 came from nowhere.
+ *
+ * ── The cascade has three exits, and that is the whole difficulty ───────────
+ *
+ * Area B is not a formula; it is a decision tree with three places a preparer
+ * may stop, and the page marks each in bold:
+ *
+ *   (a)  no adjustment required                     → enter (a)
+ *   (b)  short year, group under $10,000,000         → enter (b)
+ *   (k)  everything else                             → enter (j) or (k)
+ *
+ * Getting the exit wrong is how a return claims the wrong small business
+ * threshold, so `exitTo015` carries each instruction verbatim on the step it
+ * follows rather than being flattened into prose.
+ *
+ * ── Two printed collisions, both preserved ─────────────────────────────────
+ *
+ * The page labels TWO different amounts `(c)` — one for taxation years starting
+ * before 2022-04-07 and one for after, with different divisors ($11,250 vs
+ * $90,000). And it uses `(i)` for both a section number ("(i) Prorated Base
+ * Amount…") and, further down, an amount ("Business Limit the CCPC assigns per
+ * line 515 of the federal T2 divided by 2.5 … (i)"). Neither is a transcription
+ * error; de-duplicating either would make this stop matching the page.
+ */
+interface AlbertaBaseAmountStep {
+  /** The letter the page labels this amount with, in its own parentheses. */
+  letter: string;
+  /** The text printed to the left of the box, verbatim. */
+  label: string;
+  /** The arithmetic the page sets beside the label, where it sets any. */
+  formula?: string;
+  /** A sub-heading the page prints immediately above this step. */
+  heading?: string;
+  /**
+   * The bold instruction printed after this amount, naming it as a place the
+   * cascade may STOP and line 015 be taken from. Absent on intermediate steps.
+   */
+  exitTo015?: string;
+}
+/** The heading the page gives this box. */
+declare const AT1_SCHEDULE_1_AREA_B_TITLE = "Area B - Determination of the Value for Line 015";
+/**
+ * What the page prints between the heading and the first amount: the rule, then
+ * the two adjustments by name. Both are conditions, and a preparer who reads
+ * only the worksheet below cannot tell whether either applies to them.
+ */
+declare const AT1_SCHEDULE_1_AREA_B_PREAMBLE: readonly string[];
+declare const AT1_SCHEDULE_1_AREA_B_STEPS: readonly AlbertaBaseAmountStep[];
+/**
+ * The "Large Corporations" block — what A and B mean in the two (c) formulas.
+ *
+ * Printed between the (c) amounts and the passive-income block, and without it
+ * the (c) rows read "Small business threshold A X B / $11,250" against two
+ * letters defined nowhere. B has three mutually exclusive cases turning on the
+ * association history across TWO years, which is the part a preparer is most
+ * likely to get wrong: cases 1 and 2 differ only in which year's taxable
+ * capital is used.
+ */
+declare const AT1_SCHEDULE_1_AREA_B_LARGE_CORPORATIONS: readonly string[];
+/**
+ * The headings and instructions the page prints INSIDE a box.
+ *
+ * Six of them, and not one was here. Three carry real routing: "Corporations
+ * with permanent establishments only in Alberta, ignore lines 019, 020 and 021
+ * and go directly to the table below" is the difference between three boxes a
+ * preparer must fill and three they must skip, and nothing in 019/020/021's own
+ * captions says so.
+ *
+ * Two stack over line 041 — "Allocation Agreement:" then the $200,000
+ * paragraph, which is where the page's first "*" is anchored (on the words
+ * "base amount"). A renderer prints every match, in array order.
+ */
+declare const AT1_SCHEDULE_1_BLOCK_HEADINGS: readonly PrintedBlockHeading[];
 declare const AT1_SCHEDULE_1: FormDefinition;
 //#endregion
 //#region src/t2/at1/forms/schedule2.d.ts
+/**
+ * Column I — the Alberta Allocation Factor, one per formula.
+ *
+ * Every row on both pages has an I cell and NONE of them carries a line
+ * number: the `▪` marking a transmitted box is absent throughout that column.
+ * There is one factor per return whatever formula produced it, and it is filed
+ * once, on the jacket at 000065. A `FormField` per I cell would invent nine
+ * lines the form does not have.
+ *
+ * But the cell is still on the page, and a preparer reading the grid needs to
+ * see the arithmetic that turns their four inputs into the factor. So it is
+ * carried here instead — beside the `FormDefinition` rather than inside it,
+ * the same way {@link AT1_SCHEDULE_21_POOLS} and `AT1_SCHEDULE_13_COLUMNS`
+ * carry grid shapes that `FormField` has no room for.
+ *
+ * `factor` is the page's own notation, verbatim — "x 1/2", not "× ½".
+ */
+interface AlbertaAllocationFormula {
+  /** The matching `FormSection.id` on {@link AT1_SCHEDULE_2}. */
+  section: string;
+  /** The regulation the page names for this type of operation. */
+  regulation: string;
+  /** Column I as printed, in the page's own letters. */
+  factor: string;
+  /**
+   * Which field each letter in {@link factor} refers to, as the printed
+   * three-digit number.
+   *
+   * The page heads its columns A, B, C, D — but those letters appear nowhere
+   * except the column headings, and a consumer that lists the fields by line
+   * number (as every one of ours does) renders "(A/B + C/D) x 1/2" against
+   * rows labelled 002, 004, 006 and 008. The formula then names nothing the
+   * reader can see.
+   *
+   * So the letters stay — they are what the form prints — and this says what
+   * they stand for, leaving the substitution to whoever is displaying it.
+   */
+  columns: Readonly<Record<string, string>>;
+  /** Extra wording the page prints under the factor, where it prints any. */
+  note?: string;
+}
+/** Where every factor goes, whichever formula produced it — printed above the I column on both pages. */
+declare const AT1_SCHEDULE_2_FACTOR_DESTINATION: FormLineRef;
+declare const AT1_SCHEDULE_2_FORMULAS: readonly AlbertaAllocationFormula[];
 declare const AT1_SCHEDULE_2: FormDefinition;
 //#endregion
 //#region src/t2/at1/forms/schedule3.d.ts
+/**
+ * One column of a carry-forward-by-year-of-origin table.
+ *
+ * Pages 2 and 3 carry three of these tables — one per credit — and none of it
+ * was modelled. `computeSchedule3`'s own doc comment explains why the ENGINE
+ * does not compute the ITC/CITC split (the spec gives no allocation rule, and
+ * every business rule on those lines reconciles back to aggregates it already
+ * produces), and that reasoning stands. It is not a reason to leave two printed
+ * pages out of a transcription of the form, which is the same mistake AT1
+ * Schedules 1 and 29 had to be corrected for.
+ */
+interface VintageColumn {
+  /** The printed line. Each row of the table is one OCCURRENCE of it. */
+  line: string;
+  /** The column heading, verbatim, including any arithmetic it states. */
+  heading: string;
+  kind: 'code' | 'date' | 'money';
+  role: 'input' | 'computed';
+  /**
+   * Year-of-origin indexes the page SHADES OUT for this column — 0 is
+   * "Current", 1 the 1st preceding taxation year, and so on.
+   *
+   * Half of what these tables say is which cells do not apply, and a flat
+   * field list cannot hold it. A shaded cell is not an empty one: the page is
+   * stating that the quantity does not exist for that vintage.
+   */
+  shadedYears?: readonly number[];
+  /** True where the page prints a cell for this column in the "Totals:" row. */
+  totalled?: boolean;
+  /** Which of `AT1_SCHEDULE_3.footnotes` the page marks against this heading. */
+  footnoteMarks?: readonly number[];
+}
+interface VintageTable {
+  /** Matches the `FormSection` id its columns belong to. */
+  section: 'itc-vintage' | 'citc-vintage' | 'apitc-vintage';
+  /** The heading printed above the table, verbatim. */
+  title: string;
+  /**
+   * The highest preceding-year row the table prints.
+   *
+   * FOUR for the Investor Tax Credit and TEN for the other two — the ITC
+   * carries forward five years including the current one, the CITC and APITC
+   * eleven. Rendering all three at the same depth would invent five ITC
+   * vintages the form has no rows for.
+   */
+  maxPrecedingYear: number;
+  columns: readonly VintageColumn[];
+}
+declare const AT1_SCHEDULE_3_VINTAGE_TABLES: readonly VintageTable[];
+/** The label the page prints on each table's totals row. */
+declare const AT1_SCHEDULE_3_VINTAGE_TOTALS_LABEL = "Totals:";
+/**
+ * The row label for one year-of-origin index, as the page prints it.
+ *
+ * "Current", then "1st preceding taxation year" upward. The page sets the
+ * ordinal and the words "preceding taxation year" on separate lines; joined
+ * here, since nothing downstream can reproduce a two-line table cell.
+ */
+declare function albertaVintageRowLabel(yearIndex: number): string;
 declare const AT1_SCHEDULE_3: FormDefinition;
 //#endregion
 //#region src/t2/at1/forms/schedule4.d.ts
+/**
+ * The eight printed columns, A-H.
+ *
+ * THREE of them have no line number — C, D and G — and they are the whole
+ * derivation: C is the Alberta allocation factor, D prorates the income by it
+ * and by the jacket's own 068/066 ratio, and G nets the foreign tax against
+ * the federal credit and scales it the same way. H is then the lesser of D and
+ * G. Modelling only the five numbered boxes leaves the form showing an
+ * "Allowable Credit" with nothing behind it, which is how this definition
+ * stood: a reader could see 002/004/006/008/012 and not one of the three
+ * quantities that turns them into 012.
+ *
+ * `FormField` cannot hold an unnumbered column, so they live here — the same
+ * arrangement as `AT1_SCHEDULE_18_COLUMNS` and `AT1_SCHEDULE_2_FORMULAS`.
+ * Headings are the page's own, including its capital "X" for multiplication.
+ */
+interface ForeignCreditColumn {
+  column: 'A' | 'B' | 'C' | 'D' | 'E' | 'F' | 'G' | 'H';
+  /** The heading printed beneath the letter, verbatim. */
+  heading: string;
+  /** The printed line — absent on C, D and G, which the page does not number. */
+  line?: string;
+  /** Which of `AT1_SCHEDULE_4.footnotes` the page marks against this column. */
+  footnoteMarks?: readonly number[];
+}
+declare const AT1_SCHEDULE_4_COLUMNS: readonly ForeignCreditColumn[];
 declare const AT1_SCHEDULE_4: FormDefinition;
 //#endregion
 //#region src/t2/at1/forms/schedule10.d.ts
@@ -313,6 +896,38 @@ interface AlbertaReconcilingPair {
    */
   emitOnlyWhenDifferent: boolean;
   note?: string;
+  /**
+   * What the form prints in small type ABOVE each box — where that figure is
+   * to be taken from. Verbatim, including the page's own spacing quirks
+   * (`'Schedule 15 lines 007 + 019 +031'`) and its arithmetic.
+   *
+   * This is the only place the page says where a reconciling amount comes
+   * from, and it was not recorded anywhere: every pair reached the interface
+   * with a bare box, so a preparer had no way to know that line 004 is
+   * Schedule 13 line 027 without going back to the paper form.
+   *
+   * Not every source names a single line — several are sums
+   * (`'Schedule 15 lines 061 + 081'`), one is conditional
+   * (`'Schedule 16 line 016 OR line 20'`), one carries a multiplier
+   * (`'Schedule 21 line 061 x Inclusion Rate'`), and two are four-part
+   * composites. A string states all of them exactly; {@link federalFrom} /
+   * {@link albertaFrom} add the machine-readable link for the subset that
+   * does name exactly one line. Absent where the form prints nothing — the
+   * four farming-inventory rows have no Alberta source.
+   */
+  federalSource?: string;
+  albertaSource?: string;
+  /**
+   * The structured half of {@link federalSource} / {@link albertaSource},
+   * set ONLY where the printed text names exactly one line. The registry
+   * checks these against the target form, so a renumbered line fails the
+   * suite instead of shipping a citation that points nowhere — which a
+   * string alone cannot give us. Deliberately omitted for the sums and
+   * conditionals rather than picking one line out of them and implying the
+   * others do not matter.
+   */
+  federalFrom?: FormLineRef;
+  albertaFrom?: FormLineRef;
 }
 declare const AT1_SCHEDULE_12_PAIRS: readonly AlbertaReconcilingPair[];
 declare const AT1_SCHEDULE_12: FormDefinition;
@@ -353,7 +968,192 @@ declare const AT1_SCHEDULE_13_COLUMNS: readonly AlbertaCcaColumn[];
 declare const AT1_SCHEDULE_13: FormDefinition;
 //#endregion
 //#region src/t2/at1/forms/schedule15.d.ts
+/**
+ * One labelled row of a two-column continuity table.
+ *
+ * `regular` and `successor` are each absent in two distinct cases the renderer
+ * must tell apart, which is what {@link shaded} exists for: the page either
+ * SHADES the cell out (the quantity does not exist on that side) or prints an
+ * open box with no number beside it (the "Amount Available" rows). Both look
+ * like "no line" in the data and mean opposite things on paper.
+ */
+interface ResourceContinuityRow {
+  /** The row label, verbatim, as the page prints it once for both columns. */
+  label: string;
+  /** The printed line in the Regular Expenses column. */
+  regular?: string;
+  /** The printed line in the Successor Expenses column. */
+  successor?: string;
+  /**
+   * Which columns the page SHADES OUT on this row — the quantity does not
+   * exist for that side. Distinct from a cell that is simply unnumbered.
+   */
+  shaded?: readonly ('regular' | 'successor')[];
+  /**
+   * The page prints an open box in both columns and numbers neither — the
+   * "Amount Available" subtotal rows. Where each area anchors its
+   * negative-balance footnote, so it is load-bearing rather than decorative.
+   */
+  unnumbered?: boolean;
+  /**
+   * The page prints this row in a BOX OF ITS OWN, below the area's footnotes,
+   * repeating the two column headings above it.
+   *
+   * One row on the whole schedule does this: "Foreign-source resource income"
+   * (231 / 233) under Area F. It is not a continuity row — it neither adds to
+   * nor deducts from the pool — it is the income figure that CAPS the Area F
+   * claim, which is why the page sets it apart. Modelled as a row of Area F
+   * rather than an area of its own because the page gives that box no heading,
+   * and inventing one would be this codebase's words on a form definition.
+   */
+  separateBox?: boolean;
+  /** Which of `AT1_SCHEDULE_15.footnotes` the page marks against this row. */
+  footnoteMarks?: readonly number[];
+}
+/** One of the page's lettered AREA boxes. */
+interface ResourceContinuityArea {
+  /** Matches the {@link FormSection} id its lines belong to. */
+  section: string;
+  /** The box heading, verbatim — 'AREA A - CONTINUITY OF EARNED DEPLETION BASE'. */
+  title: string;
+  /**
+   * The line the page prints immediately under the box heading, verbatim.
+   *
+   * Area F's is routing, not description: "Foreign exploration and development
+   * expenses are those that are not in respect of a country. If they are in
+   * respect of a country, complete AREA G or H." A preparer who fills in Area
+   * F for country-specific expenses has completed the wrong box, and nothing
+   * in any caption says so.
+   */
+  subtitle?: string;
+  /**
+   * The two column headings, verbatim. **Absent on Area B**, which prints one
+   * unheaded column — it has no successor side at all, and heading it
+   * "Regular Expenses ($)" would invent a distinction the page does not draw.
+   */
+  columnHeadings?: readonly [string, string];
+  rows: readonly ResourceContinuityRow[];
+  /**
+   * The bold instruction the page prints under the table, verbatim.
+   *
+   * Not a footnote and not a caption: it states the arithmetic that carries
+   * the area's claim to AT1 Schedule 12, and AT1 Schedule 12's own definition
+   * records the mirror of it in `albertaSource`. A test asserts the two agree,
+   * so these strings are checked against a second page rather than trusted.
+   */
+  carryForward?: string;
+  /**
+   * The same instruction as structured data — the claim lines it names, and
+   * the AT1 Schedule 12 line they total to.
+   *
+   * Stated rather than parsed out of {@link carryForward}: "Total lines 007 +
+   * 019 + 031 and carry this amount forward to Schedule 12, line 022" holds
+   * four three-digit numbers and only three of them are claims. A regex over
+   * the printed sentence would have to know which, which is the knowledge
+   * this field exists to hold. A test asserts every line named here appears in
+   * the printed text, so the two cannot drift apart.
+   */
+  carryForwardTo?: {
+    line: string;
+    claims: readonly string[];
+  };
+}
+/**
+ * One column of a per-country table.
+ *
+ * Pages 5 and 6 are a different shape from every area before them. Areas A-F
+ * are labelled ROWS with two columns; these are labelled COLUMNS with one row
+ * per COUNTRY, so a printed line is a column and each row is one occurrence of
+ * it — the same arrangement as {@link AT1_SCHEDULE_3_VINTAGE_TABLES}, where
+ * the rows are years rather than countries.
+ *
+ * The page heads each column with a LETTER, and those letters are the only
+ * vocabulary its footnotes and its own arithmetic have: "Amount available
+ * (A+B+C-D)", "If an amount in column E is negative…", "the greater of the
+ * total of all amounts in column H and 10% of the total of all amounts
+ * available in column E". Drop the letters and none of that text resolves.
+ */
+interface PerCountryColumn {
+  /** The letter the page heads this column with. Absent on the country stub. */
+  letter?: string;
+  /** The heading, verbatim, including any arithmetic it states. */
+  heading: string;
+  /**
+   * The printed line. **Absent on the four "Amount available" columns** (E, N,
+   * FF, OO), which the page computes and numbers nowhere — and which are
+   * exactly the columns its negative-balance footnotes are about.
+   */
+  line?: string;
+  kind: 'code' | 'money';
+  role: 'input' | 'computed';
+  footnoteMarks?: readonly number[];
+}
+/** The regular or successor half of one per-country area. */
+interface PerCountryTable {
+  /** The page's own sub-heading — 'Regular Expenses' / 'Successor Expenses'. */
+  title: string;
+  columns: readonly PerCountryColumn[];
+  /**
+   * The grand total the page prints under the table: a box with a LETTER and
+   * no line number, totalling the claim column across every country.
+   *
+   * These four — I, R, JJ and SS — are named in the schedule's closing
+   * instruction ("Enter the total of lines 209, 221, I, R, JJ, and SS at line
+   * 030 of Schedule 12") alongside two real line numbers. Four of the six
+   * terms that reach AT1 Schedule 12 line 030 are therefore letters, which is
+   * why {@link AT1_SCHEDULE_15_CLOSING_INSTRUCTION} keeps them apart from the
+   * lines rather than pretending they are lines.
+   */
+  grandTotal: {
+    letter: string;
+    ofColumn: string;
+  };
+}
+/** One of the two per-country areas, each with a regular and a successor table. */
+interface PerCountryArea {
+  /** Matches the {@link FormSection} id its lines belong to. */
+  section: string;
+  /** The box heading, verbatim. */
+  title: string;
+  /** The paragraph the page prints under the heading, verbatim. */
+  subtitle: string;
+  tables: readonly PerCountryTable[];
+}
+declare const AT1_SCHEDULE_15_PER_COUNTRY: readonly PerCountryArea[];
+/**
+ * The instruction the page closes with, verbatim.
+ *
+ * It belongs to no area: it is printed in bold at the foot of page 6, below
+ * Area H, and it totals Area F's two claims with the four per-country grand
+ * totals. Four of its six terms are LETTERS — I, R, JJ and SS — boxes the page
+ * numbers nowhere, which is why `lines` and `letters` are separate fields
+ * rather than one list of "terms". A caller that treated the letters as line
+ * numbers would look for 015I00001.
+ *
+ * AT1 Schedule 12's own definition records the mirror from its side, on its
+ * line 030: `albertaSource: 'Schedule 15 lines 209 +221 + I + R + JJ + SS'`.
+ * A test asserts the two pages agree.
+ */
+declare const AT1_SCHEDULE_15_CLOSING_INSTRUCTION: Readonly<{
+  text: "Enter the total of lines 209, 221, I, R, JJ, and SS at line 030 of Schedule 12."; /** AT1 Schedule 12's line, as `SSSFFFOOO`. */
+  to: "012030001"; /** The two real line numbers it names. */
+  lines: readonly string[]; /** The four unnumbered grand totals it names, by printed letter. */
+  letters: readonly string[];
+}>;
+declare const AT1_SCHEDULE_15_AREAS: readonly ResourceContinuityArea[];
 declare const AT1_SCHEDULE_15: FormDefinition;
+/**
+ * The claim lines each carry-forward instruction names, by AT1 Schedule 12
+ * destination.
+ *
+ * Derived from the areas, so there is one declaration of it. Exists as its own
+ * export because AT1 Schedule 12's definition records the MIRROR of the same
+ * fact in `albertaSource` — its line 022 reads `Schedule 15 lines 007 + 019
+ * +031`, transcribed from Schedule 12's own page, spurious missing space and
+ * all. A test asserts the two pages name the same lines, which is what makes
+ * either one worth trusting.
+ */
+declare const AT1_SCHEDULE_15_CARRY_FORWARD: Readonly<Record<string, readonly string[]>>;
 //#endregion
 //#region src/t2/at1/forms/schedule16.d.ts
 declare const AT1_SCHEDULE_16: FormDefinition;
@@ -389,18 +1189,189 @@ declare const AT1_SCHEDULE_17: FormDefinition;
 /** One category of disposed property, and its four columns. */
 interface DispositionCategory {
   label: string;
+  /**
+   * Which of the page's TWO grids prints this row.
+   *
+   * The form does not lay the six categories out as one table. Shares get a
+   * grid of their own, and between the two grids sit lines 053 and 054 — see
+   * {@link AT1_SCHEDULE_18_GRIDS}.
+   */
+  grid: 'shares' | 'properties';
   /** A — proceeds of disposition. */
   proceeds: string;
   /** B — adjusted cost base. */
   adjustedCostBase: string;
   /** C — outlays and expenses. */
   outlays: string;
-  /** D — the resulting gain or loss. */
-  gainOrLoss: string;
+  /**
+   * D — the resulting gain or loss, where the grid numbers that cell.
+   *
+   * ABSENT on shares, and that absence is the point: the shares grid leaves
+   * its column D **unnumbered**. The shares gain is not filed from inside the
+   * grid — it is struck below it at line 054, *after* line 053 has added
+   * federal Schedule 6 line 160 into it. Treating 054 as the shares row's
+   * column D drops 053 from the return entirely.
+   */
+  gainOrLoss?: string;
   /** Losses on this category are not deductible against ordinary gains. */
   lossRestricted?: boolean;
+  /**
+   * Which of `AT1_SCHEDULE_18.footnotes` the page marks against this ROW.
+   *
+   * The page prints the mark once, on the row's description cell — this model
+   * has no field for a description, so every cell of the row carries it, the
+   * same reasoning as {@link DispositionCategory.restrictionNote} below.
+   */
+  footnoteMarks?: readonly number[];
+  /**
+   * Why this category's losses are restricted, in its own terms — carried on
+   * every one of its four columns, because the rule governs the whole row.
+   *
+   * The two restricted categories are restricted for DIFFERENT reasons, and a
+   * shared "losses are not deductible" flattens them: a personal-use loss is
+   * simply denied, while a listed personal property loss is deductible — but
+   * only against listed personal property gains, which is why line 060 exists
+   * to apply it and why it has its own cap. One sentence for both said
+   * neither.
+   */
+  restrictionNote?: string;
 }
 declare const AT1_SCHEDULE_18_CATEGORIES: readonly DispositionCategory[];
+/**
+ * The four printed columns, and the prefix §3.2.3.19 puts on each column's own
+ * Line Name — "Adjusted cost base: Total of all shares", not "Shares — B".
+ * Column A carries no prefix at all in the spec, which is why its entry is empty.
+ *
+ * The personal-use and listed-personal-property rows word column D as "Gain:"
+ * rather than "Gain or (loss):", because a loss on those categories is not
+ * deductible — the page says so twice ("Report gain only", "Note: losses are not
+ * deductible"), and 018058's own rule is "if amount is negative, default to
+ * zero". See `gainColumnPrefix` below.
+ */
+/**
+ * The four columns the grid is laid out in, with the letter the page heads
+ * each one with and the heading it prints under that letter.
+ *
+ * Kept BESIDE the captions rather than folded into them. The captions above
+ * are §3.2.3.19's transmittal Line Names verbatim — which is why column A's
+ * prefix is empty, that column having no prefix in the spec — and a renderer
+ * that wants "A" has no business rewriting a filed Line Name to get it. It
+ * reads this instead, the same arrangement as
+ * {@link AT1_SCHEDULE_2_FORMULAS} and `AT1_SCHEDULE_13_COLUMNS`.
+ *
+ * The headings are the grid's own, read off the XFA template — the page heads
+ * each column with its letter on one line and the heading beneath it, which is
+ * why they are two values here and not one string. Note the capital E in
+ * "Outlays and Expenses": the grid capitalises it, the ABIL part below does
+ * not, and both are reproduced as printed rather than normalised to each other.
+ *
+ * The ABIL table stacks its letters the same way — see
+ * {@link AT1_SCHEDULE_18_ABIL_COLUMNS}, and the correction recorded there.
+ */
+interface DispositionColumn {
+  column: 'A' | 'B' | 'C' | 'D';
+  heading: string;
+  /** Which {@link DispositionCategory} key holds this column's line. */
+  key: 'proceeds' | 'adjustedCostBase' | 'outlays' | 'gainOrLoss';
+}
+declare const AT1_SCHEDULE_18_COLUMNS: readonly DispositionColumn[];
+/**
+ * The page's two grids, and the only thing that differs between them.
+ *
+ * Columns A, B and C are headed identically in both. Column D is not: the
+ * shares grid heads it with the arithmetic alone, the properties grid puts
+ * "Gain or (loss)" above the same arithmetic. A renderer that draws one table
+ * for all six categories prints one of those two headings over the other
+ * grid's rows.
+ *
+ * The rows themselves come from {@link AT1_SCHEDULE_18_CATEGORIES}, filtered
+ * on `grid` — kept there rather than nested here so the six categories stay
+ * one list in one order, which is how every consumer but the paper view reads
+ * them.
+ */
+interface DispositionGridSpec {
+  id: DispositionCategory['grid'];
+  /** Column D's heading on this grid, verbatim. */
+  gainHeading: string;
+}
+declare const AT1_SCHEDULE_18_GRIDS: readonly DispositionGridSpec[];
+/**
+ * The ABIL table's printed columns.
+ *
+ * Unlike the two grids on page 1, this one REPEATS: one row per small business
+ * corporation, so 082-092 each carry an occurrence and column D is struck per
+ * row. The page numbers column D nowhere and totals it in a row captioned only
+ * "Totals:", whose total is what line 094 applies the inclusion rate to.
+ *
+ * ── The letters are column headings here too ────────────────────────────────
+ *
+ * A comment in this file used to say the ABIL part "genuinely prints its column
+ * letters in the caption — 088 reads 'A - Proceeds of disposition' on the
+ * page". The XFA template says otherwise: A/B/C/D sit at y=85 and the headings
+ * at y=94-115, stacked in the column exactly as page 1 stacks them. So the
+ * `A - ` on those captions is §3.2.3.19's transmittal Line Name, not the page,
+ * and a view that wants to LOOK like the form reads the letters from here —
+ * the same arrangement as {@link AT1_SCHEDULE_18_COLUMNS}. The captions are
+ * left as the spec writes them; only the claim about where they come from was
+ * wrong.
+ *
+ * Note the bracketing on column D: this part prints "Cols. A - (B + C)" where
+ * the dispositions grid prints "Col. A - (Cols. B + C)". Same arithmetic, two
+ * printings, both verbatim.
+ */
+interface AbilColumn {
+  /** The letter the page heads this column with, where it heads one at all. */
+  column?: 'A' | 'B' | 'C' | 'D';
+  /** The heading printed beneath that letter, verbatim. */
+  heading: string;
+  /** The printed line — absent on column D, which the page does not number. */
+  line?: string;
+}
+declare const AT1_SCHEDULE_18_ABIL_COLUMNS: readonly AbilColumn[];
+/** The label the page prints on the row that totals the ABIL column D. */
+declare const AT1_SCHEDULE_18_ABIL_TOTALS_LABEL = "Totals:";
+/**
+ * The one heading this page prints inside a section.
+ *
+ * The dispositions block has exactly one printed heading of its own —
+ * "CAPITAL PROPERTY DISPOSITIONS" — and the tail of the page runs on beneath it
+ * without a second one, which is why an earlier attempt to invent an
+ * "Adjustments to the total gain" section was reverted (see the note on
+ * SECTIONS). But the page DOES set one line of bold text mid-block, over lines
+ * 077-079, and it is not a heading a reader can do without: 077 and 078 are
+ * captioned "Add: Exemption threshold at time of disposal" and "Add: Total of
+ * all capital gains from the disposition of the actual property", neither of
+ * which says WHICH property, or that the pair exists only for a donated
+ * flow-through share. That was recorded as a six-word `note` on 077; the page
+ * gives it a line of its own.
+ *
+ * {@link PrintedBlockHeading} was declared here, then moved to the shared form
+ * model when AT1 Schedule 29's "Part I / Part II (a) / (b)" headings turned out
+ * to be the same shape. It is still re-exported from this module so nothing
+ * importing it from here breaks.
+ */
+declare const AT1_SCHEDULE_18_BLOCK_HEADINGS: readonly PrintedBlockHeading[];
+/**
+ * Lines the page prints somewhere other than where their NUMBER would put them.
+ *
+ * Line 076 is the last figure on the schedule — the taxable capital gain,
+ * struck from 099 below the two carry-forward sentences — but it numbers lower
+ * than 077-099, so anything ordering by line number prints the answer six rows
+ * ABOVE the arithmetic that produces it, captioned "Line 099 X 50%" while 099
+ * is still further down the page. Numeric order is the right default for every
+ * other line here; this records the one place the page departs from it.
+ *
+ * Keyed line → the line it is printed after.
+ */
+declare const AT1_SCHEDULE_18_PRINTED_AFTER: Readonly<Record<string, string>>;
+/**
+ * Column D's arithmetic, in the page's own column letters.
+ *
+ * Every category computes D the same way; only the lines differ. Each D field
+ * additionally carries the sum in ITS OWN line numbers as a note, because a
+ * reader looking at a list of numbered rows cannot see a column letter.
+ */
+declare const AT1_SCHEDULE_18_GAIN_FORMULA = "Col. A - (Cols. B + C)";
 declare const AT1_SCHEDULE_18: FormDefinition;
 /** Lines 096 and 098 gross the federal Schedule 73 figures back up. */
 declare const AT1_SECTION_34_2_GROSS_UP = 2;
@@ -553,6 +1524,50 @@ declare const CONTINUITY_ORDER: (keyof typeof CONTINUITY_CAPTIONS)[];
 declare const AT1_SCHEDULE_21: FormDefinition;
 //#endregion
 //#region src/t2/at1/forms/schedule29.d.ts
+/**
+ * The five headings the page prints inside a box, above the lines they govern.
+ *
+ * Four of them carry the grant calculation's entire structure, and none was
+ * here before. Without them a reader meets lines 110, 112 and 125 as three
+ * numbered rows that each multiply something by a rate, with nothing saying
+ * that 112 and 125 are MUTUALLY EXCLUSIVE — one per return, chosen by whether
+ * the corporation is associated. Each field's `note` now says so too, but the
+ * page says it structurally, which is how a preparer actually reads it.
+ *
+ * The fifth is the instruction the expenditure-limit box sets between lines 100
+ * and 102. It is genuinely a heading over 102-104: both of those lines open
+ * "If the corporation is associated…" / "If the corporation is not
+ * associated…", and page 3 is what the Yes branch requires.
+ */
+declare const AT1_SCHEDULE_29_BLOCK_HEADINGS: readonly PrintedBlockHeading[];
+/**
+ * One column of page 3's allocation grid.
+ *
+ * The grid is the shape a flat field list cannot hold, for the same reason AT1
+ * Schedules 4, 13 and 18 each needed one of these: which cells share a row,
+ * what each column is headed, and — here uniquely — which line the page prints
+ * in that column's cell of the "Totals" row. Three of the ten columns are not
+ * totalled at all (there is no sum of a business number), and a renderer that
+ * lays seven totals across ten columns puts every one of them under the wrong
+ * heading.
+ */
+interface IegAllocationColumn {
+  /** The printed line for each MEMBER's own cell in this column. */
+  line: string;
+  /** The heading printed above the column, verbatim. */
+  heading: string;
+  kind: 'text' | 'date' | 'money';
+  /** Whether the preparer fills this column, or the page derives it. */
+  role: 'input' | 'computed';
+  /**
+   * The line the page prints in this column's cell of the Totals row — absent
+   * on the three columns the page leaves untotalled.
+   */
+  totalsLine?: string;
+}
+declare const AT1_SCHEDULE_29_ALLOCATION_COLUMNS: readonly IegAllocationColumn[];
+/** The label the page prints on the row that totals the allocation grid. */
+declare const AT1_SCHEDULE_29_ALLOCATION_TOTALS_LABEL = "Totals";
 declare const AT1_SCHEDULE_29: FormDefinition;
 /** Eight per cent, on the full capped eligible expenditures. */
 declare const AT1_IEG_BASE_RATE = 0.08;
@@ -886,4 +1901,4 @@ declare function describeLine(formId: string, line: string): string;
  */
 declare function findBrokenLinks(): string[];
 //#endregion
-export { SCHEDULE_5_REVENUE_OFFSET as $, AT1_SCHEDULE_16 as $t, T2_SCHEDULE_24 as A, indexByLine as An, AT1_IEG_MAX_EXPENDITURE as At, SCHEDULE_8_CCA_LINE as B, AT1_SCHEDULE_20 as Bt, T2_SCHEDULE_43 as C, FormFieldRole as Cn, CO17_QUEBEC_PROPORTION_BOX as Ct, SCHEDULE_31_GENERAL_SRED_RATE as D, FormSection as Dn, AT1_IEG_BASE_RATE as Dt, SCHEDULE_31_ENHANCED_SRED_RATE as E, FormProvenance as En, CO17_TAX_PAYABLE_BOX as Et, T2_SCHEDULE_21 as F, AlbertaLossPool as Ft, SCHEDULE_7_ADJUSTED_AII_LINE as G, DonationPool as Gt, SCHEDULE_8_RECAPTURE_LINE as H, COMPUTED_CONTINUITY_ROWS as Ht, ReserveRow as I, CONTINUITY_CAPTIONS as It, DispositionGrid as J, AT1_SECTION_34_2_GROSS_UP as Jt, SCHEDULE_7_PASSIVE_INCOME_THRESHOLD as K, AT1_SCHEDULE_18 as Kt, SCHEDULE_13_RESERVE_ROWS as L, CONTINUITY_ORDER as Lt, T2_SCHEDULE_23 as M, isEnterableLine as Mn, AT1_SCHEDULE_29 as Mt, SCHEDULE_21_BUSINESS_CREDIT_LINE as N, validateFormDefinition as Nn, AT1_SCHEDULE_21 as Nt, T2_SCHEDULE_31 as O, LineNumberScheme as On, AT1_IEG_ENHANCED_RATE as Ot, SCHEDULE_21_NON_BUSINESS_CREDIT_LINE as P, AT1_SCHEDULE_21_POOLS as Pt, SCHEDULE_5_JURISDICTIONS as Q, AlbertaReserveKind as Qt, T2_SCHEDULE_13 as R, scheduleTwentyOneLineId as Rt, SCHEDULE_43_DIVIDEND_ALLOWANCE as S, FormFieldRequirement as Sn, T2_TOTAL_TAX_PAYABLE_LINE as St, T2_SCHEDULE_33 as T, FormLineRef as Tn, CO17_TAXABLE_INCOME_BOX as Tt, SCHEDULE_8_TERMINAL_LOSS_LINE as U, CONTINUITY_ROWS as Ut, SCHEDULE_8_COLUMNS as V, AT1_SCHEDULE_20_POOLS as Vt, T2_SCHEDULE_8 as W, ContinuityRow as Wt, T2_SCHEDULE_6 as X, AT1_SCHEDULE_17 as Xt, SCHEDULE_6_GRIDS as Y, DispositionCategory as Yt, AllocationJurisdiction as Z, AT1_SCHEDULE_17_RESERVES as Zt, SCHEDULE_53_CLOSING_GRIP_LINE as _, AT4970 as _n, T2_BASE_PART_I_RATE as _t, getField as a, AT1_SCHEDULE_12 as an, T2_SCHEDULE_4 as at, SCHEDULE_50_DISCLOSURE_THRESHOLD as b, FormField as bn, T2_SMALL_BUSINESS_DEDUCTION_RATE as bt, CaptionRow as c, AT1_SCHEDULE_10 as cn, T2_SCHEDULE_3 as ct, buildFields as d, AT1_SCHEDULE_2 as dn, T2_SCHEDULE_2 as dt, AT1_SCHEDULE_16_CARRYFORWARD_LINE as en, SCHEDULE_5_SALARIES_OFFSET as et, SCHEDULE_141_PREPARER_IDENTIFIED_LINE as f, AT1_SCHEDULE_1 as fn, SCHEDULE_1_LINES as ft, T2_SCHEDULE_55 as g, AT1_TAX_PAYABLE_LINE as gn, T2_SCHEDULE_1 as gt, T2_SCHEDULE_130 as h, AT1_JACKET as hn, SCHEDULE_1_TOTAL_DEDUCTIONS_LINE as ht, formsForProgram as i, AlbertaCcaColumn as in, SCHEDULE_4_NON_CAPITAL_CARRYFORWARD_YEARS as it, SCHEDULE_23_GROUP_BUSINESS_LIMIT as j, inputFields as jn, AT1_IEG_PRIOR_YEARS as jt, SCHEDULE_24_OPERATION_TYPE_LINE as k, fieldsInSection as kn, AT1_IEG_JACKET_LINE as kt, LineBand as l, AT1_SCHEDULE_4 as ln, SCHEDULE_2_CARRYFORWARD_YEARS as lt, T2_SCHEDULE_141 as m, AT1_BALANCE_LINE as mn, SCHEDULE_1_TOTAL_ADDITIONS_LINE as mt, describeLine as n, AT1_SCHEDULE_13 as nn, SCHEDULE_4_CARRYBACK_YEARS as nt, getForm as o, AT1_SCHEDULE_12_PAIRS as on, SCHEDULE_3_ELIGIBLE_PAID_LINE as ot, SCHEDULE_141_RESERVATION_LINE as p, AT1_BALANCE_CREDIT_LINES as pn, SCHEDULE_1_LINE_BY_NUMBER as pt, T2_SCHEDULE_7 as q, AT1_SCHEDULE_18_CATEGORIES as qt, findBrokenLinks as r, AT1_SCHEDULE_13_COLUMNS as rn, SCHEDULE_4_LPP_CARRYFORWARD_YEARS as rt, BuildFieldsSpec as s, AlbertaReconcilingPair as sn, SCHEDULE_3_TAXABLE_PAID_LINE as st, FORMS as t, AT1_SCHEDULE_15 as tn, T2_SCHEDULE_5 as tt, UnclassifiedLineError as u, AT1_SCHEDULE_3 as un, SCHEDULE_2_CHARITABLE_CURRENT_LINE as ut, SCHEDULE_53_GENERAL_RATE_FACTOR as v, AT4970_JURISDICTIONS as vn, T2_JACKET as vt, SCHEDULE_33_TAXABLE_CAPITAL_IN_CANADA_LINE as w, FormFieldSide as wn, CO17_RETURN as wt, T2_SCHEDULE_50 as x, FormFieldKind as xn, T2_TAXABLE_INCOME_LINE as xt, T2_SCHEDULE_53 as y, FormDefinition as yn, T2_NET_INCOME_FOR_TAX_LINE as yt, CcaColumn as z, AT1_DONATION_CARRYFORWARD_YEARS as zt };
+export { SCHEDULE_5_REVENUE_OFFSET as $, AT1_SCHEDULE_1_COLUMNS as $n, AT1_SCHEDULE_18_BLOCK_HEADINGS as $t, T2_SCHEDULE_24 as A, AlbertaReconcilingPair as An, FormLineRef as Ar, AT1_IEG_MAX_EXPENDITURE as At, SCHEDULE_8_CCA_LINE as B, albertaVintageRowLabel as Bn, CONTINUITY_CAPTIONS as Bt, T2_SCHEDULE_43 as C, ResourceContinuityArea as Cn, FormDefinition as Cr, CO17_QUEBEC_PROPORTION_BOX as Ct, SCHEDULE_31_GENERAL_SRED_RATE as D, AlbertaCcaColumn as Dn, FormFieldRole as Dr, AT1_IEG_BASE_RATE as Dt, SCHEDULE_31_ENHANCED_SRED_RATE as E, AT1_SCHEDULE_13_COLUMNS as En, FormFieldRequirement as Er, CO17_TAX_PAYABLE_BOX as Et, T2_SCHEDULE_21 as F, AT1_SCHEDULE_3 as Fn, fieldsInSection as Fr, AT1_SCHEDULE_29_BLOCK_HEADINGS as Ft, SCHEDULE_7_ADJUSTED_AII_LINE as G, AT1_SCHEDULE_1 as Gn, AT1_SCHEDULE_20_POOLS as Gt, SCHEDULE_8_RECAPTURE_LINE as H, AT1_SCHEDULE_2_FACTOR_DESTINATION as Hn, scheduleTwentyOneLineId as Ht, ReserveRow as I, AT1_SCHEDULE_3_VINTAGE_TABLES as In, indexByLine as Ir, IegAllocationColumn as It, DispositionGrid as J, AT1_SCHEDULE_1_AREA_B_LARGE_CORPORATIONS as Jn, ContinuityRow as Jt, SCHEDULE_7_PASSIVE_INCOME_THRESHOLD as K, AT1_SCHEDULE_1_AGREEMENT_COLUMNS as Kn, COMPUTED_CONTINUITY_ROWS as Kt, SCHEDULE_13_RESERVE_ROWS as L, AT1_SCHEDULE_3_VINTAGE_TOTALS_LABEL as Ln, inputFields as Lr, AT1_SCHEDULE_21 as Lt, T2_SCHEDULE_23 as M, AT1_SCHEDULE_4 as Mn, FormSection as Mr, AT1_SCHEDULE_29 as Mt, SCHEDULE_21_BUSINESS_CREDIT_LINE as N, AT1_SCHEDULE_4_COLUMNS as Nn, LineNumberScheme as Nr, AT1_SCHEDULE_29_ALLOCATION_COLUMNS as Nt, T2_SCHEDULE_31 as O, AT1_SCHEDULE_12 as On, FormFieldSide as Or, AT1_IEG_ENHANCED_RATE as Ot, SCHEDULE_21_NON_BUSINESS_CREDIT_LINE as P, ForeignCreditColumn as Pn, PrintedBlockHeading as Pr, AT1_SCHEDULE_29_ALLOCATION_TOTALS_LABEL as Pt, SCHEDULE_5_JURISDICTIONS as Q, AT1_SCHEDULE_1_BLOCK_HEADINGS as Qn, AT1_SCHEDULE_18_ABIL_TOTALS_LABEL as Qt, T2_SCHEDULE_13 as R, VintageColumn as Rn, isEnterableLine as Rr, AT1_SCHEDULE_21_POOLS as Rt, SCHEDULE_43_DIVIDEND_ALLOWANCE as S, PerCountryTable as Sn, AT4970_JURISDICTIONS as Sr, T2_TOTAL_TAX_PAYABLE_LINE as St, T2_SCHEDULE_33 as T, AT1_SCHEDULE_13 as Tn, FormFieldKind as Tr, CO17_TAXABLE_INCOME_BOX as Tt, SCHEDULE_8_TERMINAL_LOSS_LINE as U, AT1_SCHEDULE_2_FORMULAS as Un, AT1_DONATION_CARRYFORWARD_YEARS as Ut, SCHEDULE_8_COLUMNS as V, AT1_SCHEDULE_2 as Vn, CONTINUITY_ORDER as Vt, T2_SCHEDULE_8 as W, AlbertaAllocationFormula as Wn, AT1_SCHEDULE_20 as Wt, T2_SCHEDULE_6 as X, AT1_SCHEDULE_1_AREA_B_STEPS as Xn, AT1_SCHEDULE_18 as Xt, SCHEDULE_6_GRIDS as Y, AT1_SCHEDULE_1_AREA_B_PREAMBLE as Yn, DonationPool as Yt, AllocationJurisdiction as Z, AT1_SCHEDULE_1_AREA_B_TITLE as Zn, AT1_SCHEDULE_18_ABIL_COLUMNS as Zt, SCHEDULE_53_CLOSING_GRIP_LINE as _, AT1_SCHEDULE_15_CARRY_FORWARD as _n, AT1_TAX_PAYABLE_LINE as _r, T2_BASE_PART_I_RATE as _t, getField as a, AT1_SECTION_34_2_GROSS_UP as an, SbdAgreementColumn as ar, T2_SCHEDULE_4 as at, SCHEDULE_50_DISCLOSURE_THRESHOLD as b, PerCountryArea as bn, At1JacketRateRow as br, T2_SMALL_BUSINESS_DEDUCTION_RATE as bt, CaptionRow as c, DispositionColumn as cn, AT1_BALANCE_LINE as cr, T2_SCHEDULE_3 as ct, buildFields as d, AT1_SCHEDULE_17_RESERVES as dn, AT1_JACKET_CODE_OPTIONS as dr, T2_SCHEDULE_2 as dt, AT1_SCHEDULE_18_CATEGORIES as en, AT1_SCHEDULE_1_RATE_PERIODS as er, SCHEDULE_5_SALARIES_OFFSET as et, SCHEDULE_141_PREPARER_IDENTIFIED_LINE as f, AlbertaReserveKind as fn, AT1_JACKET_DAY_BANDS as fr, SCHEDULE_1_LINES as ft, T2_SCHEDULE_55 as g, AT1_SCHEDULE_15_AREAS as gn, AT1_PRINTED_DEDUCTION_LINES as gr, T2_SCHEDULE_1 as gt, T2_SCHEDULE_130 as h, AT1_SCHEDULE_15 as hn, AT1_JACKET_RATE_ROWS as hr, SCHEDULE_1_TOTAL_DEDUCTIONS_LINE as ht, formsForProgram as i, AT1_SCHEDULE_18_PRINTED_AFTER as in, AlbertaSbdRatePeriod as ir, SCHEDULE_4_NON_CAPITAL_CARRYFORWARD_YEARS as it, SCHEDULE_23_GROUP_BUSINESS_LIMIT as j, AT1_SCHEDULE_10 as jn, FormProvenance as jr, AT1_IEG_PRIOR_YEARS as jt, SCHEDULE_24_OPERATION_TYPE_LINE as k, AT1_SCHEDULE_12_PAIRS as kn, FormFootnotePlacement as kr, AT1_IEG_JACKET_LINE as kt, LineBand as l, DispositionGridSpec as ln, AT1_JACKET as lr, SCHEDULE_2_CARRYFORWARD_YEARS as lt, T2_SCHEDULE_141 as m, AT1_SCHEDULE_16_CARRYFORWARD_LINE as mn, AT1_JACKET_LINES_NOT_PRINTED as mr, SCHEDULE_1_TOTAL_ADDITIONS_LINE as mt, describeLine as n, AT1_SCHEDULE_18_GAIN_FORMULA as nn, AlbertaBaseAmountStep as nr, SCHEDULE_4_CARRYBACK_YEARS as nt, getForm as o, AbilColumn as on, AT1_BALANCE_CREDIT_LINES as or, SCHEDULE_3_ELIGIBLE_PAID_LINE as ot, SCHEDULE_141_RESERVATION_LINE as p, AT1_SCHEDULE_16 as pn, AT1_JACKET_DEPARTMENT_USE as pr, SCHEDULE_1_LINE_BY_NUMBER as pt, T2_SCHEDULE_7 as q, AT1_SCHEDULE_1_AGREEMENT_TOTALS_LABEL as qn, CONTINUITY_ROWS as qt, findBrokenLinks as r, AT1_SCHEDULE_18_GRIDS as rn, AlbertaSbdColumn as rr, SCHEDULE_4_LPP_CARRYFORWARD_YEARS as rt, BuildFieldsSpec as s, DispositionCategory as sn, AT1_BALANCE_CREDIT_LINES_PER_SPEC as sr, SCHEDULE_3_TAXABLE_PAID_LINE as st, FORMS as t, AT1_SCHEDULE_18_COLUMNS as tn, AT1_SCHEDULE_1_TOTAL_DAYS_LABEL as tr, T2_SCHEDULE_5 as tt, UnclassifiedLineError as u, AT1_SCHEDULE_17 as un, AT1_JACKET_BLOCK_HEADINGS as ur, SCHEDULE_2_CHARITABLE_CURRENT_LINE as ut, SCHEDULE_53_GENERAL_RATE_FACTOR as v, AT1_SCHEDULE_15_CLOSING_INSTRUCTION as vn, At1JacketCodeOption as vr, T2_JACKET as vt, SCHEDULE_33_TAXABLE_CAPITAL_IN_CANADA_LINE as w, ResourceContinuityRow as wn, FormField as wr, CO17_RETURN as wt, T2_SCHEDULE_50 as x, PerCountryColumn as xn, AT4970 as xr, T2_TAXABLE_INCOME_LINE as xt, T2_SCHEDULE_53 as y, AT1_SCHEDULE_15_PER_COUNTRY as yn, At1JacketDayBand as yr, T2_NET_INCOME_FOR_TAX_LINE as yt, CcaColumn as z, VintageTable as zn, validateFormDefinition as zr, AlbertaLossPool as zt };