@classytic/ca-tax 0.0.21 → 0.0.23

package/dist/forms.mjs

@@ -1327,7 +1327,7 @@ const AT1_JACKET_BLOCK_HEADINGS = [
 		text: "am an authorized signing officer of the corporation. I certify this return, including accompanying schedules and statements, has been examined by me and is a true, correct and complete return. I further certify that the method of computing income for this taxation year is consistent with that of the previous taxation year except as specifically disclosed in a statement to this return."
 	}
 ];
-const FOOTNOTES = [
+const FOOTNOTES$1 = [
 	"*All address changes should be done via TRACS or contacting TRA.",
 	"**The address will not be updated unless it is a first time filer.",
 	"if the corporation has permanent establishments only in Alberta, multiply by \"1\"",
@@ -1348,7 +1348,7 @@ const FOOTNOTES = [
 * Index 2 is the only one with a `mark`, for the reason given above the
 * footnote array itself.
 */
-const FOOTNOTE_PLACEMENT$2 = [
+const FOOTNOTE_PLACEMENT$3 = [
 	{
 		footnote: 0,
 		section: "identification"
@@ -1455,8 +1455,8 @@ const AT1_JACKET = {
 		retrieved: "2026-09-14",
 		revision: "TRA11722 (AT1) Rev. 2025-07, for 2004 and subsequent taxation years, read alongside the AT1 Net File specification 2025.2 Chapter 3 cross-reference tables (research/sources/tra-spec/AT1-Chapter3-2025.2-full.txt, retrieved 2026-08-14) — which remains the authority on the Line-Item-IDs, the M/O/X requirement per field and the nine lines the RSI still carries that this form no longer prints. Held the specification’s captions, its numeric field order and 59 of the page’s 62 numbered boxes until the 2026-09-14 re-read of both pages, which added the three printed subtotals (066, 079, 088), put every caption into the page’s own words, replaced the numeric-band section function with a per-line table off the page, re-sorted the fields into printed order, and transcribed the day-band table, the six code lists, the nine in-box headings and the seven footnotes a flat field list cannot hold. Line 004 remains deliberately unmodelled — see AT1_JACKET_DEPARTMENT_USE."
 	},
-	footnotes: FOOTNOTES,
-	footnotePlacement: FOOTNOTE_PLACEMENT$2
+	footnotes: FOOTNOTES$1,
+	footnotePlacement: FOOTNOTE_PLACEMENT$3
 };
 /**
 * The "For Department Use" box, and the one printed number this file does not
@@ -1805,7 +1805,7 @@ const AT1_SCHEDULE_1_AREA_B_LARGE_CORPORATIONS = [
 	"(2) If the corporation is not associated with any other corporations in the current taxation year but was associated in the previous taxation year, B is the (total taxable capital employed in Canada for the current taxation year minus $10,000,000) X 0.225%",
 	"(3) If the corporation is associated with another corporation in the current year, B is the (total taxable capital employed in Canada for each corporation in the associated group for its last tax year ending in the preceding calendar year minus $10,000,000) X 0.225%"
 ];
-const FIELDS$7 = [
+const FIELDS$6 = [
 	{
 		field: "001",
 		caption: "Is the corporation associated with one or more Canadian-controlled private corporations?",
@@ -2015,7 +2015,7 @@ const AT1_SCHEDULE_1 = {
 	scheme: "tra-line-item-id",
 	taxYears: { from: 2023 },
 	sections: SECTIONS$35,
-	fields: FIELDS$7.map(({ field, ...rest }) => ({
+	fields: FIELDS$6.map(({ field, ...rest }) => ({
 		...rest,
 		line: id$13(field)
 	})),
@@ -4671,76 +4671,1213 @@ const AT1_SCHEDULE_13 = {
 //#region src/t2/at1/forms/schedule15.ts
 /** `SSSFFFOOO` — schedule, field, occurrence. */
 const id$6 = (field, occurrence = 1) => `015${field}${String(occurrence).padStart(3, "0")}`;
-const AT1_SCHEDULE_15 = {
-	id: "AT1SCH15",
-	program: "AT1",
-	schedule: "015",
-	title: "Alberta Resource Related Deductions",
-	scheme: "tra-line-item-id",
-	taxYears: { from: 2024 },
-	sections: [{
-		id: "sfede",
-		title: "SFEDE — Specified Foreign Exploration and Development Expenses, per country"
-	}, {
-		id: "cfre",
-		title: "CFRE — Cumulative Foreign Resource Expenses, per country"
-	}],
-	fields: [
-		{
-			field: "241",
-			caption: "SFEDE regular — country code",
-			kind: "code",
-			role: "input",
-			section: "sfede",
-			note: "Must equal the federal country code (fed 012601)."
-		},
-		{
-			field: "261",
-			caption: "SFEDE successor — country code",
-			kind: "code",
-			role: "input",
-			section: "sfede",
-			note: "Must equal the federal country code (fed 012651)."
-		},
-		{
-			field: "281",
-			caption: "CFRE regular — country code",
-			kind: "code",
-			role: "input",
-			section: "cfre",
-			note: "Must equal the federal country code (fed 012701)."
-		},
-		{
-			field: "293",
-			caption: "CFRE regular — amount claimed this year",
-			kind: "money",
-			role: "input",
-			section: "cfre",
-			note: "= A + B: A is a 10%-floor/30%-income-capped amount from this country’s own pool; B draws on the (spec-undefined) global foreign resource limit."
-		},
-		{
-			field: "301",
-			caption: "CFRE successor — country code",
-			kind: "code",
-			role: "input",
-			section: "cfre",
-			note: "Must equal the federal country code (fed 012751)."
-		}
-	].map(({ field, ...rest }) => ({
-		...rest,
-		line: id$6(field)
-	})).sort((a, b) => a.line.localeCompare(b.line)),
-	provenance: {
-		document: "research/sources/tra-forms/pdf/AT1SCH15-resource-related-deductions-TRA11736.pdf",
-		retrieved: "2026-09-01",
-		revision: "TRA11736 (AT237) Rev. 2026-03 — partial, SFEDE/CFRE per-country lines only (Areas G/H); see this module's doc comment"
+const AREA_A_ROWS = [
+	{
+		label: "Balance at end of preceding taxation year",
+		regular: "001",
+		successor: "011"
 	},
-	footnotes: [
-		"This schedule is required if the balance at the end of the preceding taxation year, or the claim for Alberta purposes, differs from that for federal purposes.",
-		"Specified foreign exploration and development expenses (Area G) are those in respect of a specific country and incurred before 2001. If in respect of two or more countries, determine a reasonable allocation to each country and maintain a consistent allocation in following years.",
-		"Foreign resource expenses (Area H) are those in respect of a specific country and incurred in a taxation year beginning in 2001 or after."
-	]
-};
+	{
+		label: "Add: transferred on amalgamation or wind-up of subsidiary",
+		regular: "003",
+		successor: "013",
+		footnoteMarks: [0]
+	},
+	{
+		label: "Add: transferred other than on amalgamation or wind-up of subsidiary",
+		successor: "015",
+		shaded: ["regular"],
+		footnoteMarks: [0]
+	},
+	{
+		label: "Deduct: transferred on sale of resource property to successor",
+		regular: "005",
+		successor: "017"
+	},
+	{
+		label: "Amount Available",
+		unnumbered: true,
+		footnoteMarks: [1]
+	},
+	{
+		label: "Deduct: Claim for the year per federal Regulation 1202(2)",
+		successor: "019",
+		shaded: ["regular"]
+	},
+	{
+		label: "Deduct: Claim for the year per federal Regulation 1201",
+		regular: "007",
+		shaded: ["successor"]
+	},
+	{
+		label: "Closing balance",
+		regular: "009",
+		successor: "021"
+	}
+];
+/**
+* One column, and the row labels are NOT Area A's.
+*
+* The page words three of them differently — "wind-up of subsidiary" with no
+* asterisk, "disposal" rather than "sale", and a lower-case "claim for the
+* year". Templating Area A's rows here would have quietly corrected all three.
+*/
+const AREA_B_ROWS = [
+	{
+		label: "Balance at end of preceding taxation year",
+		regular: "023"
+	},
+	{
+		label: "Add: transferred on amalgamation or wind-up of subsidiary",
+		regular: "025"
+	},
+	{
+		label: "Add: transferred other than on amalgamation or wind-up of subsidiary",
+		regular: "027"
+	},
+	{
+		label: "Deduct: transferred on disposal of resource property to successor",
+		regular: "029"
+	},
+	{
+		label: "Amount Available",
+		unnumbered: true,
+		footnoteMarks: [2]
+	},
+	{
+		label: "Deduct: claim for the year per federal Regulation 1203(1)",
+		regular: "031"
+	},
+	{
+		label: "Closing balance",
+		regular: "033"
+	}
+];
+/**
+* Sixteen rows, and note the row ORDER: 053, 055, **059, 058**, 060.
+*
+* The page prints "transferred on disposition of resource property to
+* successor" (059) ABOVE "current and previous year Canadian exploration
+* expenses renounced … pursuant to a flow-through share agreement" (058). Line
+* order and printed order disagree, which is the page's own arrangement and
+* the whole reason this array exists rather than a sort.
+*/
+const AREA_C_ROWS = [
+	{
+		label: "Balance at end of preceding taxation year",
+		regular: "041",
+		successor: "064"
+	},
+	{
+		label: "Add: current year expenses excluding expenses incurred under look-back rule",
+		regular: "043",
+		shaded: ["successor"]
+	},
+	{
+		label: "Add: current year expenses under look-back rule [federal subsection 66(12.66)]",
+		regular: "044",
+		shaded: ["successor"]
+	},
+	{
+		label: "Add: reclassified Canadian development expenses [federal subsections 66.1(9) and 66.7(9)]",
+		regular: "045",
+		successor: "065"
+	},
+	{
+		label: "Add: transferred on amalgamation or wind-up of subsidiary",
+		regular: "047",
+		successor: "067",
+		footnoteMarks: [3]
+	},
+	{
+		label: "Add: transferred other than on amalgamation or wind-up of subsidiary",
+		successor: "069",
+		shaded: ["regular"],
+		footnoteMarks: [3]
+	},
+	{
+		label: "Add: Canadian renewable and conservation expenses",
+		regular: "049",
+		shaded: ["successor"]
+	},
+	{
+		label: "Add: other additions",
+		regular: "051",
+		shaded: ["successor"]
+	},
+	{
+		label: "Deduct: government assistance and grants",
+		regular: "053",
+		shaded: ["successor"]
+	},
+	{
+		label: "Deduct: other deductions or transfers",
+		regular: "055",
+		successor: "077"
+	},
+	{
+		label: "Deduct: transferred on disposition of resource property to successor",
+		regular: "059",
+		successor: "079"
+	},
+	{
+		label: "Deduct: current and previous year Canadian exploration expenses renounced in the year pursuant to a flow-through share agreement",
+		regular: "058",
+		shaded: ["successor"]
+	},
+	{
+		label: "Deduct: expenses renounced under look-back rule [federal subsection 66(12.66)]",
+		regular: "060",
+		shaded: ["successor"]
+	},
+	{
+		label: "Amount Available",
+		unnumbered: true,
+		footnoteMarks: [4]
+	},
+	{
+		label: "Deduct: current year claim per federal subsections 66.1(2) and 66.7(3)",
+		regular: "061",
+		successor: "081",
+		footnoteMarks: [5]
+	},
+	{
+		label: "Closing balance",
+		regular: "063",
+		successor: "083"
+	}
+];
+/**
+* Seventeen rows, and the same printed-order inversion Area C has: the page
+* sets 107, then **111, then 110**, then 112.
+*
+* Two rows here are unlike anything in Areas A-C. Line 105/133 deducts a
+* CREDIT BALANCE in the CCOGPE pool on the next page — a cross-area link the
+* page's own "**" footnote then routes in either direction depending on
+* whether a federal 66.7(4)(a)(iii) designation was made. That footnote is
+* the most operationally dangerous text on the schedule and is transcribed in
+* full at index 7.
+*/
+const AREA_D_ROWS = [
+	{
+		label: "Balance at end of preceding taxation year",
+		regular: "091",
+		successor: "119"
+	},
+	{
+		label: "Add: current year expenses excluding expenses incurred under look-back rule",
+		regular: "093",
+		shaded: ["successor"]
+	},
+	{
+		label: "Add: current year expenses under look-back rule [federal subsection 66(12.66)]",
+		regular: "094",
+		shaded: ["successor"]
+	},
+	{
+		label: "Add: transferred on amalgamation or wind-up of subsidiary",
+		regular: "095",
+		successor: "121",
+		footnoteMarks: [6]
+	},
+	{
+		label: "Add: transferred other than on amalgamation or wind-up of subsidiary",
+		successor: "123",
+		shaded: ["regular"],
+		footnoteMarks: [6]
+	},
+	{
+		label: "Add: other additions",
+		regular: "097",
+		shaded: ["successor"]
+	},
+	{
+		label: "Deduct: reclassified Canadian exploration expenses [federal subsections 66.1(9) and 66.7(9)]",
+		regular: "099",
+		successor: "127"
+	},
+	{
+		label: "Deduct: government assistance and grants",
+		regular: "101",
+		shaded: ["successor"]
+	},
+	{
+		label: "Deduct: receivable on disposition of underground oil and gas storage rights or mining property",
+		regular: "103",
+		shaded: ["successor"]
+	},
+	{
+		label: "Deduct: credit balance in the cumulative Canadian oil and gas property expense pool",
+		regular: "105",
+		successor: "133"
+	},
+	{
+		label: "Deduct: other deductions or transfers",
+		regular: "107",
+		successor: "135"
+	},
+	{
+		label: "Deduct: transferred on disposition of resource property to successor",
+		regular: "111",
+		successor: "137"
+	},
+	{
+		label: "Deduct: current and previous year Canadian development expenses renounced in the year pursuant to a flow-through share agreement",
+		regular: "110",
+		shaded: ["successor"]
+	},
+	{
+		label: "Deduct: expenses renounced under look-back rule [federal subsection 66(12.66)]",
+		regular: "112",
+		shaded: ["successor"]
+	},
+	{
+		label: "Amount Available",
+		unnumbered: true,
+		footnoteMarks: [7]
+	},
+	{
+		label: "Deduct: current year claim per federal subsection 66.2(2)",
+		regular: "115",
+		successor: "141",
+		footnoteMarks: [8]
+	},
+	{
+		label: "Closing balance",
+		regular: "117",
+		successor: "143"
+	}
+];
+/**
+* Note the opening row: "Balance at **the** end of preceding taxation year".
+*
+* Areas A, B, C, D and F all print "at end"; only this one has the article,
+* and the page prints the one label across both columns. The specification's
+* MAPPINGS table disagrees with itself here — it gives line 151 "at end" and
+* line 173 "at the end" — and the return editor carries that split with a
+* comment noting it. The PDF settles it: one row, one label, with "the".
+*/
+const AREA_E_ROWS = [
+	{
+		label: "Balance at the end of preceding taxation year",
+		regular: "151",
+		successor: "173"
+	},
+	{
+		label: "Add: current year expenses",
+		regular: "153",
+		shaded: ["successor"]
+	},
+	{
+		label: "Add: transferred on amalgamation or wind-up of subsidiary",
+		regular: "155",
+		successor: "175",
+		footnoteMarks: [9]
+	},
+	{
+		label: "Add: transferred other than on amalgamation or wind-up of subsidiary",
+		successor: "177",
+		shaded: ["regular"],
+		footnoteMarks: [9]
+	},
+	{
+		label: "Add: other additions",
+		regular: "157",
+		shaded: ["successor"]
+	},
+	{
+		label: "Deduct: received or receivable on disposition of Canadian oil and gas property",
+		regular: "159",
+		successor: "181"
+	},
+	{
+		label: "Deduct: government assistance and grants",
+		regular: "161",
+		shaded: ["successor"]
+	},
+	{
+		label: "Deduct: transferred on disposition of resource property to successor",
+		regular: "165",
+		successor: "185"
+	},
+	{
+		label: "Deduct: other deductions or transfers",
+		regular: "167",
+		successor: "187"
+	},
+	{
+		label: "Amount Available",
+		unnumbered: true,
+		footnoteMarks: [10]
+	},
+	{
+		label: "Deduct: current year claim per federal subsections 66.4(2) and 66.7(5)",
+		regular: "169",
+		successor: "189",
+		footnoteMarks: [11]
+	},
+	{
+		label: "Closing balance",
+		regular: "171",
+		successor: "191"
+	}
+];
+/**
+* The shortest continuity table on the schedule, and the only one whose two
+* transfer rows are marked DIFFERENTLY.
+*
+* Areas A, C, D and E all hang their "*" on both the amalgamation row and the
+* "transferred other than" row. Area F prints it on the "other than" row
+* only. Transcribed as printed rather than templated from its neighbours —
+* if that asterisk turns out to be on both rows, this comment is where to
+* look, which is the point of recording the difference rather than smoothing
+* it.
+*
+* The last row is the one box on the schedule the page sets apart: see
+* {@link ResourceContinuityRow.separateBox}.
+*/
+const AREA_F_ROWS = [
+	{
+		label: "Balance at end of preceding taxation year",
+		regular: "201",
+		successor: "213"
+	},
+	{
+		label: "Add: transferred on amalgamation or wind-up of subsidiary",
+		regular: "205",
+		successor: "215"
+	},
+	{
+		label: "Add: transferred other than on amalgamation or wind-up of subsidiary",
+		successor: "217",
+		shaded: ["regular"],
+		footnoteMarks: [12]
+	},
+	{
+		label: "Deduct: other deductions or transfers",
+		regular: "207",
+		successor: "219"
+	},
+	{
+		label: "Amount Available",
+		unnumbered: true,
+		footnoteMarks: [13]
+	},
+	{
+		label: "Deduct: current year claim per federal subsections 66(4) and 66.7(2)",
+		regular: "209",
+		successor: "221",
+		footnoteMarks: [14]
+	},
+	{
+		label: "Closing balance",
+		regular: "211",
+		successor: "223"
+	},
+	{
+		label: "Foreign-source resource income",
+		regular: "231",
+		successor: "233",
+		separateBox: true
+	}
+];
+const AT1_SCHEDULE_15_PER_COUNTRY = [{
+	section: "sfede",
+	title: "AREA G - SPECIFIED FOREIGN EXPLORATION AND DEVELOPMENT EXPENSES",
+	subtitle: "Specified foreign exploration and development expenses are those that are in respect of a specific country and have been incurred before 2001. If they are in respect of two or more countries, determine a reasonable allocation to each country and maintain a consistent allocation in the following years.",
+	tables: [{
+		title: "Regular Expenses",
+		columns: [
+			{
+				heading: "Country in which regular expenses were incurred",
+				line: "241",
+				kind: "code",
+				role: "input"
+			},
+			{
+				letter: "A",
+				heading: "Balance at the end of the preceding taxation year",
+				line: "243",
+				kind: "money",
+				role: "input"
+			},
+			{
+				letter: "B",
+				heading: "Amount transferred on amalgamation or wind-up of subsidiary",
+				line: "247",
+				kind: "money",
+				role: "input",
+				footnoteMarks: [15]
+			},
+			{
+				letter: "C",
+				heading: "Other additions",
+				line: "249",
+				kind: "money",
+				role: "input"
+			},
+			{
+				letter: "D",
+				heading: "Other deductions or transfers",
+				line: "251",
+				kind: "money",
+				role: "input"
+			},
+			{
+				letter: "E",
+				heading: "Amount available (A+B+C-D)",
+				kind: "money",
+				role: "computed",
+				footnoteMarks: [16]
+			},
+			{
+				letter: "F",
+				heading: "Current year claim per federal subsection 66(4)",
+				line: "253",
+				kind: "money",
+				role: "input",
+				footnoteMarks: [17]
+			},
+			{
+				letter: "G",
+				heading: "Closing balance (E-F)",
+				line: "255",
+				kind: "money",
+				role: "computed"
+			},
+			{
+				letter: "H",
+				heading: "Foreign resource income",
+				line: "257",
+				kind: "money",
+				role: "input",
+				footnoteMarks: [18]
+			}
+		],
+		grandTotal: {
+			letter: "I",
+			ofColumn: "F"
+		}
+	}, {
+		title: "Successor Expenses",
+		columns: [
+			{
+				heading: "Country in which successor expenses were incurred",
+				line: "261",
+				kind: "code",
+				role: "input"
+			},
+			{
+				letter: "J",
+				heading: "Balance at the end of the preceding taxation year",
+				line: "263",
+				kind: "money",
+				role: "input"
+			},
+			{
+				letter: "K",
+				heading: "Amount transferred on amalgamation or wind-up of subsidiary",
+				line: "265",
+				kind: "money",
+				role: "input"
+			},
+			{
+				letter: "L",
+				heading: "Amount transferred other than on amalgamation or wind-up of subsidiary",
+				line: "267",
+				kind: "money",
+				role: "input"
+			},
+			{
+				letter: "M",
+				heading: "Other deductions or transfers",
+				line: "269",
+				kind: "money",
+				role: "input"
+			},
+			{
+				letter: "N",
+				heading: "Amount available (J+K+L-M)",
+				kind: "money",
+				role: "computed",
+				footnoteMarks: [16]
+			},
+			{
+				letter: "O",
+				heading: "Current year claim per federal subsection 66.7(2)",
+				line: "273",
+				kind: "money",
+				role: "input",
+				footnoteMarks: [17]
+			},
+			{
+				letter: "P",
+				heading: "Closing balance (N-O)",
+				line: "275",
+				kind: "money",
+				role: "computed"
+			},
+			{
+				letter: "Q",
+				heading: "Foreign resource income",
+				line: "277",
+				kind: "money",
+				role: "input"
+			}
+		],
+		grandTotal: {
+			letter: "R",
+			ofColumn: "O"
+		}
+	}]
+}, {
+	section: "cfre",
+	title: "AREA H - CUMULATIVE FOREIGN RESOURCE EXPENSES",
+	subtitle: "Foreign resource expenses are those that are in respect of a specific country and that have been incurred in a taxation year beginning in 2001 or after. If there are two or more countries, determine a reasonable allocation to each country and maintain a consistent allocation in the following years.",
+	tables: [{
+		title: "Regular Expenses",
+		columns: [
+			{
+				heading: "Country in which regular expenses were incurred",
+				line: "281",
+				kind: "code",
+				role: "input"
+			},
+			{
+				letter: "AA",
+				heading: "Balance at the end of the preceding taxation year",
+				line: "283",
+				kind: "money",
+				role: "input"
+			},
+			{
+				letter: "BB",
+				heading: "Current year expenses",
+				line: "285",
+				kind: "money",
+				role: "input"
+			},
+			{
+				letter: "CC",
+				heading: "Amount transferred on amalgamation or wind-up of subsidiary",
+				line: "287",
+				kind: "money",
+				role: "input",
+				footnoteMarks: [19]
+			},
+			{
+				letter: "DD",
+				heading: "Other additions",
+				line: "289",
+				kind: "money",
+				role: "input"
+			},
+			{
+				letter: "EE",
+				heading: "Other deductions or transfers",
+				line: "291",
+				kind: "money",
+				role: "input"
+			},
+			{
+				letter: "FF",
+				heading: "Amount available (AA+BB+CC+DD-EE)",
+				kind: "money",
+				role: "computed",
+				footnoteMarks: [20]
+			},
+			{
+				letter: "GG",
+				heading: "Current year claim per federal subsection 66.21(4)",
+				line: "293",
+				kind: "money",
+				role: "input",
+				footnoteMarks: [21]
+			},
+			{
+				letter: "HH",
+				heading: "Closing balance (FF - GG)",
+				line: "295",
+				kind: "money",
+				role: "computed"
+			},
+			{
+				letter: "II",
+				heading: "Foreign resource income(loss)",
+				line: "297",
+				kind: "money",
+				role: "input",
+				footnoteMarks: [22]
+			}
+		],
+		grandTotal: {
+			letter: "JJ",
+			ofColumn: "GG"
+		}
+	}, {
+		title: "Successor Expenses",
+		columns: [
+			{
+				heading: "Country in which successor expenses were incurred",
+				line: "301",
+				kind: "code",
+				role: "input"
+			},
+			{
+				letter: "KK",
+				heading: "Balance at the end of the preceding taxation year",
+				line: "303",
+				kind: "money",
+				role: "input"
+			},
+			{
+				letter: "LL",
+				heading: "Amount transferred on amalgamation or wind-up of subsidiary",
+				line: "305",
+				kind: "money",
+				role: "input"
+			},
+			{
+				letter: "MM",
+				heading: "Amount transferred other than on amalgamation or wind-up of subsidiary",
+				line: "307",
+				kind: "money",
+				role: "input"
+			},
+			{
+				letter: "NN",
+				heading: "Other deductions or transfers",
+				line: "309",
+				kind: "money",
+				role: "input"
+			},
+			{
+				letter: "OO",
+				heading: "Amount available (KK+LL+MM-NN)",
+				kind: "money",
+				role: "computed",
+				footnoteMarks: [20]
+			},
+			{
+				letter: "PP",
+				heading: "Current year claim per federal subsection 66.7(2.3)",
+				line: "313",
+				kind: "money",
+				role: "input",
+				footnoteMarks: [21]
+			},
+			{
+				letter: "QQ",
+				heading: "Closing balance (OO-PP)",
+				line: "315",
+				kind: "money",
+				role: "computed"
+			},
+			{
+				letter: "RR",
+				heading: "Foreign resource income (loss)",
+				line: "317",
+				kind: "money",
+				role: "input"
+			}
+		],
+		grandTotal: {
+			letter: "SS",
+			ofColumn: "PP"
+		}
+	}]
+}];
+/**
+* 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.
+*/
+const AT1_SCHEDULE_15_CLOSING_INSTRUCTION = Object.freeze({
+	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: Object.freeze(["209", "221"]),
+	/** The four unnumbered grand totals it names, by printed letter. */
+	letters: Object.freeze([
+		"I",
+		"R",
+		"JJ",
+		"SS"
+	])
+});
+const REGULAR_AND_SUCCESSOR = ["Regular Expenses ($)", "Successor Expenses ($)"];
+const AT1_SCHEDULE_15_AREAS = [
+	{
+		section: "area-a",
+		title: "AREA A - CONTINUITY OF EARNED DEPLETION BASE",
+		columnHeadings: REGULAR_AND_SUCCESSOR,
+		rows: AREA_A_ROWS
+	},
+	{
+		section: "area-b",
+		title: "AREA B - CONTINUITY OF MINING EXPLORATION DEPLETION BASE",
+		rows: AREA_B_ROWS,
+		carryForward: "Total lines 007 + 019 + 031 and carry this amount forward to Schedule 12, line 022.",
+		carryForwardTo: {
+			line: "012022001",
+			claims: [
+				"007",
+				"019",
+				"031"
+			]
+		}
+	},
+	{
+		section: "area-c",
+		title: "AREA C - CUMULATIVE CANADIAN EXPLORATION EXPENSES",
+		columnHeadings: REGULAR_AND_SUCCESSOR,
+		rows: AREA_C_ROWS,
+		carryForward: "Total lines 061 + 081 and carry this amount forward to Schedule 12, line 026.",
+		carryForwardTo: {
+			line: "012026001",
+			claims: ["061", "081"]
+		}
+	},
+	{
+		section: "area-d",
+		title: "AREA D - CUMULATIVE CANADIAN DEVELOPMENT EXPENSES",
+		columnHeadings: REGULAR_AND_SUCCESSOR,
+		rows: AREA_D_ROWS,
+		carryForward: "Total lines 115 + 141 and carry this amount forward to Schedule 12, line 028.",
+		carryForwardTo: {
+			line: "012028001",
+			claims: ["115", "141"]
+		}
+	},
+	{
+		section: "area-e",
+		title: "AREA E - CUMULATIVE CANADIAN OIL AND GAS PROPERTY EXPENSES (CCOGPE)",
+		columnHeadings: REGULAR_AND_SUCCESSOR,
+		rows: AREA_E_ROWS,
+		carryForward: "Total lines 169 + 189 and carry this amount forward to Schedule 12, line 032.",
+		carryForwardTo: {
+			line: "012032001",
+			claims: ["169", "189"]
+		}
+	},
+	{
+		section: "area-f",
+		title: "AREA F - FOREIGN EXPLORATION AND DEVELOPMENT EXPENSES",
+		subtitle: "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.",
+		columnHeadings: REGULAR_AND_SUCCESSOR,
+		rows: AREA_F_ROWS
+	}
+];
+const SECTIONS$28 = [
+	{
+		id: "area-a",
+		title: "AREA A - Continuity of Earned Depletion Base",
+		page: 1,
+		printedBefore: "This schedule is required if the balance at the end of the preceding taxation year or the claim for Alberta purposes differs from that for federal purposes. Report all monetary values in dollars; DO NOT include cents. Show negative amounts in brackets ( ).",
+		description: "A grandfathered pool — no new earned depletion has accrued since the mid-1990s, but a legacy balance can still be drawn down. The two claims are made under different regulations per side: 1201 on regular expenses, 1202(2) on successor."
+	},
+	{
+		id: "area-b",
+		title: "AREA B - Continuity of Mining Exploration Depletion Base",
+		page: 1,
+		description: "One column. This pool has no successor side at all, which is why the page heads no columns here."
+	},
+	{
+		id: "area-c",
+		title: "AREA C - Cumulative Canadian Exploration Expenses",
+		page: 2,
+		printedBefore: "Report all monetary amounts in dollars; DO NOT include cents. Show negative amounts in brackets ( )."
+	},
+	{
+		id: "area-d",
+		title: "AREA D - Cumulative Canadian Development Expenses",
+		page: 3,
+		printedBefore: "Report all monetary amounts in dollars; DO NOT include cents. Show negative amounts in brackets ( ).",
+		description: "The pool whose credit-balance lines (105 / 133) reach across into Area E, in a direction the page’s own footnote makes conditional on a federal 66.7(4)(a)(iii) designation."
+	},
+	{
+		id: "area-e",
+		title: "AREA E - Cumulative Canadian Oil and Gas Property Expenses (CCOGPE)",
+		page: 4,
+		printedBefore: "Report all monetary amounts in dollars; DO NOT include cents. Show negative amounts in brackets ( ).",
+		description: "The other end of Area D’s credit-balance link. A negative amount available here routes to Area D at line 133 or line 107 depending on the same designation — see the footnote on the Amount Available row."
+	},
+	{
+		id: "area-f",
+		title: "AREA F - Foreign Exploration and Development Expenses",
+		page: 4,
+		description: "Expenses NOT in respect of a country — the page says so under its own heading, and a country-specific expense belongs in Area G or H instead. Its claims do not total here: page 6 sums them with the per-country areas’."
+	},
+	{
+		id: "sfede",
+		title: "AREA G - Specified Foreign Exploration and Development Expenses",
+		page: 5,
+		printedBefore: "Report all monetary amounts in dollars; DO NOT include cents. Show negative amounts in brackets ( ).",
+		description: "One row per country, and a different shape from every area before it: the printed lines are COLUMNS, lettered A to I and J to R, with one occurrence per country. Pre-2001 expenses only — see the paragraph the page prints under its heading."
+	},
+	{
+		id: "cfre",
+		title: "AREA H - Cumulative Foreign Resource Expenses",
+		page: 6,
+		printedBefore: "Report all monetary amounts in dollars; DO NOT include cents. Show negative amounts in brackets ( ).",
+		description: "The 2001-and-after counterpart of Area G, lettered AA to JJ and KK to SS. Its regular claim (column GG) carries the most involved cap on the schedule, half of which rests on a \"global foreign resource limit\" the specification never defines."
+	}
+];
+/**
+* Lines the engine derives rather than collecting: every area's closing
+* balance.
+*
+* The page prints a box for each, and each is pure arithmetic on the rows
+* above it — so rendering one editable invites a preparer to overwrite a
+* figure the return then does not foot against.
+*/
+const CLOSING_BALANCES = /* @__PURE__ */ new Set([
+	"009",
+	"021",
+	"033",
+	"063",
+	"083",
+	"117",
+	"143",
+	"171",
+	"191",
+	"211",
+	"223"
+]);
+/** Per-line additions the grid itself has no room for. */
+const LINE_NOTES = {
+	"007": "Regular-side claim, under federal Regulation 1201. The successor side claims under Regulation 1202(2) at line 019 instead, and the page shades each column out on the other’s row — the two are not interchangeable.",
+	"009": "Computed. The page’s own footnote requires \"0\" here and at line 007 when the amount available is negative, rather than a negative closing balance.",
+	"019": "Successor-side claim, under federal Regulation 1202(2). See line 007.",
+	"021": "Computed. \"0\" when the amount available is negative, per the page’s footnote.",
+	"031": "A genuinely discretionary Alberta claim: no federal line defaults it, unlike every other claim on this schedule.",
+	"033": "Computed. \"0\" when the amount available is negative, per the page’s footnote.",
+	"043": "Excludes look-back expenses, which the next row collects separately at 044 — the split exists because 060 renounces against the look-back half only.",
+	"044": "The look-back half of the current year’s expenses, added here and renounced at 060. Regular side only; the page shades the successor column.",
+	"058": "Printed ABOVE line 060 and BELOW line 059, so this schedule’s printed order and its line order disagree. Renounces current AND previous year expenses under a flow-through share agreement; 060 renounces the look-back expenses added at 044.",
+	"061": "Claimable at 100%, with no percentage rate. When the amount available is negative the page does not permit a claim at all: the negative goes into income in the \"Other\" area at Schedule 12 line 040 and both this line and 063 are \"0\".",
+	"063": "Computed. \"0\" when the regular amount available is negative — see line 061.",
+	"081": "Same 100% claim and the same income-inclusion rule as line 061, on the successor pool.",
+	"083": "Computed. \"0\" when the successor amount available is negative — see line 081.",
+	"105": "Deducts a CREDIT balance in Area E’s regular pool — a cross-area link, and one the page traverses in both directions. Area E’s own footnote sends a negative regular amount available here; this page’s footnote sends a negative Area E figure here too when a federal 66.7(4)(a)(iii) designation was made. The engine derives it from Area E’s negative subtotal and reports the designation ambiguity rather than guessing.",
+	"107": "Also the destination the page routes a negative Area D SUCCESSOR amount available to, when no 66.7(4)(a)(iii) designation was made. See the Amount Available footnote.",
+	"110": "Printed BELOW line 111, so this area’s printed order and its line order disagree — the same inversion Area C has at 059/058. Renounces current AND previous year development expenses under a flow-through share agreement; 112 renounces the look-back expenses added at 094.",
+	"115": "Capped at 30% of the regular amount available plus the lesser of 30% of the successor amount available and the federal 66.7(4)(b) figure. Prorated by days/365 for a fiscal period under 51 weeks — the page’s own threshold, which is not the same as \"a short year\".",
+	"117": "Computed. \"0\" when the regular amount available is negative — see the footnote.",
+	"133": "Area D successor’s credit-balance line, and the destination Area E’s footnote names when a 66.7(4)(a)(iii) designation HAS been made. The specification gives it no federal default line and words its cap ambiguously; the engine follows line 105’s clearer rule and flags it.",
+	"141": "Same 30% cap and short-period proration as line 115, on the successor pool.",
+	"143": "Computed. \"0\" in both branches of the designation footnote — see the page.",
+	"167": "Also the destination the page routes a negative Area E SUCCESSOR amount available to, when no 66.7(4)(a)(iii) designation was made — and where a negative Area D successor figure lands when one was. Both directions are in the Amount Available footnote.",
+	"169": "Capped at 10% of the regular amount available plus the lesser of 10% of the successor amount available and the federal 66.7(5)(b) figure, prorated for a fiscal period under 51 weeks.",
+	"171": "Computed. \"0\" in both branches of the designation footnote.",
+	"189": "Same 10% cap and short-period proration as line 169, on the successor pool.",
+	"191": "Computed. \"0\" in both branches of the designation footnote.",
+	"209": "The only claim on this schedule the page does NOT total under its own area. Page 6 closes the form with \"Enter the total of lines 209, 221, I, R, JJ, and SS at line 030 of Schedule 12\" — one instruction spanning this area and the two per-country areas, where I, R, JJ and SS are unnumbered grand totals rather than lines. See AT1_SCHEDULE_15_CLOSING_INSTRUCTION.",
+	"211": "Computed. \"0\" when the amount available is negative — the negative becomes income.",
+	"221": "Totalled with line 209 on page 6, not here. See that line’s note.",
+	"223": "Computed. \"0\" when the amount available is negative.",
+	"231": "Printed in a box of its own beneath this area’s footnotes, with the column headings repeated. Not a continuity row: it neither adds to nor deducts from the pool, it CAPS the claim at line 209 — the maximum is the lesser of the pool and the greater of this figure and a 10% floor.",
+	"233": "The successor half of the same income figure, capping line 221 — where the maximum is the lesser of the pool and this income attributable to successored properties, with no percentage floor at all.",
+	"241": "Must equal the federal country code (fed 012601).",
+	"253": "Allocated to a particular country per federal subsection 66(4.2) — the page says the maximum is computed on the TOTALS of columns E and H across every country, then allocated, so no single row’s figure can be checked on its own.",
+	"257": "Not simply the foreign resource income: the page defines this column as the EXCESS of that income over the amount claimed under federal subsection 66.7(2). See footnote ****.",
+	"261": "Must equal the federal country code (fed 012651).",
+	"273": "Allocated to a particular country per federal subsection 66.7(2.2). Capped by the total of column Q attributable to successored properties — with no percentage floor, unlike the regular claim at 253.",
+	"281": "Must equal the federal country code (fed 012701).",
+	"293": "The most involved cap on the schedule: A + B, where A is the greater of a 10% floor and the LEAST of three amounts (30% of the pool, this country’s income, the total of every country’s income), and B draws on a \"global foreign resource limit\" the specification references and never defines. The engine treats B as nil — the under-claim direction — and reports it.",
+	"297": "The page defines this column as the excess of foreign resource income over the total of any amount designated under federal subparagraph 59(1)(b)(ii) and claimed under federal subsections 66(4), 66.7(2) and 66.7(2.3) — so it nets against the claims in Areas F and G as well as this one. See footnote ****.",
+	"301": "Must equal the federal country code (fed 012751).",
+	"313": "Capped at 30% of the pool or the column RR income attributable to successored properties, whichever is less, with the 30% prorated for a fiscal period under 51 weeks."
+};
+/**
+* Where an area's claim carries to, for the lines the printed instruction
+* names.
+*
+* AT1 Schedule 12's own definition records the mirror of each — its line 022
+* carries `albertaSource: 'Schedule 15 lines 007 + 019 +031'`, transcribed
+* from ITS page, spurious missing space and all. Two pages, two
+* transcriptions, and a test asserts they name the same lines.
+*/
+const CARRIES_TO = (() => {
+	const out = {};
+	for (const area of AT1_SCHEDULE_15_AREAS) {
+		if (!area.carryForwardTo || !area.carryForward) continue;
+		for (const field of area.carryForwardTo.claims) out[field] = {
+			line: area.carryForwardTo.line,
+			note: area.carryForward
+		};
+	}
+	for (const field of AT1_SCHEDULE_15_CLOSING_INSTRUCTION.lines) out[field] = {
+		line: AT1_SCHEDULE_15_CLOSING_INSTRUCTION.to,
+		note: AT1_SCHEDULE_15_CLOSING_INSTRUCTION.text
+	};
+	return out;
+})();
+/**
+* The page's footnotes, MARKED ones first in page order.
+*
+* The glyph runs restart per box, which is why {@link FormFootnotePlacement}
+* carries it as data: index 0 is Area A's "*", index 2 is Area B's "*", and
+* index 3 is Area C's "*" — three different rules, one glyph, three boxes.
+*/
+const FOOTNOTES = [
+	"Earned depletion base transferred on amalgamation or wind-up to which federal subsections 87(1.2) and 88(1.5) are applicable should be entered in the regular expenses column if the expenses were regular expenses in the hands of the amalgamating company or the subsidiary being wound up.",
+	"If the amount is negative, enter \"0\" at lines 007 and 009 and/or lines 019 and 021.",
+	"If the amount is negative, enter \"0\" at lines 031 and 033.",
+	"Canadian exploration expenses transferred on amalgamation or wind-up to which federal subsections 87(1.2) and 88(1.5) are applicable should be entered in the regular expenses column if the expenses were regular expenses in the hands of the amalgamating company or the subsidiary being wound up.",
+	"If the amount in the regular expenses column is negative, include it in income in the \"Other\" area on line 040 on Schedule 12 and enter \"0\" at lines 061 and 063 above. If the amount in the successor expenses column is negative, include it in income in the \"Other\" area at line 040 on Schedule 12 and enter \"0\" at lines 081 and 083 above.",
+	"The maximum deduction is the amount available in the regular expenses column plus the lesser of the amount available in the successor expenses column and the amount determined pursuant to federal paragraph 66.7(3)(b), which in most cases will be the income attributable to the disposition of successored properties and the production income from successored properties.",
+	"Canadian development expenses transferred on amalgamation or wind-up to which federal subsections 87(1.2) and 88(1.5) are applicable should be entered in the regular expenses column if the expenses were regular expenses in the hands of the amalgamating company or the subsidiary being wound up.",
+	"(i) When the amount available in the successor expenses column is negative and there is no designation pursuant to federal subparagraph 66.7(4)(a)(iii), enter the amount at line 107. However, if a designation pursuant to federal subparagraph 66.7(4)(a)(iii) has been made, enter the negative amount available from the successor expenses column at line 167 in Area E \"Cumulative Canadian Oil and Gas Property Expenses\". If this results in a negative amount in the regular expenses column of Area E, enter the amount at line 105 above. In both instances, enter \"0\" at lines 141 and 143 above. (ii) If the amount in the regular expenses column is negative, include it in income in the \"Other\" area at line 040 on Schedule 12 and enter \"0\" at lines 115 and 117 above.",
+	"The maximum deduction is 30% of the amount available in the regular expenses column plus the lesser of 30% of the amount available in the successor expenses column and the amount determined pursuant to federal paragraph 66.7(4)(b). In most cases, this will be the income attributed to the production income from successored properties. For a fiscal period of less than 51 weeks, the amount that can be claimed as a deduction is prorated based on the proportion that the number of days in the taxation year is of 365.",
+	"Canadian oil and gas property expenses transferred on amalgamation or wind-up to which federal subsections 87(1.2) and 88(1.5) are applicable should be entered in the regular expenses column if the expenses were regular expenses in the hands of the amalgamating company or the subsidiary being wound up.",
+	"(i) When the amount available in the successor expenses column is negative and there is no designation pursuant to subparagraph 66.7(4)(a)(iii), enter the amount at line 167 and enter \"0\" at lines 189 and 191. If this results in the amount available in the regular expenses column becoming negative, enter the negative amount at line 133 in Area D \"Cumulative Canadian Development Expenses\" and enter \"0\" at lines 169 and 171 above. If the amount available in the successor expenses column of Area D becomes negative, enter the amount at line 107 in Area D. When a designation pursuant to subparagraph 66.7(4)(a)(iii) has been made, enter the negative amount available from the successor expenses column at line 133 in Area D \"Cumulative Canadian Development Expenses\" and enter \"0\" at lines 189 and 191 above. If the amount available in the successor expenses column in Area D becomes negative, enter the negative amount at line 167 above. If this results in a negative amount in the regular expenses column of Area E above, enter the amount at line 105 in Area D. (ii) When the amount available in the regular expenses column is negative due to other than (i) above, enter the amount at line 105, Area D \"Cumulative Canadian Development Expenses\" and enter \"0\" at lines 169 and 171.",
+	"The maximum deduction is 10% of the amount available in the regular expenses column plus the lesser of 10% of the amount available in the successor expenses column and the amount determined pursuant to federal paragraph 66.7(5)(b). In most cases, this will be the income attributable to the production income from successored properties. For a fiscal period of less than 51 weeks, the amount that can be claimed as a deduction is prorated based on the proportion that the number of days in the taxation year is of 365.",
+	"Foreign exploration and development expenses transferred on amalgamation or wind-up to which federal subsections 87(1.2) and 88(1.5) apply should be entered in the regular expenses column if the expenses were regular expenses in the hands of the amalgamating company or the subsidiary being wound up.",
+	"If the amount is negative, include it in income in the \"Other\" area at line 040 on Schedule 12 and enter \"0\" at lines 209 and 211 and/or lines 221 and 223.",
+	"The maximum deduction for regular expenses is the lesser of: (a) the amount available in the regular expenses column; and (b) the greater of foreign-source resource income and 10% of the amount available in the regular expenses column. For successor expenses, the maximum allowable is the lesser of the amount available and foreign-source resource income attributable to successored properties. Foreign-source resource income includes income from oil and gas wells or mines outside Canada and proceeds less applicable expenses and reserves on disposition of foreign resource property. For a fiscal period of less than 51 weeks, 10% is prorated based on the proportion that the number of days in the taxation year is of 365.",
+	"Foreign exploration and development expenses transferred on amalgamation or wind-up to which federal subsections 87(1.2) and 88(1.5) apply should be entered in column C if the expenses were regular expenses in the hands of the amalgamating company or the subsidiary being wound up.",
+	"If an amount in column E is negative, include it as income in the \"Other\" area at line 040 on Schedule 12, and enter \"0\" at the respective lines 253 and 255 above. If an amount in column N is negative, include it as income in the \"Other\" area at line 040 on Schedule 12, and enter \"0\" at the respective lines 273 and 275 above.",
+	"(i) The maximum deduction for regular expenses is the lesser of: a) the total of all amounts available in column E; and b) the greater of the total of all amounts in column H and 10% of the total of all amounts available in column E (for a fiscal period of less than 51 weeks, 10% is prorated based on the number of days in the taxation year divided by 365). The deduction claimed must be allocated to a particular country according to federal subsection 66(4.2) (ii) The maximum deduction for successor expenses is the lesser of: a) the total of all amounts available in column N; and b) the total of all amounts in column Q attributable to successored properties [foreign resource income is calculated in accordance with federal paragraph 66.7(2)(b)]. The deduction claimed must be allocated to a particular country according to federal subsection 66.7(2.2).",
+	"The amount in column H is the excess of foreign resource income over the amount claimed under federal subsection 66.7(2).",
+	"Foreign resource expenses transferred on amalgamation or wind-up to which federal subsections 87(1.2) and 88(1.5) apply should be entered in column CC if the expenses were regular expenses in the hands of the amalgamating company or the subsidiary being wound up.",
+	"If an amount in column FF is negative, include it as income in the \"Other\" area at line 040 on Schedule 12, and enter \"0\" at the respective lines 293 and 295 above. If an amount in column OO is negative, include it as income in the \"Other\" area at line 040 on Schedule 12, and enter \"0\" at the respective lines 313 and 315 above.",
+	"(i) The maximum deduction for regular expenses is the total of A and B where: A = the greater of: (i) 10% of the amount available in column FF; and (ii) the least of the following amounts: (a) 30% of the amount available in column FF; (b) the foreign resource income for the particular country in column II; or (c) the total of all amounts in column II. B = the lesser of: (i) the excess of the amount in column FF minus the amount A above; and (ii) the global foreign resource limit for the year designated for that country. For a fiscal period of less than 51 weeks, 10% and 30% are prorated based on the number of days in the taxation year divided by 365. (ii) The maximum deduction for successor expenses is the lesser of: a) 30% of the amount available in column OO (for a fiscal period of less than 51 weeks, 30% is prorated based on the number of days in the taxation year divided by 365); and b) the foreign resource income in column RR attributable to successored properties [foreign resource income is calculated in accordance with federal paragraph 66.7(2.3)(b)].",
+	"Column II is the excess of foreign resource income over the total of any amount designated under federal subparagraph 59(1)(b)(ii) and claimed under federal subsections 66(4), 66.7(2), and 66.7(2.3)."
+];
+const FOOTNOTE_PLACEMENT$1 = [
+	{
+		footnote: 0,
+		section: "area-a",
+		mark: "*"
+	},
+	{
+		footnote: 1,
+		section: "area-a",
+		mark: "**"
+	},
+	{
+		footnote: 2,
+		section: "area-b",
+		mark: "*"
+	},
+	{
+		footnote: 3,
+		section: "area-c",
+		mark: "*"
+	},
+	{
+		footnote: 4,
+		section: "area-c",
+		mark: "**"
+	},
+	{
+		footnote: 5,
+		section: "area-c",
+		mark: "***"
+	},
+	{
+		footnote: 6,
+		section: "area-d",
+		mark: "*"
+	},
+	{
+		footnote: 7,
+		section: "area-d",
+		mark: "**"
+	},
+	{
+		footnote: 8,
+		section: "area-d",
+		mark: "***"
+	},
+	{
+		footnote: 9,
+		section: "area-e",
+		mark: "*"
+	},
+	{
+		footnote: 10,
+		section: "area-e",
+		mark: "**"
+	},
+	{
+		footnote: 11,
+		section: "area-e",
+		mark: "***"
+	},
+	{
+		footnote: 12,
+		section: "area-f",
+		mark: "*"
+	},
+	{
+		footnote: 13,
+		section: "area-f",
+		mark: "**"
+	},
+	{
+		footnote: 14,
+		section: "area-f",
+		mark: "***"
+	},
+	{
+		footnote: 15,
+		section: "sfede",
+		mark: "*"
+	},
+	{
+		footnote: 16,
+		section: "sfede",
+		mark: "**"
+	},
+	{
+		footnote: 17,
+		section: "sfede",
+		mark: "***"
+	},
+	{
+		footnote: 18,
+		section: "sfede",
+		mark: "****"
+	},
+	{
+		footnote: 19,
+		section: "cfre",
+		mark: "*"
+	},
+	{
+		footnote: 20,
+		section: "cfre",
+		mark: "**"
+	},
+	{
+		footnote: 21,
+		section: "cfre",
+		mark: "***"
+	},
+	{
+		footnote: 22,
+		section: "cfre",
+		mark: "****"
+	}
+];
+/**
+* Every numbered cell in the grids above, as a field.
+*
+* DERIVED, not written beside them. Both cells of one row carry the same
+* caption because the page prints one label between them — a test asserts
+* that, so the duplication is a checked property of the page rather than an
+* accident waiting to be "tidied".
+*/
+/**
+* Which printed page each section is on, read off {@link SECTIONS} rather than
+* restated.
+*
+* Every field gets the page its box is printed on. Worth having on a six-page
+* form: "line 167" and "line 105" are a page apart and route into each other,
+* and a reader reconciling against paper needs to know which sheet to turn to.
+*/
+const PAGE_OF_SECTION = new Map(SECTIONS$28.map((s) => [s.id, s.page]));
+function fieldsFromAreas() {
+	const out = [];
+	for (const area of AT1_SCHEDULE_15_AREAS) {
+		const page = PAGE_OF_SECTION.get(area.section);
+		for (const row of area.rows) for (const field of [row.regular, row.successor]) {
+			if (!field) continue;
+			const to = CARRIES_TO[field];
+			const note = LINE_NOTES[field];
+			out.push({
+				line: id$6(field),
+				caption: row.label,
+				kind: "money",
+				role: CLOSING_BALANCES.has(field) ? "computed" : "input",
+				section: area.section,
+				...page ? { page } : {},
+				...row.footnoteMarks ? { footnoteMarks: row.footnoteMarks } : {},
+				...to ? { to: {
+					form: "AT1SCH12",
+					line: to.line,
+					note: to.note
+				} } : {},
+				...note ? { note } : {}
+			});
+		}
+	}
+	return out;
+}
+/**
+* Every numbered COLUMN of the per-country tables, as a field.
+*
+* Derived for the same reason the continuity cells are: the letters, the
+* shading and the arithmetic live in one place, and a column that exists in
+* the table but not the field list is unrepresentable rather than merely
+* unlikely.
+*
+* Each field's note names its printed letter, because that letter is what the
+* footnotes speak in. A reader who meets line 253 alone has no way to know it
+* is "column F" and therefore the subject of "the maximum deduction for
+* regular expenses is the lesser of … the total of all amounts available in
+* column E".
+*/
+function fieldsFromPerCountry() {
+	const out = [];
+	for (const area of AT1_SCHEDULE_15_PER_COUNTRY) for (const table of area.tables) for (const column of table.columns) {
+		if (!column.line) continue;
+		const where = column.letter ? `Column ${column.letter} of ${area.title.slice(0, 6)}, ${table.title}.` : `The country stub of ${area.title.slice(0, 6)}, ${table.title}.`;
+		const extra = LINE_NOTES[column.line];
+		out.push({
+			line: id$6(column.line),
+			caption: column.heading,
+			kind: column.kind,
+			role: column.role,
+			section: area.section,
+			...PAGE_OF_SECTION.get(area.section) ? { page: PAGE_OF_SECTION.get(area.section) } : {},
+			...column.footnoteMarks ? { footnoteMarks: column.footnoteMarks } : {},
+			note: extra ? `${where} ${extra}` : where
+		});
+	}
+	return out;
+}
+const AT1_SCHEDULE_15 = {
+	id: "AT1SCH15",
+	program: "AT1",
+	schedule: "015",
+	title: "Alberta Resource Related Deductions",
+	scheme: "tra-line-item-id",
+	taxYears: { from: 2024 },
+	sections: SECTIONS$28,
+	fields: [...fieldsFromAreas(), ...fieldsFromPerCountry()],
+	provenance: {
+		document: "research/sources/tra-forms/pdf/AT1SCH15-resource-related-deductions-TRA11736.pdf",
+		retrieved: "2026-09-14",
+		revision: "TRA11736 (AT237) Rev. 2026-03, all six pages. Areas A to H: every numbered line, the shaded cells, the six unnumbered \"Amount Available\" rows, the four unnumbered per-country \"Amount available\" columns, the four grand totals the page names only by letter (I, R, JJ, SS), all 23 marked footnotes — including both cross-area designation rules and both per-country maximum-deduction rules in full — the four carry-forward instructions and the closing instruction at the foot of page 6. Held FIVE lines in total until 2026-09-14, while the filing builder emitted ~22 and the return editor cited a dozen more that nothing could confirm; transcribed in three passes, pages 1-2, 3-4 and 5-6."
+	},
+	footnotes: FOOTNOTES,
+	footnotePlacement: FOOTNOTE_PLACEMENT$1
+};
+/**
+* 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.
+*/
+const AT1_SCHEDULE_15_CARRY_FORWARD = Object.freeze(Object.fromEntries(AT1_SCHEDULE_15_AREAS.filter((a) => a.carryForwardTo).map((a) => [a.carryForwardTo.line, Object.freeze([...a.carryForwardTo.claims])])));
 //#endregion
 //#region src/t2/at1/forms/schedule16.ts
 /** `SSSFFFOOO` — schedule, field, occurrence. */
@@ -14069,4 +15206,4 @@ function findBrokenLinks() {
 	return problems;
 }
 //#endregion
-export { SCHEDULE_3_ELIGIBLE_PAID_LINE as $, AT1_SECTION_34_2_GROSS_UP as $t, T2_SCHEDULE_21 as A, AT1_BALANCE_CREDIT_LINES as An, AT1_SCHEDULE_29 as At, T2_SCHEDULE_7 as B, AT1_PRINTED_DEDUCTION_LINES as Bn, AT1_SCHEDULE_20 as Bt, T2_SCHEDULE_31 as C, AT1_SCHEDULE_1_AREA_B_PREAMBLE as Cn, CO17_TAXABLE_INCOME_BOX as Ct, T2_SCHEDULE_23 as D, AT1_SCHEDULE_1_COLUMNS as Dn, AT1_IEG_JACKET_LINE as Dt, SCHEDULE_23_GROUP_BUSINESS_LIMIT as E, AT1_SCHEDULE_1_BLOCK_HEADINGS as En, AT1_IEG_ENHANCED_RATE as Et, SCHEDULE_8_RECAPTURE_LINE as F, AT1_JACKET_CODE_OPTIONS as Fn, AT1_SCHEDULE_21_POOLS as Ft, SCHEDULE_5_SALARIES_OFFSET as G, AT1_SCHEDULE_18_ABIL_COLUMNS as Gt, T2_SCHEDULE_6 as H, AT4970 as Hn, COMPUTED_CONTINUITY_ROWS as Ht, SCHEDULE_8_TERMINAL_LOSS_LINE as I, AT1_JACKET_DAY_BANDS as In, CONTINUITY_CAPTIONS as It, SCHEDULE_4_LPP_CARRYFORWARD_YEARS as J, AT1_SCHEDULE_18_CATEGORIES as Jt, T2_SCHEDULE_5 as K, AT1_SCHEDULE_18_ABIL_TOTALS_LABEL as Kt, T2_SCHEDULE_8 as L, AT1_JACKET_DEPARTMENT_USE as Ln, CONTINUITY_ORDER as Lt, T2_SCHEDULE_13 as M, AT1_BALANCE_LINE as Mn, AT1_SCHEDULE_29_ALLOCATION_TOTALS_LABEL as Mt, SCHEDULE_8_CCA_LINE as N, AT1_JACKET as Nn, AT1_SCHEDULE_29_BLOCK_HEADINGS as Nt, SCHEDULE_21_BUSINESS_CREDIT_LINE as O, AT1_SCHEDULE_1_RATE_PERIODS as On, AT1_IEG_MAX_EXPENDITURE as Ot, SCHEDULE_8_COLUMNS as P, AT1_JACKET_BLOCK_HEADINGS as Pn, AT1_SCHEDULE_21 as Pt, buildFields as Q, AT1_SCHEDULE_18_PRINTED_AFTER as Qt, SCHEDULE_7_ADJUSTED_AII_LINE as R, AT1_JACKET_LINES_NOT_PRINTED as Rn, scheduleTwentyOneLineId as Rt, SCHEDULE_31_GENERAL_SRED_RATE as S, AT1_SCHEDULE_1_AREA_B_LARGE_CORPORATIONS as Sn, CO17_RETURN as St, T2_SCHEDULE_24 as T, AT1_SCHEDULE_1_AREA_B_TITLE as Tn, AT1_IEG_BASE_RATE as Tt, SCHEDULE_5_JURISDICTIONS as U, AT4970_JURISDICTIONS as Un, CONTINUITY_ROWS as Ut, SCHEDULE_6_GRIDS as V, AT1_TAX_PAYABLE_LINE as Vn, AT1_SCHEDULE_20_POOLS as Vt, SCHEDULE_5_REVENUE_OFFSET as W, AT1_SCHEDULE_18 as Wt, T2_SCHEDULE_4 as X, AT1_SCHEDULE_18_GAIN_FORMULA as Xt, SCHEDULE_4_NON_CAPITAL_CARRYFORWARD_YEARS as Y, AT1_SCHEDULE_18_COLUMNS as Yt, UnclassifiedLineError as Z, AT1_SCHEDULE_18_GRIDS as Zt, SCHEDULE_43_DIVIDEND_ALLOWANCE as _, AT1_SCHEDULE_2_FACTOR_DESTINATION as _n, T2_NET_INCOME_FOR_TAX_LINE as _t, getField as a, AT1_SCHEDULE_13 as an, SCHEDULE_1_LINES as at, T2_SCHEDULE_33 as b, AT1_SCHEDULE_1_AGREEMENT_COLUMNS as bn, T2_TOTAL_TAX_PAYABLE_LINE as bt, SCHEDULE_141_RESERVATION_LINE as c, AT1_SCHEDULE_12_PAIRS as cn, SCHEDULE_1_TOTAL_DEDUCTIONS_LINE as ct, T2_SCHEDULE_55 as d, AT1_SCHEDULE_4_COLUMNS as dn, indexByLine as dt, AT1_SCHEDULE_17 as en, SCHEDULE_3_TAXABLE_PAID_LINE as et, SCHEDULE_53_CLOSING_GRIP_LINE as f, AT1_SCHEDULE_3 as fn, inputFields as ft, T2_SCHEDULE_50 as g, AT1_SCHEDULE_2 as gn, T2_JACKET as gt, SCHEDULE_50_DISCLOSURE_THRESHOLD as h, albertaVintageRowLabel as hn, T2_BASE_PART_I_RATE as ht, formsForProgram as i, AT1_SCHEDULE_15 as in, T2_SCHEDULE_2 as it, SCHEDULE_13_RESERVE_ROWS as j, AT1_BALANCE_CREDIT_LINES_PER_SPEC as jn, AT1_SCHEDULE_29_ALLOCATION_COLUMNS as jt, SCHEDULE_21_NON_BUSINESS_CREDIT_LINE as k, AT1_SCHEDULE_1_TOTAL_DAYS_LABEL as kn, AT1_IEG_PRIOR_YEARS as kt, T2_SCHEDULE_141 as l, AT1_SCHEDULE_10 as ln, T2_SCHEDULE_1 as lt, T2_SCHEDULE_53 as m, AT1_SCHEDULE_3_VINTAGE_TOTALS_LABEL as mn, validateFormDefinition as mt, describeLine as n, AT1_SCHEDULE_16 as nn, SCHEDULE_2_CARRYFORWARD_YEARS as nt, getForm as o, AT1_SCHEDULE_13_COLUMNS as on, SCHEDULE_1_LINE_BY_NUMBER as ot, SCHEDULE_53_GENERAL_RATE_FACTOR as p, AT1_SCHEDULE_3_VINTAGE_TABLES as pn, isEnterableLine as pt, SCHEDULE_4_CARRYBACK_YEARS as q, AT1_SCHEDULE_18_BLOCK_HEADINGS as qt, findBrokenLinks as r, AT1_SCHEDULE_16_CARRYFORWARD_LINE as rn, SCHEDULE_2_CHARITABLE_CURRENT_LINE as rt, SCHEDULE_141_PREPARER_IDENTIFIED_LINE as s, AT1_SCHEDULE_12 as sn, SCHEDULE_1_TOTAL_ADDITIONS_LINE as st, FORMS as t, AT1_SCHEDULE_17_RESERVES as tn, T2_SCHEDULE_3 as tt, T2_SCHEDULE_130 as u, AT1_SCHEDULE_4 as un, fieldsInSection as ut, T2_SCHEDULE_43 as v, AT1_SCHEDULE_2_FORMULAS as vn, T2_SMALL_BUSINESS_DEDUCTION_RATE as vt, SCHEDULE_24_OPERATION_TYPE_LINE as w, AT1_SCHEDULE_1_AREA_B_STEPS as wn, CO17_TAX_PAYABLE_BOX as wt, SCHEDULE_31_ENHANCED_SRED_RATE as x, AT1_SCHEDULE_1_AGREEMENT_TOTALS_LABEL as xn, CO17_QUEBEC_PROPORTION_BOX as xt, SCHEDULE_33_TAXABLE_CAPITAL_IN_CANADA_LINE as y, AT1_SCHEDULE_1 as yn, T2_TAXABLE_INCOME_LINE as yt, SCHEDULE_7_PASSIVE_INCOME_THRESHOLD as z, AT1_JACKET_RATE_ROWS as zn, AT1_DONATION_CARRYFORWARD_YEARS as zt };
+export { SCHEDULE_3_ELIGIBLE_PAID_LINE as $, AT1_SECTION_34_2_GROSS_UP as $t, T2_SCHEDULE_21 as A, AT1_SCHEDULE_1_BLOCK_HEADINGS as An, AT1_SCHEDULE_29 as At, T2_SCHEDULE_7 as B, AT1_JACKET_DAY_BANDS as Bn, AT1_SCHEDULE_20 as Bt, T2_SCHEDULE_31 as C, AT1_SCHEDULE_1 as Cn, CO17_TAXABLE_INCOME_BOX as Ct, T2_SCHEDULE_23 as D, AT1_SCHEDULE_1_AREA_B_PREAMBLE as Dn, AT1_IEG_JACKET_LINE as Dt, SCHEDULE_23_GROUP_BUSINESS_LIMIT as E, AT1_SCHEDULE_1_AREA_B_LARGE_CORPORATIONS as En, AT1_IEG_ENHANCED_RATE as Et, SCHEDULE_8_RECAPTURE_LINE as F, AT1_BALANCE_CREDIT_LINES_PER_SPEC as Fn, AT1_SCHEDULE_21_POOLS as Ft, SCHEDULE_5_SALARIES_OFFSET as G, AT1_TAX_PAYABLE_LINE as Gn, AT1_SCHEDULE_18_ABIL_COLUMNS as Gt, T2_SCHEDULE_6 as H, AT1_JACKET_LINES_NOT_PRINTED as Hn, COMPUTED_CONTINUITY_ROWS as Ht, SCHEDULE_8_TERMINAL_LOSS_LINE as I, AT1_BALANCE_LINE as In, CONTINUITY_CAPTIONS as It, SCHEDULE_4_LPP_CARRYFORWARD_YEARS as J, AT1_SCHEDULE_18_CATEGORIES as Jt, T2_SCHEDULE_5 as K, AT4970 as Kn, AT1_SCHEDULE_18_ABIL_TOTALS_LABEL as Kt, T2_SCHEDULE_8 as L, AT1_JACKET as Ln, CONTINUITY_ORDER as Lt, T2_SCHEDULE_13 as M, AT1_SCHEDULE_1_RATE_PERIODS as Mn, AT1_SCHEDULE_29_ALLOCATION_TOTALS_LABEL as Mt, SCHEDULE_8_CCA_LINE as N, AT1_SCHEDULE_1_TOTAL_DAYS_LABEL as Nn, AT1_SCHEDULE_29_BLOCK_HEADINGS as Nt, SCHEDULE_21_BUSINESS_CREDIT_LINE as O, AT1_SCHEDULE_1_AREA_B_STEPS as On, AT1_IEG_MAX_EXPENDITURE as Ot, SCHEDULE_8_COLUMNS as P, AT1_BALANCE_CREDIT_LINES as Pn, AT1_SCHEDULE_21 as Pt, buildFields as Q, AT1_SCHEDULE_18_PRINTED_AFTER as Qt, SCHEDULE_7_ADJUSTED_AII_LINE as R, AT1_JACKET_BLOCK_HEADINGS as Rn, scheduleTwentyOneLineId as Rt, SCHEDULE_31_GENERAL_SRED_RATE as S, AT1_SCHEDULE_2_FORMULAS as Sn, CO17_RETURN as St, T2_SCHEDULE_24 as T, AT1_SCHEDULE_1_AGREEMENT_TOTALS_LABEL as Tn, AT1_IEG_BASE_RATE as Tt, SCHEDULE_5_JURISDICTIONS as U, AT1_JACKET_RATE_ROWS as Un, CONTINUITY_ROWS as Ut, SCHEDULE_6_GRIDS as V, AT1_JACKET_DEPARTMENT_USE as Vn, AT1_SCHEDULE_20_POOLS as Vt, SCHEDULE_5_REVENUE_OFFSET as W, AT1_PRINTED_DEDUCTION_LINES as Wn, AT1_SCHEDULE_18 as Wt, T2_SCHEDULE_4 as X, AT1_SCHEDULE_18_GAIN_FORMULA as Xt, SCHEDULE_4_NON_CAPITAL_CARRYFORWARD_YEARS as Y, AT1_SCHEDULE_18_COLUMNS as Yt, UnclassifiedLineError as Z, AT1_SCHEDULE_18_GRIDS as Zt, SCHEDULE_43_DIVIDEND_ALLOWANCE as _, AT1_SCHEDULE_3_VINTAGE_TABLES as _n, T2_NET_INCOME_FOR_TAX_LINE as _t, getField as a, AT1_SCHEDULE_15_AREAS as an, SCHEDULE_1_LINES as at, T2_SCHEDULE_33 as b, AT1_SCHEDULE_2 as bn, T2_TOTAL_TAX_PAYABLE_LINE as bt, SCHEDULE_141_RESERVATION_LINE as c, AT1_SCHEDULE_15_PER_COUNTRY as cn, SCHEDULE_1_TOTAL_DEDUCTIONS_LINE as ct, T2_SCHEDULE_55 as d, AT1_SCHEDULE_12 as dn, indexByLine as dt, AT1_SCHEDULE_17 as en, SCHEDULE_3_TAXABLE_PAID_LINE as et, SCHEDULE_53_CLOSING_GRIP_LINE as f, AT1_SCHEDULE_12_PAIRS as fn, inputFields as ft, T2_SCHEDULE_50 as g, AT1_SCHEDULE_3 as gn, T2_JACKET as gt, SCHEDULE_50_DISCLOSURE_THRESHOLD as h, AT1_SCHEDULE_4_COLUMNS as hn, T2_BASE_PART_I_RATE as ht, formsForProgram as i, AT1_SCHEDULE_15 as in, T2_SCHEDULE_2 as it, SCHEDULE_13_RESERVE_ROWS as j, AT1_SCHEDULE_1_COLUMNS as jn, AT1_SCHEDULE_29_ALLOCATION_COLUMNS as jt, SCHEDULE_21_NON_BUSINESS_CREDIT_LINE as k, AT1_SCHEDULE_1_AREA_B_TITLE as kn, AT1_IEG_PRIOR_YEARS as kt, T2_SCHEDULE_141 as l, AT1_SCHEDULE_13 as ln, T2_SCHEDULE_1 as lt, T2_SCHEDULE_53 as m, AT1_SCHEDULE_4 as mn, validateFormDefinition as mt, describeLine as n, AT1_SCHEDULE_16 as nn, SCHEDULE_2_CARRYFORWARD_YEARS as nt, getForm as o, AT1_SCHEDULE_15_CARRY_FORWARD as on, SCHEDULE_1_LINE_BY_NUMBER as ot, SCHEDULE_53_GENERAL_RATE_FACTOR as p, AT1_SCHEDULE_10 as pn, isEnterableLine as pt, SCHEDULE_4_CARRYBACK_YEARS as q, AT4970_JURISDICTIONS as qn, AT1_SCHEDULE_18_BLOCK_HEADINGS as qt, findBrokenLinks as r, AT1_SCHEDULE_16_CARRYFORWARD_LINE as rn, SCHEDULE_2_CHARITABLE_CURRENT_LINE as rt, SCHEDULE_141_PREPARER_IDENTIFIED_LINE as s, AT1_SCHEDULE_15_CLOSING_INSTRUCTION as sn, SCHEDULE_1_TOTAL_ADDITIONS_LINE as st, FORMS as t, AT1_SCHEDULE_17_RESERVES as tn, T2_SCHEDULE_3 as tt, T2_SCHEDULE_130 as u, AT1_SCHEDULE_13_COLUMNS as un, fieldsInSection as ut, T2_SCHEDULE_43 as v, AT1_SCHEDULE_3_VINTAGE_TOTALS_LABEL as vn, T2_SMALL_BUSINESS_DEDUCTION_RATE as vt, SCHEDULE_24_OPERATION_TYPE_LINE as w, AT1_SCHEDULE_1_AGREEMENT_COLUMNS as wn, CO17_TAX_PAYABLE_BOX as wt, SCHEDULE_31_ENHANCED_SRED_RATE as x, AT1_SCHEDULE_2_FACTOR_DESTINATION as xn, CO17_QUEBEC_PROPORTION_BOX as xt, SCHEDULE_33_TAXABLE_CAPITAL_IN_CANADA_LINE as y, albertaVintageRowLabel as yn, T2_TAXABLE_INCOME_LINE as yt, SCHEDULE_7_PASSIVE_INCOME_THRESHOLD as z, AT1_JACKET_CODE_OPTIONS as zn, AT1_DONATION_CARRYFORWARD_YEARS as zt };