@classytic/ca-tax 0.0.22 → 0.0.23

package/CHANGELOG.md

@@ -1,5 +1,34 @@
 # Changelog
 
+## [0.0.23] - 2026-09-17
+
+### Fixed — two mandatory AT1 gate lines went to TRA unfiled
+
+Both are "N" (yes/no) fields marked `M` in AT1-Chapter3-2026.4, described by
+the transcribed form model while no builder emitted them — every Schedule 2
+and every Schedule 12 filed missing a mandatory line. Neither needed to be
+asked; the specification derives each default:
+
+- **Schedule 2, line `001`** — is the corporation in a special allocation
+  category (airline, railway, bank, insurer, grain elevator, …)? "If special
+  allocation rules apply (fed `005100` value is other than 402), value = 1.
+  Otherwise, if general allocation (fed `005100` = 402), default value = 2."
+  This engine computes only the general Regulation 402 formula (½ revenue + ½
+  salaries), so it files the honest default — a true statement, not a guess
+  at an unasked question. `specialAllocationCategory?: boolean` lets a host
+  that knows otherwise override it.
+- **Schedule 12, lines `100`/`102`/`104`/`106`** — the active business income
+  reconciliation. `100` is mandatory on every Schedule 12; the spec defaults
+  it to "No" (2) unless a divergence between Alberta and federal ABI is
+  stated. On "Yes", `102`/`104` "must exist" and `106` (their sum) is what
+  AT1 Schedule 1 line `003` reads in place of the federal figure — which is
+  why the Alberta small-business deduction ends up computed on the wrong
+  amount if this block is silently absent on a divergent return.
+  `albertaActiveBusinessIncome?: { differsFromFederal, federalAmount?,
+  discretionaryAdjustment? }`.
+
+`tests/at1-mandatory-gates.test.ts`.
+
 ## [0.0.22] - 2026-09-16
 
 ### Added — AT1 Schedule 15 transcribed in full: 5 lines to 127 boxes across six pages

package/dist/index3.d.mts

@@ -2901,6 +2901,28 @@ interface Schedule12FilingInput {
     alberta: number;
     federal: number;
   };
+  /**
+   * 012100-012106 — the active business income reconciliation.
+   *
+   * 100 is MANDATORY on every Schedule 12 and §3.2.3.13 supplies its default:
+   * "If the corp is calculating Alberta ABI different from federal ABI, set
+   * value = 1 (Yes). Otherwise, default to 2 (No)." So the block is filed as a
+   * plain "No" unless a divergence is stated — omitting the line entirely, as
+   * this builder did, is the one thing the rule does not allow.
+   *
+   * When it IS "Yes", three more lines follow and the spec is strict about
+   * both directions: 102 and 104 "must exist" on a Yes and "must not exist" on
+   * a No. 106 is their sum, and AT1 Schedule 1 line 003 then takes it instead
+   * of the federal figure — "if 012100 = 1, then value = 012102 + 012104 …
+   * otherwise, if form 012 does not exist, default to fed 200400" — which is
+   * why the Alberta small-business deduction has to be computed on this
+   * amount, not on the federal one.
+   */
+  albertaActiveBusinessIncome?: {
+    /** 012100 — Yes (1) when Alberta's ABI differs from federal's. */differsFromFederal: boolean; /** 012102 — the federal figure being reconciled (T2 line 400, or S7 amount Q / S16 line 124). Signed. */
+    federalAmount?: number; /** 012104 — the adjustment for discretionary items. Signed: the form prints "Show negative amount in brackets ()." */
+    discretionaryAdjustment?: number;
+  };
   /**
    * Area B — losses of preceding taxation years, deducted in arriving at Alberta
    * taxable income. Same federal/Alberta pairing as Area A, but NOT the same
@@ -3140,6 +3162,21 @@ interface Schedule2FilingInput {
   totalSalaries?: number;
   albertaRevenue?: number;
   totalRevenue?: number;
+  /**
+   * 002001 — is the corporation in one of the SPECIAL allocation categories
+   * (airline, railway, bank, insurer, grain elevator, …)?
+   *
+   * §3.2.3.3 derives this rather than asking: "If special allocation rules
+   * apply (fed 005100 value is other than 402), value = 1. Otherwise, if
+   * general allocation (fed 005100 = 402), default value = 2."
+   *
+   * This engine computes only the GENERAL Regulation 402 formula (½ revenue +
+   * ½ salaries — see `computeAllocationFactor`), so the default is 2 and that
+   * is the honest answer for every return it can calculate. A host that knows
+   * otherwise sets this; the factor filed beside it would then have to come
+   * from the special formula, which this engine does not implement.
+   */
+  specialAllocationCategory?: boolean;
 }
 declare function schedule2Values$1(input: Schedule2FilingInput): At1ScheduleData;
 /**

package/dist/t2.mjs

@@ -908,6 +908,15 @@ function schedule12Values(input) {
 	const derive = (income, deductions, additions) => income - deductions < 0 && additions > 0 ? additions : income - deductions + additions;
 	put("090", input.taxableIncome?.alberta ?? derive(n("054"), sum(AREA_B_ALBERTA), n("082")));
 	put("091", input.taxableIncome?.federal ?? derive(n("002"), sum(AREA_B_FEDERAL), n("083")));
+	const abi = input.albertaActiveBusinessIncome;
+	put("100", abi?.differsFromFederal ? 1 : 2);
+	if (abi?.differsFromFederal) {
+		const federalAmount = Math.round(abi.federalAmount ?? 0);
+		const adjustment = Math.round(abi.discretionaryAdjustment ?? 0);
+		put("102", federalAmount);
+		put("104", adjustment);
+		put("106", federalAmount + adjustment);
+	}
 	return {
 		scheduleId: "012",
 		values
@@ -1079,6 +1088,7 @@ function schedule2Values$1(input) {
 			value: Math.max(0, value)
 		});
 	};
+	put("001", input.specialAllocationCategory ? 1 : 2);
 	put("002", input.albertaSalaries);
 	put("004", input.totalSalaries);
 	put("006", input.albertaRevenue);

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@classytic/ca-tax",
-  "version": "0.0.22",
+  "version": "0.0.23",
   "description": "Canadian corporate tax engine for @classytic/tax-core — federal T2, Alberta AT1 and Québec CO-17 with form definitions traced to the published forms, plus GST/HST/PST/QST with dated provincial regimes.",
   "type": "module",
   "license": "MIT",