@classytic/ca-tax 0.0.5 → 0.0.12

package/dist/forms.mjs

@@ -1,6 +1,6 @@
 //#region src/t2/at1/forms/at4970.ts
 /** `SSSFFFOOO` — placeholder schedule code; see the module note above. */
-const id$9 = (field, occurrence = 1) => `497${field}${String(occurrence).padStart(3, "0")}`;
+const id$11 = (field, occurrence = 1) => `497${field}${String(occurrence).padStart(3, "0")}`;
 const AT4970 = {
 	id: "AT4970",
 	program: "AT1",
@@ -83,7 +83,7 @@ const AT4970 = {
 		}
 	].map(({ field, ...rest }) => ({
 		...rest,
-		line: id$9(field)
+		line: id$11(field)
 	})).sort((a, b) => a.line.localeCompare(b.line)),
 	provenance: {
 		document: "research/sources/tra-guides/tra-guide-claiming-the-innovation-employment-grant.pdf",
@@ -565,8 +565,8 @@ const AT1_JACKET_CAPTIONS = [
 //#endregion
 //#region src/t2/at1/forms/jacket.ts
 /** `SSSFFFOOO` — schedule, field, occurrence. The jacket is schedule 000. */
-const id$8 = (field, occurrence = 1) => `000${field}${String(occurrence).padStart(3, "0")}`;
-const SECTIONS$29 = [
+const id$10 = (field, occurrence = 1) => `000${field}${String(occurrence).padStart(3, "0")}`;
+const SECTIONS$31 = [
 	{
 		id: "identification",
 		title: "Identification",
@@ -693,12 +693,12 @@ const AT1_JACKET = {
 	title: "Alberta Corporate Income Tax Return — AT1",
 	scheme: "tra-line-item-id",
 	taxYears: { from: 2025 },
-	sections: SECTIONS$29,
+	sections: SECTIONS$31,
 	fields: AT1_JACKET_CAPTIONS.map((c) => {
 		const carried = CARRIED_IN$1[c.line];
 		const note = NOTES$2[c.line];
 		return {
-			line: id$8(c.line),
+			line: id$10(c.line),
 			caption: c.caption,
 			kind: kindOf(c),
 			role: COMPUTED.has(c.line) ? "computed" : carried ? "carried-in" : "input",
@@ -719,25 +719,25 @@ const AT1_JACKET = {
 	}
 };
 /** 000080001 — Alberta tax payable, before credits. */
-const AT1_TAX_PAYABLE_LINE = id$8("080");
+const AT1_TAX_PAYABLE_LINE = id$10("080");
 /** 000090001 — the balance, signed. Negative is an overpayment. */
-const AT1_BALANCE_LINE = id$8("090");
+const AT1_BALANCE_LINE = id$10("090");
 /**
 * The five credits the specification nets against 080 to reach 090. The
 * Innovation Employment Grant (129) is NOT among them.
 */
 const AT1_BALANCE_CREDIT_LINES = Object.freeze([
-	id$8("081"),
-	id$8("082"),
-	id$8("085"),
-	id$8("086"),
-	id$8("087")
+	id$10("081"),
+	id$10("082"),
+	id$10("085"),
+	id$10("086"),
+	id$10("087")
 ]);
 //#endregion
 //#region src/t2/at1/forms/schedule12.ts
 /** `SSSFFFOOO` — schedule, field, occurrence. */
-const id$7 = (field, occurrence = 1) => `012${field}${String(occurrence).padStart(3, "0")}`;
-const SECTIONS$28 = [{
+const id$9 = (field, occurrence = 1) => `012${field}${String(occurrence).padStart(3, "0")}`;
+const SECTIONS$30 = [{
 	id: "area-a",
 	title: "Area A — net income for Alberta corporate income tax purposes",
 	description: "Reconciling items between federal and Alberta net income. Report a pair only where the two figures differ."
@@ -999,21 +999,21 @@ const SINGLES = [
 	}
 ];
 const pairFields = AT1_SCHEDULE_12_PAIRS.flatMap((p) => [{
-	line: id$7(p.federal),
+	line: id$9(p.federal),
 	caption: `${p.label} — federal`,
 	kind: "money",
 	role: "input",
 	section: p.section,
 	requirement: "conditional",
-	note: `Report only if it differs from the Alberta figure at ${id$7(p.alberta)}.${p.note ? ` ${p.note}` : ""}`
+	note: `Report only if it differs from the Alberta figure at ${id$9(p.alberta)}.${p.note ? ` ${p.note}` : ""}`
 }, {
-	line: id$7(p.alberta),
+	line: id$9(p.alberta),
 	caption: `${p.label} — Alberta`,
 	kind: "money",
 	role: "input",
 	section: p.section,
 	requirement: "conditional",
-	note: `Report only if it differs from the federal figure at ${id$7(p.federal)}.${p.note ? ` ${p.note}` : ""}`
+	note: `Report only if it differs from the federal figure at ${id$9(p.federal)}.${p.note ? ` ${p.note}` : ""}`
 }]);
 const AT1_SCHEDULE_12 = {
 	id: "AT1SCH12",
@@ -1022,10 +1022,10 @@ const AT1_SCHEDULE_12 = {
 	title: "Alberta income/loss reconciliation",
 	scheme: "tra-line-item-id",
 	taxYears: { from: 2024 },
-	sections: SECTIONS$28,
+	sections: SECTIONS$30,
 	fields: [...SINGLES.map(({ field, ...rest }) => ({
 		...rest,
-		line: id$7(field)
+		line: id$9(field)
 	})), ...pairFields].sort((a, b) => a.line.localeCompare(b.line)),
 	provenance: {
 		document: "research/field-maps/at1-schedules-12-21.md",
@@ -1036,7 +1036,7 @@ const AT1_SCHEDULE_12 = {
 //#endregion
 //#region src/t2/at1/forms/schedule13.ts
 /** `SSSFFFOOO` — schedule, field, occurrence. */
-const id$6 = (field, occurrence = 1) => `013${field}${String(occurrence).padStart(3, "0")}`;
+const id$8 = (field, occurrence = 1) => `013${field}${String(occurrence).padStart(3, "0")}`;
 const AT1_SCHEDULE_13_COLUMNS = [
 	{
 		column: 1,
@@ -1193,10 +1193,10 @@ const AT1_SCHEDULE_13 = {
 	fields: [
 		...RETURN_LEVEL.map(({ field, ...rest }) => ({
 			...rest,
-			line: id$6(field)
+			line: id$8(field)
 		})),
 		...AT1_SCHEDULE_13_COLUMNS.filter((c) => c.line).map((c) => ({
-			line: id$6(c.line),
+			line: id$8(c.line),
 			caption: c.caption,
 			kind: c.column === 1 ? "code" : c.column === 20 ? "rate" : "money",
 			role: "input",
@@ -1204,7 +1204,7 @@ const AT1_SCHEDULE_13 = {
 			...c.note ? { note: c.note } : {}
 		})),
 		...TOTALS$3.map((t) => ({
-			line: id$6(t.field),
+			line: id$8(t.field),
 			caption: t.caption,
 			kind: "money",
 			role: "total",
@@ -1225,7 +1225,7 @@ const AT1_SCHEDULE_13 = {
 //#endregion
 //#region src/t2/at1/forms/schedule16.ts
 /** `SSSFFFOOO` — schedule, field, occurrence. */
-const id$5 = (field, occurrence = 1) => `016${field}${String(occurrence).padStart(3, "0")}`;
+const id$7 = (field, occurrence = 1) => `016${field}${String(occurrence).padStart(3, "0")}`;
 const AT1_SCHEDULE_16 = {
 	id: "AT1SCH16",
 	program: "AT1",
@@ -1355,7 +1355,7 @@ const AT1_SCHEDULE_16 = {
 		}
 	].map(({ field, ...rest }) => ({
 		...rest,
-		line: id$5(field)
+		line: id$7(field)
 	})),
 	provenance: {
 		document: "research/field-maps/at1-schedules-16-17.md",
@@ -1368,7 +1368,7 @@ const AT1_SCHEDULE_16_CARRYFORWARD_LINE = "016022001";
 //#endregion
 //#region src/t2/at1/forms/schedule17.ts
 /** `SSSFFFOOO` — schedule, field, occurrence. */
-const id$4 = (field, occurrence = 1) => `017${field}${String(occurrence).padStart(3, "0")}`;
+const id$6 = (field, occurrence = 1) => `017${field}${String(occurrence).padStart(3, "0")}`;
 const AT1_SCHEDULE_17_RESERVES = [
 	{
 		label: "Doubtful debts",
@@ -1425,7 +1425,7 @@ const AT1_SCHEDULE_17_RESERVES = [
 		federalOpening: "230"
 	}
 ];
-const SECTIONS$25 = [{
+const SECTIONS$27 = [{
 	id: "reserves",
 	title: "Continuity of reserves",
 	description: "Eight reserve kinds. Six mirror federal Schedule 13; policy reserves and bank reserves exist only on the Alberta form."
@@ -1442,7 +1442,7 @@ const COLUMNS$1 = [
 const reserveFields$1 = AT1_SCHEDULE_17_RESERVES.flatMap((r) => COLUMNS$1.map(([key, columnCaption]) => {
 	const isOpening = key === "opening";
 	return {
-		line: id$4(r[key]),
+		line: id$6(r[key]),
 		caption: `${r.label} — ${columnCaption}`,
 		kind: "money",
 		role: "input",
@@ -1458,21 +1458,21 @@ const reserveFields$1 = AT1_SCHEDULE_17_RESERVES.flatMap((r) => COLUMNS$1.map(([
 }));
 const TOTALS$2 = [
 	{
-		line: id$4("021"),
+		line: id$6("021"),
 		caption: "Total of the opening balances",
 		kind: "money",
 		role: "total",
 		section: "totals"
 	},
 	{
-		line: id$4("051"),
+		line: id$6("051"),
 		caption: "Total of the transfers on wind-up or amalgamation",
 		kind: "money",
 		role: "total",
 		section: "totals"
 	},
 	{
-		line: id$4("081"),
+		line: id$6("081"),
 		caption: "Total of the closing balances",
 		kind: "money",
 		role: "total",
@@ -1484,7 +1484,7 @@ const TOTALS$2 = [
 		note: "This year’s reserves, deducted from Alberta income."
 	},
 	{
-		line: id$4("091"),
+		line: id$6("091"),
 		caption: "Total of line 021 plus line 051",
 		kind: "money",
 		role: "computed",
@@ -1503,7 +1503,7 @@ const AT1_SCHEDULE_17 = {
 	title: "Alberta continuity of reserves",
 	scheme: "tra-line-item-id",
 	taxYears: { from: 2024 },
-	sections: SECTIONS$25,
+	sections: SECTIONS$27,
 	fields: [...reserveFields$1, ...TOTALS$2].sort((a, b) => a.line.localeCompare(b.line)),
 	provenance: {
 		document: "research/field-maps/at1-schedules-16-17.md",
@@ -1514,7 +1514,7 @@ const AT1_SCHEDULE_17 = {
 //#endregion
 //#region src/t2/at1/forms/schedule18.ts
 /** `SSSFFFOOO` — schedule, field, occurrence. */
-const id$3 = (field, occurrence = 1) => `018${field}${String(occurrence).padStart(3, "0")}`;
+const id$5 = (field, occurrence = 1) => `018${field}${String(occurrence).padStart(3, "0")}`;
 const AT1_SCHEDULE_18_CATEGORIES = [
 	{
 		label: "Shares",
@@ -1561,7 +1561,7 @@ const AT1_SCHEDULE_18_CATEGORIES = [
 		lossRestricted: true
 	}
 ];
-const SECTIONS$24 = [
+const SECTIONS$26 = [
 	{
 		id: "dispositions",
 		title: "Dispositions by category",
@@ -1586,7 +1586,7 @@ const COLUMNS = [
 	["gainOrLoss", "D — gain or (loss)"]
 ];
 const categoryFields = AT1_SCHEDULE_18_CATEGORIES.flatMap((c) => COLUMNS.map(([key, columnCaption]) => ({
-	line: id$3(c[key]),
+	line: id$5(c[key]),
 	caption: `${c.label} — ${columnCaption}`,
 	kind: "money",
 	role: key === "gainOrLoss" ? "computed" : "input",
@@ -1809,10 +1809,10 @@ const AT1_SCHEDULE_18 = {
 	title: "Alberta dispositions of capital property",
 	scheme: "tra-line-item-id",
 	taxYears: { from: 2024 },
-	sections: SECTIONS$24,
+	sections: SECTIONS$26,
 	fields: [...categoryFields, ...REST.map(({ field, ...rest }) => ({
 		...rest,
-		line: id$3(field)
+		line: id$5(field)
 	}))].sort((a, b) => a.line.localeCompare(b.line)),
 	provenance: {
 		document: "research/field-maps/at1-schedule-18-dispositions.md",
@@ -1825,7 +1825,7 @@ const AT1_SECTION_34_2_GROSS_UP = 2;
 //#endregion
 //#region src/t2/at1/forms/schedule20.ts
 /** `SSSFFFOOO` — schedule, field, occurrence. */
-const id$2 = (field, occurrence = 1) => `020${field}${String(occurrence).padStart(3, "0")}`;
+const id$4 = (field, occurrence = 1) => `020${field}${String(occurrence).padStart(3, "0")}`;
 /** The ten rows every donation continuity runs through, in form order. */
 const CONTINUITY_ROWS = [
 	["opening", "Balance at the end of the previous year"],
@@ -1870,7 +1870,7 @@ const AT1_SCHEDULE_20_POOLS = [{
 		closing: "078"
 	}
 }];
-const SECTIONS$23 = [
+const SECTIONS$25 = [
 	{
 		id: "charitable",
 		title: "Area A — Charitable donations",
@@ -1941,11 +1941,11 @@ const AT1_SCHEDULE_20 = {
 	title: "Alberta charitable donations and gifts",
 	scheme: "tra-line-item-id",
 	taxYears: { from: 2024 },
-	sections: SECTIONS$23,
+	sections: SECTIONS$25,
 	fields: [...AT1_SCHEDULE_20_POOLS.flatMap((pool) => CONTINUITY_ROWS.map(([key, caption]) => {
 		const computed = key === "beginning" || key === "subtotal" || key === "available" || key === "closing";
 		return {
-			line: id$2(pool.lines[key]),
+			line: id$4(pool.lines[key]),
 			caption: `${pool.label} — ${caption}`,
 			kind: "money",
 			role: computed ? "computed" : "input",
@@ -1954,7 +1954,7 @@ const AT1_SCHEDULE_20 = {
 		};
 	})), ...MAXIMUM.map(({ field, ...rest }) => ({
 		...rest,
-		line: id$2(field)
+		line: id$4(field)
 	}))].sort((a, b) => a.line.localeCompare(b.line)),
 	provenance: {
 		document: "research/validation/auratax/2026-08-07-cca-classes/README.md",
@@ -1974,7 +1974,7 @@ const AT1_DONATION_CARRYFORWARD_YEARS = 5;
 //#endregion
 //#region src/t2/at1/forms/schedule21.ts
 /** `SSSFFFOOO` — schedule, field, occurrence. */
-const id$1 = (field, occurrence = 1) => `021${field}${String(occurrence).padStart(3, "0")}`;
+const id$3 = (field, occurrence = 1) => `021${field}${String(occurrence).padStart(3, "0")}`;
 const AT1_SCHEDULE_21_POOLS = [
 	{
 		key: "non-capital",
@@ -2046,7 +2046,7 @@ const AT1_SCHEDULE_21_POOLS = [
 		closing: "125"
 	}
 ];
-const SECTIONS$22 = [{
+const SECTIONS$24 = [{
 	id: "current-year",
 	title: "Part 1 — Calculating the current-year non-capital loss",
 	description: "Starts from Alberta net income on Schedule 12 line 054 and works down through the Division C deductions to the loss for the year."
@@ -2165,7 +2165,7 @@ const continuityFields = AT1_SCHEDULE_21_POOLS.flatMap((pool) => CONTINUITY_ORDE
 	const isClosing = k === "closing";
 	const isCarryBack = k === "carryBack";
 	return {
-		line: id$1(pool[k]),
+		line: id$3(pool[k]),
 		caption: `${pool.label} — ${CONTINUITY_CAPTIONS[k]}`,
 		kind: "money",
 		role: isClosing ? "computed" : "input",
@@ -2185,10 +2185,10 @@ const AT1_SCHEDULE_21 = {
 	title: "Current-year loss and continuity of losses",
 	scheme: "tra-line-item-id",
 	taxYears: { from: 2024 },
-	sections: SECTIONS$22,
+	sections: SECTIONS$24,
 	fields: [...PART_1.map(({ field, ...rest }) => ({
 		...rest,
-		line: id$1(field)
+		line: id$3(field)
 	})), ...continuityFields].sort((a, b) => a.line.localeCompare(b.line)),
 	provenance: {
 		document: "research/field-maps/at1-schedules-12-21.md",
@@ -2199,7 +2199,7 @@ const AT1_SCHEDULE_21 = {
 //#endregion
 //#region src/t2/at1/forms/schedule29.ts
 /** `SSSFFFOOO` — schedule, field, occurrence. */
-const id = (field, occurrence = 1) => `029${field}${String(occurrence).padStart(3, "0")}`;
+const id$2 = (field, occurrence = 1) => `029${field}${String(occurrence).padStart(3, "0")}`;
 const AT1_SCHEDULE_29 = {
 	id: "AT1SCH29",
 	program: "AT1",
@@ -2604,7 +2604,7 @@ const AT1_SCHEDULE_29 = {
 		}
 	].map(({ field, ...rest }) => ({
 		...rest,
-		line: id(field)
+		line: id$2(field)
 	})).sort((a, b) => a.line.localeCompare(b.line)),
 	provenance: {
 		document: "research/sources/tra-forms/pdf/AT1SCH29-innovation-employment-grant-TRA14637.pdf",
@@ -2624,7 +2624,7 @@ const AT1_IEG_PRIOR_YEARS = 2;
 const AT1_IEG_JACKET_LINE = "000129001";
 //#endregion
 //#region src/t2/co17/forms/co17.ts
-const SECTIONS$20 = [
+const SECTIONS$22 = [
 	{
 		id: "identity",
 		title: "1 — Renseignements sur l'identité de la société"
@@ -2660,7 +2660,7 @@ const CO17_RETURN = {
 	title: "CO-17 — Déclaration de revenus des sociétés",
 	scheme: "rq-box",
 	taxYears: { from: 2025 },
-	sections: SECTIONS$20,
+	sections: SECTIONS$22,
 	fields: [
 		F$5("01a", "Numéro d'entreprise du Québec (NEQ)", "identity", { kind: "text" }),
 		F$5("01b", "Numéro d'identification", "identity", { kind: "text" }),
@@ -2722,7 +2722,7 @@ const CO17_QUEBEC_PROPORTION_BOX = "421";
 const CO17_TAX_PAYABLE_BOX = "425";
 //#endregion
 //#region src/t2/forms/jacket.ts
-const SECTIONS$19 = [
+const SECTIONS$21 = [
 	{
 		id: "taxable-income",
 		title: "Taxable income",
@@ -2778,7 +2778,7 @@ const T2_JACKET = {
 	title: "T2 Corporation Income Tax Return",
 	scheme: "cra-line",
 	taxYears: { from: 2025 },
-	sections: SECTIONS$19,
+	sections: SECTIONS$21,
 	fields: [
 		F$4("300", "Net income or (loss) for income tax purposes", "taxable-income", {
 			role: "carried-in",
@@ -3714,7 +3714,7 @@ new Map(SCHEDULE_1_CAPTIONS.map((c) => [c.line, c]));
 * Captions come from `./generated/schedule1.captions.ts`, which is produced from
 * the CRA document. This module adds only what the paper does not say.
 */
-const SECTIONS$18 = [
+const SECTIONS$20 = [
 	{
 		id: "add-1",
 		title: "Add",
@@ -3843,7 +3843,7 @@ const T2_SCHEDULE_1 = {
 	title: "Net income (loss) for income tax purposes",
 	scheme: "cra-line",
 	taxYears: { from: 2023 },
-	sections: SECTIONS$18,
+	sections: SECTIONS$20,
 	fields: SCHEDULE_1_CAPTIONS.map((c) => {
 		const section = sectionFor(Number(c.line));
 		const side = section.startsWith("add") ? "add" : "deduct";
@@ -3883,7 +3883,7 @@ const SCHEDULE_1_LINE_BY_NUMBER = indexByLine(T2_SCHEDULE_1);
 const SCHEDULE_1_LINES = T2_SCHEDULE_1.fields;
 //#endregion
 //#region src/t2/forms/schedule2.ts
-const SECTIONS$17 = [
+const SECTIONS$19 = [
 	{
 		id: "charitable",
 		title: "Part 2 — Charitable donations",
@@ -3915,7 +3915,7 @@ const T2_SCHEDULE_2 = {
 	title: "Charitable donations and gifts",
 	scheme: "cra-line",
 	taxYears: { from: 2023 },
-	sections: SECTIONS$17,
+	sections: SECTIONS$19,
 	fields: [
 		F$3("239", "Charitable donations expired after five tax years", "charitable"),
 		F$3("240", "Charitable donations at the beginning of the current tax year", "charitable", { note: "Amount 1A less the expired amount at line 239 — last year’s closing pool, net of what aged out." }),
@@ -3949,7 +3949,7 @@ const SCHEDULE_2_CARRYFORWARD_YEARS = {
 };
 //#endregion
 //#region src/t2/forms/schedule3.ts
-const SECTIONS$16 = [{
+const SECTIONS$18 = [{
 	id: "received",
 	title: "Part 1 — Dividends received in the tax year",
 	description: "One row per payer. Columns B, C, D, I and J are completed only when the payer is connected."
@@ -3973,7 +3973,7 @@ const T2_SCHEDULE_3 = {
 	title: "Dividends received, taxable dividends paid, and Part IV tax calculation",
 	scheme: "cra-line",
 	taxYears: { from: 2023 },
-	sections: SECTIONS$16,
+	sections: SECTIONS$18,
 	fields: [
 		F$2("200", "Name of payer corporation from which the corporation received the dividend", "received", { kind: "text" }),
 		F$2("205", "Enter 1 if the payer corporation is connected", "received", {
@@ -4953,7 +4953,7 @@ const SCHEDULE_6_GRIDS = [
 		]
 	}
 ];
-const SECTIONS$13 = [
+const SECTIONS$15 = [
 	{
 		id: "designation",
 		title: "Designation under paragraph 111(4)(e)"
@@ -5085,7 +5085,7 @@ const T2_SCHEDULE_6 = {
 	title: "Summary of dispositions of capital property",
 	scheme: "cra-line",
 	taxYears: { from: 2023 },
-	sections: SECTIONS$13,
+	sections: SECTIONS$15,
 	fields: [...gridFields, ...SUMMARY].sort((a, b) => Number(a.line) - Number(b.line)),
 	provenance: {
 		document: "research/sources/cra-forms/T2SCH06-capital-gains.pdf",
@@ -5501,7 +5501,7 @@ const SCHEDULE_8_COLUMNS = [
 		caption: "UCC at the end of the year"
 	}
 ];
-const SECTIONS$11 = [{
+const SECTIONS$13 = [{
 	id: "cca-grid",
 	title: "Capital cost allowance by class",
 	description: "One row per class. The numbered columns are what a return transmits; the unnumbered ones are arithmetic the form shows on the way."
@@ -5533,7 +5533,7 @@ const T2_SCHEDULE_8 = {
 	title: "Capital cost allowance",
 	scheme: "cra-line",
 	taxYears: { from: 2026 },
-	sections: SECTIONS$11,
+	sections: SECTIONS$13,
 	fields: SCHEDULE_8_COLUMNS.filter((c) => c.line).map((c) => {
 		const dest = DESTINATIONS[c.line];
 		return {
@@ -5597,7 +5597,7 @@ const SCHEDULE_13_RESERVE_ROWS = [
 		closing: "240"
 	}
 ];
-const SECTIONS$10 = [{
+const SECTIONS$12 = [{
 	id: "capital-gains",
 	title: "Part 1 — Capital gains reserves",
 	description: "A repeating grid, one row per property. Lines 001–004 head the columns rather than naming fields, so only the totals carry single figures."
@@ -5736,7 +5736,7 @@ const T2_SCHEDULE_13 = {
 	title: "Continuity of reserves",
 	scheme: "cra-line",
 	taxYears: { from: 2011 },
-	sections: SECTIONS$10,
+	sections: SECTIONS$12,
 	fields: [
 		...COLUMN_HEADS,
 		...reserveFields,
@@ -5750,7 +5750,7 @@ const T2_SCHEDULE_13 = {
 };
 //#endregion
 //#region src/t2/forms/schedule21.ts
-const SECTIONS$9 = [
+const SECTIONS$11 = [
 	{
 		id: "non-business",
 		title: "Part 1 — Federal foreign non-business income tax credit",
@@ -5781,7 +5781,7 @@ const T2_SCHEDULE_21 = {
 	title: "Federal and provincial or territorial foreign income tax credits and federal logging tax credit",
 	scheme: "cra-line",
 	taxYears: { from: 2023 },
-	sections: SECTIONS$9,
+	sections: SECTIONS$11,
 	fields: [
 		F$1("100", "Country of source of foreign non-business income", "non-business", { kind: "text" }),
 		F$1("110", "Net foreign non-business income earned in the year", "non-business"),
@@ -5937,7 +5937,7 @@ const T2_SCHEDULE_23 = {
 const SCHEDULE_23_GROUP_BUSINESS_LIMIT = 5e5;
 //#endregion
 //#region src/t2/forms/schedule24.ts
-const SECTIONS$7 = [
+const SECTIONS$9 = [
 	{
 		id: "operation",
 		title: "Part 1 — Type of operation",
@@ -5968,7 +5968,7 @@ const T2_SCHEDULE_24 = {
 	title: "First-time filer after incorporation, amalgamation, or wind-up of a subsidiary",
 	scheme: "cra-line",
 	taxYears: { from: 2011 },
-	sections: SECTIONS$7,
+	sections: SECTIONS$9,
 	fields: [
 		F("100", "Type of operation that applies to the corporation", "operation", {
 			kind: "code",
@@ -8162,6 +8162,208 @@ const T2_SCHEDULE_130 = {
 	}
 };
 //#endregion
+//#region src/t2/at1/forms/schedule3.ts
+/** `SSSFFFOOO` — schedule, field, occurrence. */
+const id$1 = (field, occurrence = 1) => `003${field}${String(occurrence).padStart(3, "0")}`;
+const AT1_SCHEDULE_3 = {
+	id: "AT1SCH03",
+	program: "AT1",
+	schedule: "003",
+	title: "Alberta Other Tax Deductions and Credits",
+	scheme: "tra-line-item-id",
+	taxYears: { from: 2024 },
+	sections: [
+		{
+			id: "itc",
+			title: "Investor Tax Credit (ITC)"
+		},
+		{
+			id: "citc",
+			title: "Capital Investment Tax Credit (CITC)"
+		},
+		{
+			id: "apitc",
+			title: "Agri-Processing Investment Tax Credit (APITC)",
+			description: "Per-vintage caps: 20% current year, 30% 1st preceding, 50% 2nd preceding, uncapped 3rd-10th."
+		},
+		{
+			id: "mad",
+			title: "Maximum Allowable Deduction (MAD)",
+			description: "The shared ceiling across all three credits — ITC has first call on it."
+		}
+	],
+	fields: [
+		{
+			field: "100",
+			caption: "ITC — total on certificates issued during the year",
+			kind: "money",
+			role: "input",
+			section: "itc"
+		},
+		{
+			field: "102",
+			caption: "ITC — carried forward from prior year(s)",
+			kind: "money",
+			role: "input",
+			section: "itc",
+			note: "= prior year’s line 108."
+		},
+		{
+			field: "104",
+			caption: "ITC — amount applied to the current taxation year",
+			kind: "money",
+			role: "input",
+			section: "itc",
+			note: "Blank claims the maximum the shared room (604) and the pool (100+102) both allow."
+		},
+		{
+			field: "106",
+			caption: "ITC — expired during the year",
+			kind: "money",
+			role: "input",
+			section: "itc"
+		},
+		{
+			field: "108",
+			caption: "ITC — carried forward to next year",
+			kind: "money",
+			role: "computed",
+			section: "itc",
+			note: "= 100 + 102 − 104 − 106."
+		},
+		{
+			field: "200",
+			caption: "CITC — total on certificates issued during the year",
+			kind: "money",
+			role: "input",
+			section: "citc"
+		},
+		{
+			field: "202",
+			caption: "CITC — carried forward from prior year(s)",
+			kind: "money",
+			role: "input",
+			section: "citc",
+			note: "= prior year’s line 208."
+		},
+		{
+			field: "204",
+			caption: "CITC — amount applied to the current taxation year",
+			kind: "money",
+			role: "input",
+			section: "citc",
+			note: "Forced to nil while ITC (line 108) still has an unused carryforward balance."
+		},
+		{
+			field: "206",
+			caption: "CITC — expired during the year",
+			kind: "money",
+			role: "input",
+			section: "citc"
+		},
+		{
+			field: "208",
+			caption: "CITC — carried forward to next year",
+			kind: "money",
+			role: "computed",
+			section: "citc",
+			note: "= 200 + 202 − 204 − 206."
+		},
+		{
+			field: "300",
+			caption: "APITC — total received on certificates issued this year",
+			kind: "money",
+			role: "input",
+			section: "apitc"
+		},
+		{
+			field: "302",
+			caption: "APITC — carried forward from prior year(s), all vintages",
+			kind: "money",
+			role: "input",
+			section: "apitc"
+		},
+		{
+			field: "304",
+			caption: "APITC — applied, current year (≤20%)",
+			kind: "money",
+			role: "input",
+			section: "apitc"
+		},
+		{
+			field: "306",
+			caption: "APITC — applied, 1st preceding taxation year (≤30%)",
+			kind: "money",
+			role: "input",
+			section: "apitc"
+		},
+		{
+			field: "308",
+			caption: "APITC — applied, 2nd preceding taxation year (≤50%)",
+			kind: "money",
+			role: "input",
+			section: "apitc"
+		},
+		{
+			field: "310",
+			caption: "APITC — applied, 3rd-10th preceding taxation years (uncapped)",
+			kind: "money",
+			role: "input",
+			section: "apitc"
+		},
+		{
+			field: "312",
+			caption: "APITC — total applied, after shared-room allocation",
+			kind: "money",
+			role: "computed",
+			section: "apitc",
+			note: "= 304 + 306 + 308 + 310."
+		},
+		{
+			field: "314",
+			caption: "APITC — expired during the year",
+			kind: "money",
+			role: "input",
+			section: "apitc"
+		},
+		{
+			field: "316",
+			caption: "APITC — available for carryforward",
+			kind: "money",
+			role: "computed",
+			section: "apitc",
+			note: "= 300 + 302 − 312 − 314."
+		},
+		{
+			field: "600",
+			caption: "MAD — total credits applied (104 + 204 + 312)",
+			kind: "money",
+			role: "computed",
+			section: "mad"
+		},
+		{
+			field: "604",
+			caption: "MAD — maximum allowable deduction for the year",
+			kind: "money",
+			role: "computed",
+			section: "mad",
+			note: "Lesser of line 600 and the room at line 602 (AT1 jacket line 068 minus lines 070+071+072+074); floored at nil."
+		}
+	].map(({ field, ...rest }) => ({
+		...rest,
+		line: id$1(field)
+	})).sort((a, b) => a.line.localeCompare(b.line)),
+	provenance: {
+		document: "research/sources/tra-spec/AT1-Chapter3-2025.2-full.txt",
+		retrieved: "2026-08-29",
+		revision: "AT1 Chapter 3, 2025.2 — no fillable PDF exists for this schedule"
+	}
+};
+//#endregion
+//#region src/t2/at1/forms/schedule15.ts
+/** `SSSFFFOOO` — schedule, field, occurrence. */
+const id = (field, occurrence = 1) => `015${field}${String(occurrence).padStart(3, "0")}`;
+//#endregion
 //#region src/forms/registry.ts
 /**
 * THE FORM REGISTRY — every form definition, and the links between them.
@@ -8205,8 +8407,74 @@ const FORMS = [
 	T2_SCHEDULE_53,
 	T2_SCHEDULE_55,
 	AT1_JACKET,
+	AT1_SCHEDULE_3,
 	AT1_SCHEDULE_12,
 	AT1_SCHEDULE_13,
+	{
+		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(field)
+		})).sort((a, b) => a.line.localeCompare(b.line)),
+		provenance: {
+			document: "research/sources/tra-spec/AT1-Chapter3-2025.2-full.txt",
+			retrieved: "2026-08-29",
+			revision: "AT1 Chapter 3, 2025.2 — no fillable PDF exists for this schedule; partial (SFEDE/CFRE per-country lines only)"
+		}
+	},
 	AT1_SCHEDULE_16,
 	AT1_SCHEDULE_17,
 	AT1_SCHEDULE_18,