Resolve the CCPC rate stack for one taxation year
ccpcrate_resolveRead-onlyIdempotent
Compute the federal Part I / Part IV / refundable / RDTOH / dividend-refund lines and the provincial layer for one CCPC and one taxation year. Returns a readable summary plus the structured result: lines (rounded, as printed), unrounded audit values, facts, warnings, layers, balances carried forward, the inputs still missing, engine and rules versions and a request hash. Deductions are negative, taxes positive. A missing required input is an error, not a default. Paid: 0.25 USD per call in USDC over x402 (Base); without a payment the call returns the x402 payment requirements.
Input Schema
TableJSON Schema
| Name | Required | Description | Default |
|---|---|---|---|
| qc | No | Québec inputs (CO-771) | |
| taxYear | Yes | ||
| province | Yes | Province of the permanent establishment (two-letter code) | |
| cdaOpening | No | Capital dividend account opening balance (returns cda_closing) | |
| rdtohOpening | No | Opening ERDTOH / NERDTOH in T2 terms. Omitted = 0 with a warning when it matters | |
| taxableIncome | No | Part I taxable income (T2 line 360). Omit for a holdco and supply the income lines instead; the engine derives it | |
| netIncomeForTax | No | Holdco: net income for tax purposes (Sch 1 result) — overrides the derivation | |
| propertyExpenses | No | Holdco: deductible property expenses of the year (total) | |
| groupAaiiPriorYear | No | T2 line 417: Σ Sch 7 line 745 of the associated group for taxation years ending in the preceding calendar year. REQUIRED whenever a business limit is claimed | |
| netIncomeAccounting | No | Holdco: net income per financial statements | |
| otherPropertyIncome | No | Holdco: property income other than dividends and capital-gains dividends | |
| taxableCapitalGains | No | Sch 6: taxable capital gains (the included half) | |
| activeBusinessIncome | No | T2 line 400: income from an active business carried on in Canada | |
| lossesByYearOfOrigin | No | Sch 4 Part 6: opening balances by year of origin, e.g. {"2011": 263564} | |
| provincialProportion | No | Share of taxable income allocated to the province (Reg. 402). Default 1 | |
| capitalGainsDividends | No | Capital-gains dividends received (full amount; half to CDA) | |
| dividendsPaidEligible | No | Eligible dividends paid (designated) in the year | |
| allowableCapitalLosses | No | Sch 6: allowable capital losses of the year | |
| businessLimitAllocated | No | Business limit allocated to this corporation (Sch 23 line 410 if associated, else the statutory limit). 0 = allocation zero | |
| foreignInvestmentIncome | No | T2 line 445: foreign investment income | |
| nonCapitalLossesOpening | No | Sch 4: non-capital loss pool at the start of the year | |
| dividendsPaidNonEligible | No | Non-eligible taxable dividends paid in the year | |
| foreignBusinessTaxCredit | No | T2 line 636: foreign business income tax credit | |
| aggregateInvestmentIncome | No | T2 line 440: aggregate investment income (s.129(4)) | |
| dividendsReceivedConnected | No | Dividends from connected corporations (s.186(4)) — Part IV only through the payer's refund | |
| foreignNonBusinessTaxCredit | No | T2 line 632: foreign non-business income tax credit | |
| taxableCapitalGroupPriorYear | No | T2 line 415: taxable capital employed in Canada of the group, prior year. Omit when under 10 M | |
| dividendsPaidOfWhichConnected | No | How much OF the dividends paid above went to connected corporations — a portion of dividendsPaidEligible + dividendsPaidNonEligible, never an amount on top of them. Raises the cascade warning on the payer side. In a ccpcrate_group call the recipients' own dividendsReceivedConnected amounts govern the 186(1)(b) share; this field is then cross-checked against them | |
| dividendsReceivedPortfolioEligible | No | Eligible taxable dividends from non-connected payers (Part IV → ERDTOH) | |
| nonCapitalLossesClaimedAgainstPartI | No | Non-capital losses claimed against Part I income | |
| nonCapitalLossesClaimedAgainstPartIV | No | Non-capital / farm losses claimed against Part IV (s.186(1)(c),(d)) — the loss amount | |
| dividendsReceivedPortfolioNonEligible | No | Non-eligible taxable dividends from non-connected payers (Part IV → NERDTOH) |