{"slug":"ccpcrate-ca-v1-resolve-838809","title":"One Canadian CCPC, one taxation year","host":"ccpcrate.ca","method":"POST","resource":"https://ccpcrate.ca/v1/resolve","category":"other","description":"One Canadian CCPC, one taxation year: the federal and provincial rate stack, Part IV, RDTOH, the dividend refund.","price_listed":0.25,"price_asked":0.25,"state":"answering","state_label":"Answering","checks_7d":1,"answered_7d":1,"latency_ms_median":429,"reported_calls_30d":1,"reported_payers_30d":1,"networks":["eip155:8453"],"badge":"unverified","paid_checks_7d":0,"paid_ok_7d":0,"example_input":{"body":{"activeBusinessIncome":400000,"aggregateInvestmentIncome":100000,"businessLimitAllocated":500000,"dividendsPaidNonEligible":100000,"groupAaiiPriorYear":80000,"province":"ON","taxYear":{"end":"2025-12-31","start":"2025-01-01"},"taxableIncome":500000},"bodyType":"json","method":"POST","type":"http"},"output_schema":{"$schema":"https://json-schema.org/draft/2020-12/schema","properties":{"input":{"additionalProperties":false,"properties":{"body":{"properties":{"activeBusinessIncome":{"description":"T2 line 400: income from an active business carried on in Canada","type":"number"},"aggregateInvestmentIncome":{"description":"T2 line 440: aggregate investment income (s.129(4))","type":"number"},"allowableCapitalLosses":{"description":"Sch 6: allowable capital losses of the year","type":"number"},"businessLimitAllocated":{"description":"Business limit allocated to this corporation (Sch 23 line 410 if associated, else the statutory limit). 0 = allocatio...","type":"number"},"capitalGainsDividends":{"description":"Capital-gains dividends received (full amount; half to CDA)","type":"number"},"cdaOpening":{"description":"Capital dividend account opening balance (returns cda_closing)","type":"number"},"dividendsPaidEligible":{"description":"Eligible dividends paid (designated) in the year","type":"number"},"dividendsPaidNonEligible":{"description":"Non-eligible taxable dividends paid in the year","type":"number"},"dividendsPaidOfWhichConnected":{"description":"How much OF the dividends paid above went to connected corporations — a portion of dividendsPaidEligible + dividendsP...","type":"number"},"dividendsReceivedConnected":{"description":"Dividends from connected corporations (s.186(4)) — Part IV only through the payer's refund","type":"array"},"dividendsReceivedPortfolioEligible":{"description":"Eligible taxable dividends from non-connected payers (Part IV → ERDTOH)","type":"number"},"dividendsReceivedPortfolioNonEligible":{"description":"Non-eligible taxable dividends from non-connected payers (Part IV → NERDTOH)","type":"number"},"foreignBusinessTaxCredit":{"description":"T2 line 636: foreign business income tax credit","type":"number"},"foreignInvestmentIncome":{"description":"T2 line 445: foreign investment income","type":"number"},"foreignNonBusinessTaxCredit":{"description":"T2 line 632: foreign non-business income tax credit","type":"number"},"groupAaiiPriorYear":{"description":"T2 line 417: Σ Sch 7 line 745 of the associated group for taxation years ending in the preceding calendar year. REQUI...","type":"number"},"lossesByYearOfOrigin":{"description":"Sch 4 Part 6: opening balances by year of origin, e.g. {\"2011\": 263564}","type":"object"},"netIncomeAccounting":{"description":"Holdco: net income per financial statements","type":"number"},"netIncomeForTax":{"description":"Holdco: net income for tax purposes (Sch 1 result) — overrides the derivation","type":"number"},"nonCapitalLossesClaimedAgainstPartI":{"description":"Non-capital losses claimed against Part I income","type":"number"},"nonCapitalLossesClaimedAgainstPartIV":{"description":"Non-capital / farm losses claimed against Part IV (s.186(1)(c),(d)) — the loss amount","type":"number"},"nonCapitalLossesOpening":{"description":"Sch 4: non-capital loss pool at the start of the year","type":"number"},"otherPropertyIncome":{"description":"Holdco: property income other than dividends and capital-gains dividends","type":"number"},"propertyExpenses":{"description":"Holdco: deductible property expenses of the year (total)","type":"number"},"province":{"description":"Province of the permanent establishment (two-letter code)","enum":["AB","BC","MB","NB","NL","NS","NT","NU","ON","PE","QC","SK","YT"],"type":"string"},"provincialProportion":{"description":"Share of taxable income allocated to the province (Reg. 402). Default 1","type":"number"},"qc":{"description":"Québec inputs (CO-771)","type":"object"},"rdtohOpening":{"description":"Opening ERDTOH / NERDTOH in T2 terms. Omitted = 0 with a warning when it matters","type":"object"},"taxYear":{"type":"object"},"taxableCapitalGains":{"description":"Sch 6: taxable capital gains (the included half)","type":"number"},"taxableCapitalGroupPriorYear":{"description":"T2 line 415: taxable capital employed in Canada of the group, prior year. Omit when under 10 M","type":"number"},"taxableIncome":{"description":"Part I taxable income (T2 line 360). Omit for a holdco and supply the income lines instead; the engine derives it","type":"number"}},"required":["taxYear","province"]},"bodyType":{"enum":["json","form-data","text"],"type":"string"},"method":{"enum":["POST","PUT","PATCH"],"type":"string"},"type":{"const":"http","type":"string"}},"required":["type","method","bodyType","body"],"type":"object"},"output":{"properties":{"example":{"type":"object"},"type":{"type":"string"}},"required":["type"],"type":"object"}},"required":["input"],"type":"object"},"history":[{"day":"2026-09-24","reachable":true,"status":402,"valid_402":true,"asked_usdc":0.25,"price_match":true,"latency_ms":429,"error":null}],"description_full":"One Canadian CCPC, one taxation year: the federal and provincial rate stack, Part IV, RDTOH, the dividend refund.","last_updated":"2026-09-09T23:33:58.756Z","schemes":["exact"]}