One Canadian CCPC, one taxation year: the federal and provincial rate stack, Part IV, RDTO
One Canadian CCPC, one taxation year: the federal and provincial rate stack, Part IV, RDTOH, the dividend refund.
250000 (raw units)
price
1
calls / 30d
1
unique payers
2026-09-09
updated
Provider
ccpcrate.ca · discovered, not yet claimed by its owner
Payment (x402 accepts[])
[
{
"scheme": "exact",
"network": "eip155:8453",
"payTo": "0x74d8ebac88fd0ccd89db55ead2992ba428da16c9",
"asset": "0x833589fCD6eDb6E08f4c7C32D4f71b54bdA02913",
"amount": "250000",
"maxTimeoutSeconds": 300
}
]Output schema
{
"bazaar": {
"info": {
"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": {
"example": {
"engine_version": "0.0.1",
"lines": {
"combined_tax": 101967,
"dividend_refund": 30667,
"on_tax": 24300,
"part_i_tax": 77667,
"part_iv_tax": 0,
"reduced_business_limit": 350000,
"sbd_income": 350000,
"small_business_deduction": -66500,
"total_tax_payable_net_of_refund": 71300
},
"rules_version": "0.2.7"
},
"type": "json"
}
},
"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"
}
}
}Use it
curl
curl "https://ccpcrate.ca/v1/resolve" # -> 402 Payment Required, accepts[] lists how to pay # retry with a PAYMENT-SIGNATURE (or PAYMENT header) once paid
JavaScript
const res = await fetch("https://ccpcrate.ca/v1/resolve");
if (res.status === 402) {
const { accepts } = await res.json();
// pay one of accepts[] via an x402 client, then retry with the payment header
}Python
import httpx
res = httpx.get("https://ccpcrate.ca/v1/resolve")
if res.status_code == 402:
accepts = res.json()["accepts"]
# pay one of accepts[] via an x402 client, then retry with the payment headerMachine-readable
Everything on this page is also available as clean JSON at /resources/13540.json, and this resource appears in /discovery/resources and /discovery/search.