201 lines
8.8 KiB
XML
201 lines
8.8 KiB
XML
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<?xml version="1.0" encoding="ISO-8859-1"?>
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<!--
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Description: Specialty Business Returns -Net Income(Loss) For Income Tax Purposes (CRA Form T5013 SCH 1 E(11) )
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Contact: CRA, ITB, Solutions, RASD, Business Suite Assessing System, Other Levies
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Date created: March 2013
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Updates: ols1/1-0-1 - November 2013 - added Min and Max for sequence elements
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sdt/updated reference to sdt/2-2-0
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Users of this schema:
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-Other Levies System
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-->
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<xsd:schema
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xmlns:ols1="http://www.cra-arc.gc.ca/enov/ol/interfaces/efile/partnership/ols1/1-0-1"
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xmlns:sdt="http://www.cra-arc.gc.ca/xmlns/sdt/2-2-0"
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xmlns:ccms="http://www.cra-arc.gc.ca/xmlns/ccms/1-0-0"
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xmlns:xsd="http://www.w3.org/2001/XMLSchema"
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targetNamespace="http://www.cra-arc.gc.ca/enov/ol/interfaces/efile/partnership/ols1/1-0-1"
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elementFormDefault="qualified" attributeFormDefault="unqualified" version="ols1/1-0-1">
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<xsd:import namespace="http://www.cra-arc.gc.ca/xmlns/sdt/2-2-0" schemaLocation="standarddatatypes.xsd"/>
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<xsd:import namespace="http://www.cra-arc.gc.ca/xmlns/ccms/1-0-0" schemaLocation="cracommonstructures.xsd"/>
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<!-- T5013Schedule1Data is also referenced by other schemas for importing purposes -->
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<xsd:element name="T5013Schedule1Data" type="ols1:Schedule1DataType"/>
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<xsd:complexType name="Schedule1DataType">
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<xsd:sequence>
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<xsd:element ref="ols1:NilIndicator" minOccurs="0"/>
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<xsd:element ref="ols1:Schedule1LineAmounts" minOccurs="0" maxOccurs="200"/>
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<xsd:element ref="ols1:OtherSchedule1LineAmount" minOccurs="0" maxOccurs="10"/>
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<!-- The Other less common deductions Lines 700 - 704 with 390 - 394) are captured with the "ols1:OtherSchedule1LineAmount" -->
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<!-- <xsd:element ref="ols1:OtherLessCommonDeductionSchedule1LineAmount" maxOccurs="5"/> -->
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</xsd:sequence>
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</xsd:complexType>
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<xsd:element name="NilIndicator" type="ccms:OneTwoCodeType"/>
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<xsd:element name="Schedule1LineAmounts" type="ccms:FieldCodeAmountType">
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<xsd:annotation>
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<xsd:documentation xml:lang="en">
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For the Schedule1LineAmounts, the expected line numbers and Descriptions are listed below:
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500 Amount calculated on line 9999 from schedule 125 or schedule 140
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101 Provision for Part IX.1 Specified Investment Flow Through (SIFT) taxes
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104 Amortization/depreciation of tangible assets
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105 Amortization of natural resource assets
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106 Amortization of intangible assets
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107 Recapture of capital cost allowance from Schedule 8
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109 Income or loss for tax purposes from partnerships
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110 Loss in equity of affiliates
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111 Loss on disposal of assets per financial statements
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112 Charitable donations from Schedule 2
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114 Political contributions from Schedule 2
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115 Current fiscal period_s holdbacks
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116 Deferred and prepaid expenses
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117 Depreciation in inventory _ end of fiscal period
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118 SR and ED expenditures deducted per financial statements
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119 Capitalized interest and property taxes on vacant land
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120 Non-deductible club dues and fees
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121 Non-deductible meals and entertainment expenses
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122 Non-deductible automobile expenses
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123 Non-deductible life insurance premiums
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124 Non-deductible company pension plans
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126 Reserves from financial statements _ balance at the end of the fiscal period
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127 Soft costs on construction and renovation of buildings
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150 Salary and wages paid to partners deducted on financial statements
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151 Cost of products available for sale that were consumed
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152 Personal expenses of the partners paid by the partnership
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154 Dividend rental arrangement compensation payment deductions
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155 Renounced exploration, development and resource property expenses deducted per financial statements from Schedule 52
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156 Certain fines and penalties
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199 Amount from line 508 on page 2 of this schedule
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501 Total
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502 Deduct
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503 Net income (loss) for income tax purposes
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504 Deduct: Net income (loss) for general partners
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505 Net income (loss) for income tax purposes for limited and non-active partners
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Add:
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201 Accounts payable and accruals for cash basis _ closing
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202 Accounts receivable and prepaid for cash basis _ opening
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203 Accrual inventory _ opening
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204 Accrued dividends _ prior fiscal period
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205 Book loss on joint ventures or partnerships
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206 Capital items expensed
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208 Debt issue expense
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209 Deemed dividend income
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210 Deemed interest on loans to non-residents
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211 Deemed interest received
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212 Development expenses claimed in current fiscal period
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213 Dividend stop-loss adjustment
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214 Dividends credited to the investment account
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215 Exploration expenses claimed in current fiscal period
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216 Financing fees deducted in books
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217 Foreign accrual property income
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218 Foreign affiliate property income
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219 Foreign exchange included in retained earnings
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220 Gain on settlement of debt _ income inclusion under subsection 80(13)
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221 Interest paid on income debentures
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222 Limited partnership losses
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223 Loss from international banking centres
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224 Mandatory inventory adjustment _ included in current fiscal period
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226 Non-deductible advertising
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227 Non-deductible interest
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228 Non-deductible legal and accounting fees
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229 Optional value of inventory _ included in current fiscal period
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230 Other expenses from financial statements
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231 Recapture of SR and ED expenditures from Form T661
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232 Resource amounts deducted
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234 Sales tax assessments
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236 Write-down of capital property
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237 Amounts received in respect of qualifying environmental trust per paragraphs 12(1) (z.1) and 12(1)(z.2)
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238 Contractors_ completion method adjustment: revenue net of costs on contracts under 2 years _ previous fiscal period
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239 Taxable/Non-deductible other comprehensive income items
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506 Total
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507 Total
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508 Total
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Deduct:
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300 Accounts payable and accruals for cash basis _ opening
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301 Accounts receivable and prepaid for cash basis _ closing
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302 Accrual inventory _ closing
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303 Accrued dividends _ current fiscal period
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304 Bad debt
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305 Book income of joint venture or partnership
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306 Equity in income from affiliates
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307 Exempt income under section 81
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308 Income from international banking centres
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309 Mandatory inventory adjustment _ included in prior fiscal period
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310 Contributions to a qualifying environmental trust
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311 Non-Canadian advertising expenses _ broadcasting
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312 Non-Canadian advertising expenses _ printed materials
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313 Optional value of inventory _ included in prior fiscal period
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314 Other income from financial statements
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315 Payments made for allocations in proportion to borrowing and bonus interest payments
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316 Contractors_ completion method adjustment: revenue net of costs on contracts under 2 years _ current fiscal period
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347 Non-taxable/Deductible other comprehensive income items
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Other deductions:
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401 Gain on disposal of assets per financial statements
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402 Non-taxable dividends under section 83
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403 Capital cost allowance from Schedule 8
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404 Terminal loss from Schedule 8
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407 Foreign non-business tax deduction under subsection 20(12)
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408 Prior fiscal period_s holdbacks
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409 Deferred and prepaid expenses
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410 Depreciation in inventory _ end of prior fiscal period
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411 SR and ED expenditures claimed in fiscal period from Form T661
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414 Reserves from financial statements _ balance at the beginning of the fiscal period
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416 Patronage dividends
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417 Contributions to deferred income plans
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509 Total
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510 Total
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511 Total
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</xsd:documentation>
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</xsd:annotation>
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</xsd:element>
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<!-- OtherAdditions -->
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<xsd:complexType name="OtherSchedule1LineAmountType">
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<xsd:sequence>
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<xsd:element ref="ols1:OtherSchedule1CodeAndText" minOccurs="0" maxOccurs="1"/>
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<xsd:element ref="ols1:OtherSchedule1CodeAndAmount" minOccurs="0" maxOccurs="1"/>
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</xsd:sequence>
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</xsd:complexType>
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<xsd:element name="OtherSchedule1CodeAndText" type="ccms:FieldCodeText60Type"/>
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<xsd:element name="OtherSchedule1CodeAndAmount" type="ccms:FieldCodeAmountType"/>
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<xsd:element name="OtherSchedule1LineAmount" type="ols1:OtherSchedule1LineAmountType">
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<xsd:annotation>
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<xsd:documentation xml:lang="en">
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Provide the addition or deduction description (maximum 60 characters) and the amount.
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Other Additions
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600 Freeform line 1
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290 Amount 1
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601 Freeform line 2
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291 Amount 2
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602 Freeform line 3
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292 Amount 3
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603 Freeform line 4
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293 Amount 4
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604 Freeform line 5
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294 Amount 5
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Other Deductions
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700 Freeform line 1
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390 Amount 1
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701 Freeform line 2
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391 Amount 2
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702 Freeform line 3
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392 Amount 3
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703 Freeform line 4
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393 Amount 4
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704 Freeform line 5
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394 Amount 5
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</xsd:documentation>
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</xsd:annotation>
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</xsd:element>
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<!-- <xsd:element name="OtherLessCommonDeductionSchedule1LineAmount" type="ols1:OtherSchedule1LineAmountType">
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<xsd:annotation>
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<xsd:documentation xml:lang="en">
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Provide the deduction description (maximum 60 characters) and the amount.
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</xsd:documentation>
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</xsd:annotation>
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</xsd:element> -->
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</xsd:schema>
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